Acronyms and abbreviations

ACCT

Collaboration Agreements for Tax Compliance

ACT

Collaboration Agreements

ADB

Asian Development Bank

APA

Advanced Pricing Agreements

ATAF

African Tax Administration Forum

BEPS

Base Erosion and Profit Shifting

BIAC

Business Industry Advisory Committee

Big Four

Deloitte, EY, KPMG and PricewaterhouseCoopers

CbC

Country-by-Country

CIAT

Inter-American Center of Tax Administrations

DGI

Direction générale des Impôts (Côte d’Ivoire)

DIAN

Dirección de Impuestos y Aduanas Nacionales (Colombia)

ESG

Environmental, Social and Governance

GTCC

Global Tax Code of Conduct

HMRC

Her Majesty's Revenue and Customs (United Kingdom)

HQ

Headquarter

ICAP

International Compliance Assurance Programme

IMF

International Monetary Fund

IOTA

Intra-European Organisation of Tax Administrations

ISORA

International Survey on Revenue Administration

KRA

Kenya Revenue Authority

LAC

Latin America and the Caribbean

MNE

Multinational Enterprises

NCP

National Contact Points

OECD

Organisation for Economic Co-operation and Development

PwC

PricewaterhouseCoopers

SDG

Sustainable Development Goals

SEZs

Special Economic Zones

SGATAR

Study Group on Asian Tax Administration and Research

SII

Servicio de Impuestos Internos (Chile)

SME

Small and Medium Size Enterprises

TCF

Tax Control Frameworks

TIWB

Tax Inspectors Without Borders

TPP

Tax Policy Panels

VAT

Value Added Tax