Abbreviations and acronyms

AGT

Angolan Tax Administration

AMPD

Administration Methodology and Procedures Department (Armenia)

APA

Advance pricing arrangement

ATR

Advance tax ruling

BEPS

Base Erosion and Profit Shifting

EOI

Exchange of Information

EU

European Union

FHTP

Forum on Harmful Tax Practice

GDT

General Directorate of Taxation (Albania)

ICD

International Cooperation Department (Armenia)

IP

Intellectual Property

ISTD

Income and Sales Tax Department (Jordan)

IRD

Saint Lucia’s Inland Revenue Department

MAP

Mutual Agreement Procedure

MNE

Multinational Enterprise

OECD

Organization for Economic Co-operation and Development

PE

Permanent Establishment

R&D

Research and Development

RMO

Revenue Memorandum Order (Philippines)

SAARC

South Asian Association for Regional Cooperation

SRC

Seychelles Revenue Commission

SRC

State Revenue Committee (Armenia)

STA

Swedish Tax Agency

TAPA

Tax Administration and Procedures Act (Antigua and Barbuda)

ToR

Terms of reference

XML

Extensible Mark-Up Language

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