目次一、传统交易方式下的国际税收管辖权二、电子商务的特点及其对现行税收管辖权原则的挑战三、西方有关国家关于电子商务税收管辖权的政策取向四、简短评论近几年来,电子商务的发展给建立在传统贸易方式基础上的国际税收法律制度带来了一系列挑战。为此,一些国家和国际组织纷纷对这一问题进行研究,以期采取相应对策。自美国财政部于1996年11月发表《全球电子商务选择性的税收政策》(SelecledTax Policy implication of Global Electronic Commerce以下称U.S. First, the international tax jurisdictions under traditional trading methods Second, the characteristics of e-commerce and its challenges to the existing tax jurisdiction principles Third, the Western countries on the tax jurisdictions of e-commerce policy orientation Fourth, a brief comment In recent years, The development of e-commerce poses a series of challenges to the international tax law system based on the traditional trade methods. To this end, some countries and international organizations have conducted research on this issue in order to take corresponding measures. Since the United States Department of the Treasury published in November 1996 the Selecled Tax Policy Implication of Global Electronic Commerce