The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. The theme of this conference was the influence of European law on international tax law and, vice versa, the influence of international tax law on European law. European law and international tax law are increasingly offering building blocks for what can be called a “global supranational tax law”.rn rnSubjects discussed in this book are:rnrn1. Interactive law building and EU tax lawrn2. The formation of customary law in the field of taxationrn3. Tax sovereignty in an era of tax multilateralismrn4. Tax incentives, global tax fairness and the development of tax law in developed and developing countriesrn5. The interaction between IP box regimes and compensatory tax measuresrn6. Enhanced transparency and its impact on relations between tax authorities and taxpayersrn7. The EU Code of Conductrn8. State aid recovery and investor protection for non-EU taxpayersrn9. APAs and State aidrn10. The general anti-abuse clause in the EU Parent-Subsidiary Directivern11. The European Union and BEPS: conflicting concepts of tax avoidancern12. The European Commission’s anti-tax avoidance packagernrnThis book is essential reading for anyone interested in learning about how EU law and international law influence each other through a two-way flow of concepts and categories