| AGT | Angola Revenue Administration |
| APA | Advance pricing arrangement |
| ATAF | African Tax Administration Forum |
| ATR | Advance tax ruling |
| BEPS | Base Erosion and Profit Shifting |
| ECOWAS | Economic Community of West African States |
| CTS | Common Transmission System |
| EOI | Exchange of Information |
| EU | European Union |
| FHTP | Forum on Harmful Tax Practices |
| FTA | Federal Tax Authority (United Arab Emirates) |
| GDT | General Directorate of Taxation (Albania) |
| IP | Intellectual Property |
| ISTD | Income and Sales Tax Department (Jordan) |
| OECD | Organization for Economic Co-operation and Development |
| PE | Permanent Establishment |
| R&D | Research and Development |
| SAARC | South Asian Association for Regional Cooperation |
| SEOI | Spontaneous Exchange of Information |
| TAKS | Faroe Islands Tax Administration |
| TIEA | Tax Information Exchange Agreements |
| ToR | Terms of reference |
| WAEMU | West African Economic and Monetary Union |
| XML | Extensible Mark-Up Language |
Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings
Inclusive Framework on BEPS: Action 5
