Abbreviations and acronyms

ADB

Asian Development Bank

AEAT

Agencia Estatal de Administración Tributaria (Spain)

AEOI

Automatic Exchange of Information

AFIP

Administración Federal de Ingresos Públicos (Argentina)

AI

Artificial Intelligence

AIAA

Algorithmic Impact and Alignment Assessment

APA

Advance Pricing Agreement

API

Application Programming Interface

AT

Autoridade Tributária e Aduaneira (Portugal)

ATO

Australian Taxation Office

AUD

Australian Dollar

BEPS

Base Erosion and Profit Shifting

CFD

Comprobante Fiscal Digital (Digital Fiscal Receipt)

CFDI

Comprobante Fiscal Digital por Internet (Digital Fiscal Receipt by Internet)

CIAT

Inter-American Center of Tax Administrations

CIT

Corporate Income Tax

COTS

Commercial-Off-The-Shelf

CRA

Canada Revenue Agency

CRS

Common Reporting Standard

CS

Customer Satisfaction

CVITP

Community Volunteer Income Tax Program

DDMP

Digital Document Management Program

DFA

Digital Financial Asset

DGFiP

Directorate Générale des Finances Publique (France)

DI

Digital Identity

DPN

Director Penalty Notice

ECP

Enterprise Client Profile

EDS

Electronic Declaration System

eIDAS

Electronic Identification Authentication and Trust Services

EUR

Euro

FATCA

Foreign Account Tax Compliance Act

FRI

Financial Resilience Insights

FTA

Forum on Tax Administration

FTE

Full Time Equivalent

GBP

Great Britain Pound

GDP

Gross Domestic Product

GRS

Georgia Revenue Service

HMRC

Her Majesty’s Revenue and Customs (United Kingdom)

HNWI

High Net Wealth Individual

HR

Human Resources

ICAP

International Compliance Assurance Programme

ICT

Information and Communication Technology

IMF

International Monetary Fund

IOTA

Intra-European Organisation of Tax Administrations

IR

Inland Revenue (New Zealand)

IRS

Internal Revenue Service (United States)

IRAS

Inland Revenue Authority of Singapore

IRIN

Inland Revenue Interactive Network

ISORA

International Survey on Revenue Administration

IT

Information Technology

ITA

Israel Tax Authority

ITDN

Intent to Disclose Notice

ITFA

Individual Tax Filling Assistance

ITTI

Inventory of Tax Technology Initiatives

KSeF

Krajowy System e-Faktur (National e-Invoice System)

LTO/P

Large Taxpayer Office/Programme

MAP

Mutual Agreement Procedure

MNE

Multinational Enterprise

MSP

Managed Service Provider

MTD

Making Tax Digital

NDID

National Digital Identity Platform (Thailand)

NTA

National Tax Agency (Japan)

NTA

Netherlands Tax Administration

NTCA

National Tax and Customs Administration (Hungary)

NZD

New Zealand Dollar

OECD

Organisation for Economic Co-operation and Development

PACO

Portal de Asistencia al Contribuyente (Portal for Integral Assistance to Taxpayers)

PAYE

Pay-As-You-Earn

PIT

Personal Income Tax

PMP

Platform for the Elderly and Pensioners

RA-FIT

Revenue Administration Fiscal Information Tool

RCT

Randomised Controlled Trials

RFB

Receita Federal do Brasil

RPA

Robotic Process Automation

RTR

Real-Time Risk

SAT

Servicio de Administración Tributaria (Mexico)

SEK

Swedish krona

SII

Servicio de Impuestos Internos (Chile)

SIG

Secure Internet Gateway

SME

Small and Medium-sized Enterprise

SMS

Short Message Service

SOC

Security Operation Centre

SRS

State Revenue Service (Latvia)

SSC

Social Security Contribution

SSTTP

Self-Serve Time to Pay

STA

State Taxation Administration (People’s Republic of China)

STA

Swedish Tax Administration

STI

State Tax Inspectorate (Lithuania)

TAS

Tax Administration Series

TIWB-CI

Tax Inspectors Without Borders for Criminal Investigation

TFTC

Task Force on Tax Crimes and Other Crimes

TRD

Thailand Revenue Department

UK

United Kingdom

UNDP

United Nations Development Programme

US

United States

VAT

Value Added Tax

WHT

Withholding Tax