The main theme of the course is the analysis of the external action of the EU and its Member States in tax matters. In particular, the course will examine the impact of the role of the European Union -in partnership with other international organizations such as the WTO and the OECD- on the tax regulation of international trade, both in direct (income tax) and indirect taxation (mainly customs duties and value added tax). The course will also focus on the impact of taxation in the implementation of EU foreign policy in the social, environmental and development areas.