| AAR | Authority for Advance Rulings |
| AFIP | Federal Administration of Public Revenues (Argentina) |
| AGT | Administração Geral Tributária (Angola) |
| APA | Advance pricing arrangement |
| APMA | Advance Pricing and Mutual Agreement |
| AR | Advance tax ruling |
| ATA | Andorran Tax Administration |
| ATR | Advance tax ruling |
| ATO | Australian Taxation Office |
| AXIS | Automatic Exchange and Analysis of Foreign Financial Information System |
| BEPS | Base Erosion and Profit Shifting |
| BIR | Bureau of Internal Revenue (Philippines) |
| BRA | Barbados Revenue Authority |
| CASD | Competent Authority Services Division |
| CBDT | Central Board of Direct Tax (India) |
| CD | Central Directory |
| CE-in-C | Chief Executive in Council of Hong Kong |
| CRA | Canada Revenue Agency |
| CTS | Common Transmission System |
| DEI | Development and Expansion Incentive |
| DGI | Dirección General de Ingresos (Panamanian Tax Administration) |
| DIAN | National Tax and Customs Administration (Colombia) |
| DSTA | Department of Special Tax Audits |
| DTA | Double Taxation Agreement |
| EC | European Commission |
| ECIL | Encouragement of Capital Investments Law |
| EOI | Exchange of Information |
| ETCB | Estonian Tax and Customs Board |
| EU | European Union |
| FA | Fiscal Authority |
| FHTP | Forum on Harmful Tax Practices |
| FCTO | Federal Central Tax Office |
| FTS | Federal Tax Service of Russia |
| HMRC | Her Majesty’s Revenue and Customs |
| IAPR | Independent Authority for Public Revenues (Greece Tax Administration) |
| INER | Strategy and Risk Unit (Intendencia Nacional de Estrategias y Riesgos) |
| INJT | Central Legal Area (Intendencia Nacional Jurídica Tributaria) |
| IP | Intellectual Property |
| IPCN | Central Office of Large National Taxpayers (Intendencia de Principales Contribuyentes Nacionales) |
| IRAS | Inland Revenue Authority of Singapore |
| IBRN | Inland Revenue Board Malaysia |
| IRD | Inland Revenue Department of Hong Kong/ Directorate of Internal Revenue (Icelandic Tax Administration)/ Inland Revenue Department (New Zealand) |
| ITAD | International Affairs Division (Philippines) |
| ITB | International Tax Branch (Singapore) |
| ITO | Income Tax Office |
| ITS | International Taxation Section (Mauritius) |
| ITRD | Income Tax Rulings Directorate |
| JTO | Jersey Taxes Office |
| LIAATM | Law on International Administrative Assistance in Tax Matters |
| LTD | Large Taxpayers Department (Mauritius) |
| LoA | Letter of awards |
| MHQ | Multinational Companies Headquarters |
| MNE | Multinational Enterprise |
| MoF | Ministry of Finance |
| MRA | Mauritius Revenue Authority |
| MSC | Multimedia Super Corridor |
| MSTD | Medium and Small Taxpayers Department (Mauritius) |
| NRA | National Revenue Administration (Poland) |
| NTA | National Tax Agency (Japan) |
| NTCA | National Tax and Customs Administration |
| NTS | National Tax Service (Korea) |
| PE | Permanent Establishment |
| PBR | Private Bindings Rulings |
| R&D | Research and Development |
| RFN | Receita Federal do Brazil (Brazilian Tax Administration) |
| SAARC | South Asian Association for Regional Cooperation |
| SARS | South African Revenue Service |
| SAT | State Administration of Taxation (Chinese Tax Administration) |
| SEOI | Spontaneous Exchange of Information |
| SEM | Sedes de Empresas Multinacionales (Multinational Companies Headquarters) |
| SII | Servicio de Impuestos Internos (Chilean Tax Administration) |
| SPOC | Single Point of Contact |
| SRC | Seychelles Revenue Commission |
| SRS | State Revenue Service (Latvia) |
| STI | State Tax Inspectorate (Lithuania) |
| SUNAT | Superintendencia Nacional de Aduanas y de Administración Tributaria (Peru) |
| STA | Swedish Tax Agency |
| TAAA | Tax Administrative Assistance Act |
| TAAO | Tax Administrative Assistance Ordinance |
| TRNC | Turkish Republic of Northern Cyprus |
| ToR | Terms of reference |
| XML | Extensible Mark-Up Language |
Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings
Inclusive Framework on BEPS: Action 5