In e-commerce, companies collect customer data to identify customer needs, often using online tools such as cookies, registration forms, and other tracking tools. This approach serves as a double-edged sword: on one side, it enables companies to tailor their products to specific customer needs, enhancing customer satisfaction and driving demand; on the other side, it raises privacy concerns, as individuals may feel their personal information is being compromised. These challenges become even more complex when considering customers with diverse cultural values, varying cultural values significantly influence privacy concerns. Objective of this study is to suggest a model on the impact of cultural values on the formation of Online Privacy Concerns. In order to this, Information Boundary Theory (IBT) as well as Hofstede’s cultural values dimension considered as a base model and adapted with immigrant context.