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Institute of International Economic Law – Georgetown University Law Center
600 New Jersey Avenue, NW - Washington, DC 20001, USA
International Economic Law Practicum
GEORGETOWN UNIVERSITY LAW CENTER
DIGITAL SERVICES TAXES
Do They Comply with Tax and Trade Agreements and EU Law?
May 10, 2020, Washington D.C.
Sixian (Suzie) Song
The Tax Foundation
TradeLab output is prepared on a pro bono basis by students as a pedagogical exercise. It is
not professional legal advice and in no way establishes a client-attorney relationship.
International rules on cross-border trade and investment are increasingly complex. There is the WTO, World Bank
and UNCTAD, but also hundreds of bilateral investment treaties (BITs) and free trade arrangements ranging from
GSP, EU EPAs and COMESA to ASEAN, CAFTA and TPP. Each has its own negotiation, implementation and
dispute settlement system. Everyone is affected but few have the time and resources to fully engage.
TradeLab aims to empower countries and smaller stakeholders to reap the full development benefits of global trade
and investment rules. Through pro bono legal clinics and practica, TradeLab connects students and experienced
legal professionals to public officials especially in developing countries, small and medium-sized enterprises and civil
society to build lasting legal capacity. Through ‘learning by doing’ we want to train and promote the next generation of
trade and investment lawyers. By providing information and support on negotiations, compliance and litigation, we
strive to make WTO, preferential trade and bilateral investment treaties work for everyone.
More at: https://www.tradelab.org
What are Legal Practica
Legal practica are composed of small groups of highly qualified and carefully selected students. Faculty and other
professionals with longstanding experience in the field act as Academic Supervisors and Mentors