Santiago Gomez Cifuentes

Associate

New York

+1 202 429 4791

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Areas of Work

Global Supply Chain Counsel, Trade Remedies, Trade Policy & Negotiations, International Tax

Languages

Mandarin

French

German

Portuguese

Spanish

Overview

Dr. Santiago Gomez has more than a decade of experience in advising private and sovereign clients on a wide array of trade and tax matters, including antidumping (AD) and countervailing duty (CVD) proceedings, Double Tax Treaties and Free Trade Agreements utilization, US trade-related authorities (§221, §232, §301, §321, UFLPA, IEEPA), supply chain design and restructuring for inbound and outbound investments, and customs law (HTS classification rulings, rules of origin, Withhold Release Orders, disclosures, protests, interdiction, and penalty mitigation).

In addition, Santiago provides congruent counsel on renewable and advanced manufacturing credits and on inbound and outbound international tax topics such as sovereign income, transfer pricing, IP localization, jurisdiction to tax, withholdings, foreign tax credits, cross-border reorganizations, transfers of assets, direct taxes and the OECD Pillars. Combining his advocacy expertise in Washington, DC, and a technical understanding of trade and tax law, he effectively represents businesses and governments before the administration, congressional officials, and key stakeholders.

Previously, as Head of Congressional Affairs at the Embassy of Colombia, Santiago played a pivotal role in securing over $400 million in US appropriated funds for international cooperation activities. He actively engaged with US congressional committees, including Senate Finance, Senate Foreign Relations, House Ways and Means, and House Foreign Affairs, coordinating bipartisan and bicameral outreach, and drafting proposed legislative text. He also spearheaded Fiscal Policy and Trade coalitions with the Embassies of Free Trade Agreement (FTA) partners and US Western Hemisphere allies to mobilize nearshoring opportunities and cumulation, co-production, and tax credit efficiencies. He also has experience organizing stakeholders to advance supply chain traceability, Generalized System of Preferences (GSP) reform, market access, and regional trade alignment priorities.

At the Trade Office of the Embassy, Santiago addressed complex legal investment and trade issues in various sectors, including agriculture, textiles, fisheries, shipping, and biofuels. He engaged closely on compliance challenges and regulatory disputes with US regulatory agencies, including Customs and Border Protection (CBP), the Department of Agriculture (USDA), the Environmental Protection Agency (EPA), and the Department of Commerce (DOC). Santiago also has significant experience leading FTA-committee technical discussions and negotiations with the United States Trade Representative (USTR).

Santiago’s scholarly contributions to international taxation are exemplified in his book on multinational enterprise (MNE) tax planning under the OECD’s Multilateral Instrument (MLI) and his active participation in technical forums, including as a regional speaker for the International Fiscal Association (IFA). His dissertation on effective tax management practices for MNEs within the context of the OECD’s Pillar One and Pillar Two frameworks highlights his understanding of the practical implications of tax policy.

Santiago is a Loretta Collins Argrett Fellow of the American Bar Association Tax Section and an appointed member of the Diversity in the Profession Committee.

New York
US Court of International Trade
US Tax Court

Dr.B.A., University of Maryland Global Campus, 2024
LL.M., Georgetown University Law Center, 2021, Certificate in International Tax
LL.B., B.B.A., University of the Andes, 2018

Areas of Work

Representative Matters

Trade Law and Trade Policy
- Advocated for the Government of Colombia in over 100 targeted engagements with US Congress members and over 130 staff-level meetings to advance international trade, economic, and security interests, fostering bipartisan and bicameral support.
- Represented the Embassy of Colombia in evaluating arbitration claims by multinational investors, ensuring compliance with FTA provisions and mitigating disputes.
- Defended services exporters on Trade Promotion Agreement provisions to unlock public procurement opportunities in Georgia and other US states.
- Led Colombia’s delegation in CTPA committee discussions on short supply, rules of origin, and regional accumulation.
- Advised the Colombian Ministry of Trade in high-level strategies and meetings with USTR Katherine Tai and senior USDA officials to expand agricultural market access.
- Counseled on US ethanol subsidies during Colombia’s first countervailing duty investigation and successfully navigated negotiations with USTR, USDA, and private sector stakeholders.
- Advised the Government of Colombia in drafting trade and investment provisions for the US-Colombia Bicentennial Partnership Act.
- Advised Western Hemisphere Embassies on trade policy initiatives to improve supply chain transparency without increasing compliance costs for importers.
International Transactional Tax and Tax Policy
- Engaged with the Joint Committee on Taxation to articulate key positions in OECD Pillar One negotiations and double tax treaty efforts.
- Led discussions on tax policy reform with Colombia’s Minister of Finance and US House Ways and Means representatives on bilateral tax interests.
- Mobilized a coalition of FTA partners to leverage Inflation Reduction Act tax credit opportunities, fostering supply chain diversity and resiliency in the Western Hemisphere.
- Advised foreign investors on the tax implications of different international corporate structures for real estate investments in the US
Customs and CBP Compliance
- Represented agricultural exporters to resolve CBP seizures, ensuring prompt shipment clearance.
- Advised clients on tariff classification, valuation, and regulatory strategies, reducing duty liabilities under US customs regulations.
- Navigated regulatory challenges, including Consumer Product Safety Commission and National Highway Traffic Safety Administration standards.
- Published compliance guides for exporters, including on Jones Act regulations and WTO obligations, to improve access to US markets.