| AGT | Angolian Tax Administration |
| APA | Advance pricing arrangement |
| ATR | Advance tax ruling |
| BEPS | Base Erosion and Profit Shifting |
| EOI | Exchange of Information |
| EU | European Union |
| FHTP | Forum on Harmful Tax Practice |
| GDT | General Directorate of Taxation (Albania) |
| IP | Intellectual Property |
| ISTD | Income and Sales Tax Department (Jordan) |
| IRD | Saint Lucia’s Inland Revenue Department |
| MAP | Mutual Agreement Procedure |
| OECD | Organization for Economic Co-operation and Development |
| R&D | Research and Development |
| SAARC | South Asian Association for Regional Cooperation |
| SRC | Seychelles Revenue Commission |
| TAPA | Tax Administration and Procedures Act (Antigua and Barbuda) |
| ToR | Terms of reference |
| XML | Extensible Mark-Up Language |
Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings
Inclusive Framework on BEPS: Action 5
