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

AIS

Annual Information Statement

APA

Advance Pricing Agreement

API

Application Programming Interface

AT

Autoridade Tributária e Aduaneira (Portugal)

ATO

Australian Taxation Office

ATR

Additional Tax Revenue

AUD

Australian Dollar

BAS

Business Activity Statement

BC

British Columbia

BEPS

Base Erosion and Profit Shifting

BMF

Bundesministerium für Finanzen (Austria)

BNRA

Bulgarian National Revenue Agency

BRL

Brazilian Reals

CAD

Canadian Dollar

CIAT

Inter-American Center of Tax Administrations

CIT

Corporate Income Tax

COP

Colombian Peso

COTS

Commercial-Off-The-Shelf

CRA

Canada Revenue Agency

CRS

Common Reporting Standard

CSP

Credential Service Provider

CTC

Child Tax Credit

DFA

Digital Financial Asset

DGFiP

Direction Générale des Finances Publiques (France)

DGT

Directorate General of Taxes (Indonesia)

DIAN

Dirección de Impuestos y Aduanas Nacionales (Colombia)

DSP

Digital Service Provider

ED

Department of Education (United States)

eIDAS

Electronic Identification Authentication and Trust Services

ETCB

Estonian Tax and Customs Board

EU

European Union

EUR

Euro

FATCA

Foreign Account Tax Compliance Act

FEDR

Fixed Expenses Deduction Ratio

FTA

Forum on Tax Administration

FTE

Full Time Equivalent

FY

Fiscal Year

GBP

Great Britain Pound

GDP

Gross Domestic Product

GRS

Georgia Revenue Service

GST/HST

Goods and Services Tax / Harmonized Sales Tax

HMRC

Her Majesty’s Revenue and Customs (United Kingdom)

HNWI

High Net Wealth Individual

ICAP

International Compliance Assurance Programme

ICT

Information and Communication Technology

IEC

Integrated E-Filing and Centralized Processing Centre

IGN

Institut national de l'information géographique et forestière (France)

IMF

International Monetary Fund

IOTA

Intra-European Organisation of Tax Administrations

IRA

Italian Revenue Agency

IRS

Internal Revenue Service (United States)

IRAS

Inland Revenue Authority of Singapore

IRBM

Inland Revenue Board of Malaysia

ISORA

International Survey on Revenue Administration

IT

Information Technology

ITA

Israel Tax Authority

ITTI

Inventory of Tax Technology Initiatives

KRA

Kenya Revenue Authority

LB&I

Large Business and International

LTO/P

Large Taxpayer Office/Programme

MAP

Mutual Agreement Procedure

MBR

Modernising Business Registers

MFA

Multi-factor Authentication

MNE

Multinational Enterprise

MTD

Making Tax Digital

MVP

Minimum Viable Products

NAFA

National Agency for Fiscal Administration (Romania)

NFS

No-Filing Service

NRC

Número de Referencia completo (Full Reference Number)

NTA

National Tax Agency (Japan)

NTA

Norwegian Tax Administration

NTA

Netherlands Tax Administration

NTCA

National Tax and Customs Administration (Hungary)

NZD

New Zealand Dollar

ODSS

Optimising Disputes through Self-Service

OECD

Organisation for Economic Co-operation and Development

PAYE

Pay-As-You-Earn

PCG

Passcode Grid

PIT

Personal Income Tax

RA-FIT

Revenue Administration Fiscal Information Tool

RFB

Receita Federal do Brasil

RPA

Robotic Process Automation

SA

Self Assessment

SADI

Secure Access Digital Identity

SEK

Swedish krona

SII

Servicio de Impuestos Internos (Chile)

SMS

Short Message Service

SSC

Social Security Contribution

SPID

Sistema Pubblico di Identità Digitale (Public Digital Identity System)

SSI

Self Sovereign Identity

STA

State Taxation Administration (People’s Republic of China)

STA

Swedish Tax Administration

STI

State Tax Inspectorate (Lithuania)

SUNAT

Superintendencia Nacional de Aduanas y de Administración Tributaria (Peru)

TAS

Tax Administration Series

UK

United Kingdom

US

United States

USD

United States Dollar

VAT

Value Added Tax

VICA

Virtual Intelligent Chat Assistant

WHT

Withholding Tax