Includes papers presented at the 12th Annual Conference of the Group for Research on European and International Taxation (GREIT) held in Jerez de la Frontera (Spain) at the Law School of the University of Cádiz.

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The EU's external strategy for effective taxation : the general framework and the role played by the European Commission -- The compatibility of the EU tax haven "blacklist" with the fundamental freedoms and the Charter -- Trade agreements and the external tax policy of the European Union : is a change in direction needed, and are EU tax treaties an alternative? -- The EU and OECD contend to lead global tax governance -- Transparency and exchange of information : BEPS in EU legislation - more advanced standards or distortion? -- Regulation and effects of fiscal State aid in third-state relations -- The BEPS multilateral instrument and EU law -- The ATAD and third countries -- Coordination of negotiation of member states' double tax treaties with third states in a post-BEPS and post-ATAD era : the case of hybrid mismatches -- Harmful tax competition from the European Union towards third countries? -- Challenges for a Europeanist in times of BEPS and the ATAD -- The WTO implications of Brexit : UK traders caught between international and EU (trade and tax) law? -- The EU and US relationship : is the EU legal bridge safe? -- The EU Charter of Fundamental Rights and the legal order of third countries : a commentary on the Schrems-PNR data jurisprudence -- The external competences of the European Union : recent developments in migration and trade agreements.