International commerce is not new, and the common law principle that the taxpayer is not obliged to maximise their tax bill is exactly the same and has been upheld consistently for centuries.
Countries who want to make money via a territorial nexus usually use VAT or GST ... which the UK already does.
> Countries who want to make money via a territorial nexus usually use VAT or GST
Exactly, they have run into fundamental problems with income tax which is simply a bad tax scheme. From being counterproductive to easy to game (at a certain scale).
GSTs and VATs do "leak" for customers who personally import goods or services. So for example, Amazon collects no GST for the Australian Tax Office when I import books from them.
On the other hand, I receive no ability to offset my own GST collections against GST expenditures.
Every tax has problems. That's why every major economy has a bunch of different taxes that collect money in different ways for different kinds of economic events -- purchases, income, sale of capital/equity and so on.
Countries who want to make money via a territorial nexus usually use VAT or GST ... which the UK already does.