Abbreviations and acronyms
Automatic Exchange of Information
Base Erosion and Profit Shifting
Competent Authority Agreement
Country-by-Country
Country-by-Country Reporting
Common Transmission System
Double Tax Convention
Exchange of Information
European Union
Convention on Mutual Administrative Assistance in Tax Matters
Multilateral Competent Authority Agreement
Multinational Enterprise
Organisation for Economic Co-operation and Development
Permanent Establishment
Qualifying Competent Authority Agreement
Surrogate Parent Entity
Tax Information Exchange Agreement
Transfer Pricing
Ultimate Parent Entity
Extensible Mark-up Language