| AEOI | Automatic Exchange of Information |
| ATO | Australian Taxation Office |
| BEPS | Base Erosion and Profit Shifting |
| CAA | Competent Authority Agreement |
| CbC | Country-by-Country |
| CbCR | Country-by-Country Reporting |
| CFS | Consolidated Financial Statements |
| CITA | Corporate Income Tax Act |
| CRA | Canada Revenue Agency |
| CRS | Common Reporting Standard |
| CTS | Common Transmission System |
| DBG | Federal Direct Tax |
| DTA | Double Taxation Arrangement |
| DTC | Double Tax Convention |
| ECB | European Central Bank |
| ECF | Tax Accounting Bookkeeping (escrituração contábil fiscal) |
| ECI | Estimated Chargeable Income |
| EOI | Exchange of Information |
| EU | European Union |
| FAQ | Frequently Asked Questions |
| FATCA | Foreign Account Taxpayer Compliance Act |
| FIRSEA | Federal Inland Revenue Service Establishment Act |
| FRS | Financial Reporting Standard |
| FTA | Federal Tax Administration |
| FTS | Federal Tax Service |
| GAE | Group of Associated Enterprises |
| GPE | Global Parent Entity |
| GRS | Georgia Revenue Service |
| HUF | Hungarian Forint |
| ICG | International Corporation Group |
| IDX | Indonesian Stock Exchange |
| IGOR | Information Gateway Online Reporter |
| IRAS | Inland Revenue of Singapore |
| ISK | Iceland Krona |
| ITA | Income Tax Act |
| ITL | Income Tax Law |
| IAPR | Independent Authority for Public Revenue |
| MAAC | Convention on Mutual Administrative Assistance in Tax Matters |
| MCAA | Multilateral Competent Authority Agreement |
| MNE | Multinational Enterprise |
| NTA | National Tax Agency of Japan |
| OECD | Organisation for Economic Co-operation and Development |
| OHADA | Organisation for the Harmonisation of Business Law in Africa |
| PE | Permanent Establishment |
| PSAK | Indonesian Financial Accounting Standard |
| QCAA | Qualifying Competent Authority Agreement |
| SAARC | South Asian Association for Regional Cooperation |
| SGE | Significant Global Entity |
| SME | Small and Medium-sized Enterprise |
| SPE | Surrogate Parent Entity |
| STARS | System of Tax Administration and Revenue Services |
| SUNAT | Superintendencia Nacional de Aduanas y de Administración Tributaria (Peruvian Tax and Customs Administration) |
| TIEA | Tax Information Exchange Agreement |
| TEO | Tax Exempt Organisation |
| TP | Transfer Pricing |
| TRNC | Turkish Republic of Northern Cyprus |
| UBTI | Unrelated Business Taxable Income |
| UIT | Unidad Impositiva Tributaria (tax unit) |
| UPE | Ultimate Parent Entity |
| UVT | Tax Value Unit |
| XML | Extensible Mark-up Language |
Country-by‑Country Reporting – Compilation of Peer Review Reports (Phase 1)
Inclusive Framework on BEPS: Action 13