The aim of this contribution is to study the legal transplant of the EU Standard of Tax Good Governance in agreements concluded by the EU with non-EU countries. For this purpose, this chapter uses the African, Caribbean, and Pacific (ACP) Post-Cotonou Agreement as a case study. The EU plays a significant role in shaping global governance in taxation, but there is a growing recognition that reforms are necessary to address emerging challenges and improve effectiveness. This chapter critically examines the use of the EU Standard of Tax Good Governance and its impact on tax policies, highlighting areas where improvements can be made. It explores the potential for the EU to adopt a more inclusive and cooperative approach, taking into account the interests and perspectives of non-EU (developing) countries. The chapter also discusses the role of the EU in promoting sustainable development and addressing global inequalities through its norm-exporting efforts. Ultimately, it provides recommendations for further research on the EU’s approach to the use of the Standard of Tax Good Governance in international agreements with developing countries to ensure greater fairness, transparency, efficiency, and effectiveness in global tax governance.