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Convention on Mutual Administrative Assistance in Tax Matters
MCAA
Multilateral Competent Authority Agreement
MNE
Multinational Enterprise
OECD
Organisation for Economic Co-operation and Development
PE
Permanent Establishment
QCAA
Qualifying Competent Authority Agreement
SPE
Surrogate Parent Entity
TIEA
Tax Information Exchange Agreement
TP
Transfer Pricing
UPE
Ultimate Parent Entity
XML
Extensible Mark-up Language
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Metadata, Legal and Rights
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