Abbreviations and acronyms
Automatic Exchange of Information
Australian Taxation Office
Base Erosion and Profit Shifting
Competent Authority Agreement
Country-by-Country
Country-by-Country Reporting
Consolidated Financial Statements
Corporate Income Tax Act
Canada Revenue Agency
Common Reporting Standard
Common Transmission System
Federal Direct Tax
Double Taxation Arrangement
Double Tax Convention
European Central Bank
Tax Accounting Bookkeeping (escrituração contábil fiscal)
Estimated Chargeable Income
Exchange of Information
European Union
Frequently Asked Questions
Foreign Account Taxpayer Compliance Act
Federal Inland Revenue Service Establishment Act
Financial Reporting Standard
Federal Tax Administration
Federal Tax Service
Group of Associated Enterprises
Global Parent Entity
Georgia Revenue Service
Hungarian Forint
International Corporation Group
Indonesian Stock Exchange
Information Gateway Online Reporter
Inland Revenue of Singapore
Iceland Krona
Income Tax Act
Income Tax Law
Independent Authority for Public Revenue
Convention on Mutual Administrative Assistance in Tax Matters
Multilateral Competent Authority Agreement
Multinational Enterprise
National Tax Agency of Japan
Organisation for Economic Co-operation and Development
Organisation for the Harmonisation of Business Law in Africa
Permanent Establishment
Indonesian Financial Accounting Standard
Qualifying Competent Authority Agreement
South Asian Association for Regional Cooperation
Significant Global Entity
Small and Medium-sized Enterprise
Surrogate Parent Entity
System of Tax Administration and Revenue Services
Superintendencia Nacional de Aduanas y de Administración Tributaria (Peruvian Tax and Customs Administration)
Tax Information Exchange Agreement
Tax Exempt Organisation
Transfer Pricing
Turkish Republic of Northern Cyprus
Unrelated Business Taxable Income
Unidad Impositiva Tributaria (tax unit)
Ultimate Parent Entity
Tax Value Unit
Extensible Mark-up Language