copy the linklink copied!Abbreviations and acronyms

APA

Advance pricing arrangement

ATR

Advance tax ruling

ATO

Australian Taxation Office

BEPS

Base Erosion and Profit Shifting

BRA

Barbados Revenue Authority

CRA

Canada Revenue Agency

DFI

International Tax Department (Uruguay)

DGI

Large Taxpayer Division within the Tax Administration (Uruguay)

EOI

Exchange of Information

EU

European Union

FHTP

Forum on Harmful Tax Practices

FIOT

Fiscal Intelligence and Fraud Team

HMRC

Her Majesty’s Revenue and Customs

IFSC

International financial services company

IP

Intellectual Property

IRBM

Inland Revenue Board Malaysia

ITO

International Tax Office (Kenya)

LIAATM

Law on International Administrative Assistance in Tax Matters

MHQ

Multinational Companies Headquarters

MLI

Multilateral Instrument

MNE

Multinational Enterprise

NCTA

National Tax and Customs Administration (Hungary)

NTA

National Tax Agency (Japan)

NTS

National Tax Service (Korea)

OECD

Organization for Economic Co-operation and Development

PE

Permanent Establishment

R&D

Research and Development

RFN

Receita Federal do Brazil (Brazilian Tax Administration)

SAARC

South Asian Association for Regional Cooperation

SRC

Seychelles Revenue Commission

STA

Swedish Tax Agency

TAAO

Tax Administrative Assistance Ordinance

ToR

Terms of reference

TRNC

Turkish Republic of Northern Cyprus

XML

Extensible Mark-Up Language

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

https://doi.org/10.1787/7cc5b1a2-en

© OECD 2019

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.