Abbreviations and acronyms

3-D

Three-Dimensional

AEOI

Automatic Exchange of (financial account) Information

ALP

Arm’s Length Principle

APA

Advance Pricing Arrangement

ARPU

Average Revenue Per User

ATAD

Anti-Tax Avoidance Directive

BEAT

Base Erosion and Anti-Abuse Tax

BEPS

Base Erosion and Profit Shifting

B2B

Business-to-Business

B2C

Business-to-Consumer

CbC

Country-by-Country

CbCR

Country-by-Country Report

CFA

Committee on Fiscal Affairs

CFC

Controlled Foreign Company

COGS

Cost of Goods Sold

CRA

Canada Revenue Agency

CRS

Common Reporting Standard

DEMPE

Development, Enhancement, Maintenance, Protection and Exploitation

DPT

Diverted Profits Tax

DTC

Double Tax Convention

ECI

Effectively Connected Income

EEA

European Economic Area

EL

Equalisation Levy

ETCB

Estonian Tax and Customs Board

EU

European Union

FTA

Forum on Tax Administration

G20

Group of Twenty

GAAR

General Anti Avoidance Rule

GILTI

Global Intangible Low-Taxed Income

GST

Goods and Services Tax

GVC

Global Value Chain

HST

Harmonised Sales Tax

IaaS

Infrastructure-as-a-Service

ICT

Information and Communication Technology

IMF

International Monetary Fund

IP

Intellectual Property

ISP

Internet Service Provider

IT

Information Technology

KBC

Knowledge-Based Capital

LDT

Levy on Digital Transactions

MAAL

Multinational Anti-Avoidance Law

MCAA

Multilateral Competent Authority Agreement

MLI

Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

MNE

Multinational Enterprise

MOSS

Mini One-Stop-Shop

MTC

Model Tax Convention

OECD

Organisation for Economic Cooperation and Development

OTT

Over-the-Top

OURdata

Open, Useful, Reusable Government Data

P2P

Peer-to-Peer

PaaS

Platform-as-a-Service

PE

Permanent Establishment

PPT

Principal Purpose Test

R&D

Research and Development

SaaS

Software-as-a-Service

SAS

US Census Bureau’s Services Annual Survey

SEP

Significant Economic Presence

SME

Small and Medium-sized Enterprise

TFDE

Task Force on the Digital Economy

TCJA

Tax Cuts and Jobs Act

TIEA

Tax Information Exchange Agreement

UN

United Nations

UNCTAD

United Nations Conference on Trade and Development

VAT

Value Added Tax

VAT/GST

Value Added Tax/Goods and Services Tax

WIPO

World Intellectual Property Organization

WTO

World Trade Organization