Acronyms

B2B

Business-to-business

B2C

Business-to-consumer

BEPS

Base erosion and profit shifting

BIAC

Business and Industry Advisory Committee to the OECD

CFA

Committee on Fiscal Affairs

EU

European Union

GST

Goods and Services Tax

ICAO

International Civil Aviation Organization

OECD

Organisation for Economic Co-operation and Development

RST

Retail Sales Tax

RSP

Retail Selling Price (for cigarettes)

VAT

Value Added Tax. In this publication, VAT is used to refer to any national tax that embodies the basic features of a value added tax by whatever name or acronym it is known, e.g. Goods and Services Tax or GST

WHO

World Health Organisation

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