| BEPS | Base Erosion and Profit Shifting |
| DTT |
|
| FTA | Forum on Tax Administration |
| FTE |
|
| MAP | Mutual Agreement Procedure |
| MLI | Multilateral Instrument |
| OECD | Organisation for Economic Co-operation and Development |
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
