The legal system for the commercial digital accounting services contract in the light of the GATS agreement and Iraqi legislation (a comparative study)

Since World War II, the idea of liberalizing international trade rules and benefiting from the markets of developing countries has been around for a long time, with the aim of achieving freer trade and easier movement of goods and services. This research addresses the issue of cross-border data transfer and the legal framework regulating digital services trade in a world of digital freedom. We touched on the most important aspects of the General Agreement on Trade in Services and its most important rules and principles. We then discussed the Iraqi legislator’s attempts to keep pace with the development in digital commercial activity by issuing the Electronic Signature and Electronic Transactions Law No. (78) of 2012 and amending the Iraqi Evidence Law No. (107) of 1979. This research addresses the laws related to the movement of digital trade in services from international legislation that Iraq has not yet entered into, but it intends to join the World Trade Organization. After that, we examined the Iraqi legislation’s response to the issue of digital trade through its legislation of the Electronic Transaction Law, of which trade in digital services is a part. Then, it became clear to us that the main principle adopted by the Iraqi legislator in Article (25) of the Civil Code and Article (21) of the Electronic Signature Law, namely the principle of the explicit will of the contracting parties in determining the law applicable to the subject of the contract,