Taxation of Physical Goods in the Context of E-commerce: Avoiding Non-tariff Barriers through Simple and Consistent Design

  • 11 September 2019

Edition #1 of the ICC issues brief on WTO plurilateral negotiations on trade-related aspects of electronic commerce

Indirect tax regimes, if poorly designed, can create non-tariff barriers to the supply of physical goods.

Where goods are ordered via platforms or otherwise electronically, the same issues can arise, creating obstacles to micro, small and medium-sized enterprise (MSME) growth through digitally-enabled trade.

ICC believes that the ‘digital dimension’ to goods transactions is an important consideration.

In this brief ICC sets out guiding principles for any associated discussions under the scope of the Joint Statement Initiative (JSI).