Abbreviations and acronyms

AEOI

Automatic Exchange of Information

BEPS

Base Erosion and Profit Shifting

CAA

Competent Authority Agreement

CbC

Country-by-Country

CbCR

Country-by-Country Reporting

CTS

Common Transmission System

DTC

Double Tax Convention

EOI

Exchange of Information

EU

European Union

MAAC

Convention on Mutual Administrative Assistance in Tax Matters

MCAA

Multilateral Competent Authority Agreement

MNE

Multinational Enterprise

OECD

Organisation for Economic Co-operation and Development

PE

Permanent Establishment

QCAA

Qualifying Competent Authority Agreement

SPE

Surrogate Parent Entity

TIEA

Tax Information Exchange Agreement

TP

Transfer Pricing

UPE

Ultimate Parent Entity

XML

Extensible Mark-up Language

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