| APA | Advance pricing arrangement |
| ATR | Advance tax ruling |
| ATO | Australian Taxation Office |
| BEPS | Base Erosion and Profit Shifting |
| BRA | Barbados Revenue Authority |
| CRA | Canada Revenue Agency |
| DFI | International Tax Department (Uruguay) |
| DGI | Large Taxpayer Division within the Tax Administration (Uruguay) |
| EOI | Exchange of Information |
| EU | European Union |
| FHTP | Forum on Harmful Tax Practices |
| FIOT | Fiscal Intelligence and Fraud Team |
| HMRC | Her Majesty’s Revenue and Customs |
| IFSC | International financial services company |
| IP | Intellectual Property |
| IRBM | Inland Revenue Board Malaysia |
| ITO | International Tax Office (Kenya) |
| LIAATM | Law on International Administrative Assistance in Tax Matters |
| MHQ | Multinational Companies Headquarters |
| MLI | Multilateral Instrument |
| MNE | Multinational Enterprise |
| NCTA | National Tax and Customs Administration (Hungary) |
| NTA | National Tax Agency (Japan) |
| NTS | National Tax Service (Korea) |
| OECD | Organization for Economic Co-operation and Development |
| PE | Permanent Establishment |
| R&D | Research and Development |
| RFN | Receita Federal do Brazil (Brazilian Tax Administration) |
| SAARC | South Asian Association for Regional Cooperation |
| SRC | Seychelles Revenue Commission |
| STA | Swedish Tax Agency |
| TAAO | Tax Administrative Assistance Ordinance |
| ToR | Terms of reference |
| TRNC | Turkish Republic of Northern Cyprus |
| XML | Extensible Mark-Up Language |
Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings
Inclusive Framework on BEPS: Action 5
