Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law?



Chris Forsgren, Sixian (Suzie) Song, and Dora Horváth|Tax Foundation|TradeLab|IIEL Georgetown University

This analysis was prepared by a select group of JD candidates at the Institute of International Economic Law (IIEL) at Georgetown University in conjunction with TradeLab. All research and analysis was supervised by Georgetown faculty, Tax Foundation experts, and outside tax professionals.


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