Abbreviations and acronyms
European Union Alternative Investment Fund Managers Directive
Base Erosion and Anti-abuse Tax
Base Erosion and Profit Shifting
Business at OECD
Country-by-Country
Country-by-Country Reporting
Controlled foreign company
General accepted accounting principles
Group of Twenty
Global Intangible Low-Taxed Income
Effective tax rate
European Union
Global Anti-Base Erosion
International Financial Reporting Standards
Income Inclusion Rule
International Monetary Fund
Joint Ventures
Multinational Enterprise
Non-Financial Entity
Permanent Establishment
Programme of Work
Other Comprehensive Income
Organization for Economic Co-operation and Development
Offshore receipts of intangible property
Task Force on the Digital Economy
Research and Development
Small and Medium enterprises
Switch-Over Rule
Subject to Tax Rule
United Nations
Ultimate Parent Entity
Undertaxed Payments Rule
United States
World Bank
Withholding tax