Abbreviations and acronyms

AGT

Angolian Revenue Administration

APA

Advance pricing arrangement

ATAF

African Tax Administration Forum

ATR

Advance tax ruling

BEPS

Base Erosion and Profit Shifting

CTS

Common Transmission System

EOI

Exchange of Information?

European Union

FHTP

Forum on Harmful Tax Practices

GDT

General Directorate of Taxation (Albania)

Intellectual Property

ISTD

Income and Sales Tax Department (Jordan)

OECD

Organization for Economic Co-operation and Development

Permanent Establishment

R&D

Research and Development

SAARC

South Asian Association for Regional Cooperation

SEOI

Spontaneous Exchange of Information

TAKS

Faroe Islands Tax Administration

TIEA

Tax Information Exchange Agreements

ToR

Terms of reference

XML

Extensible Mark-Up Language

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