OECD Review of Investment Policies in ASEAN

Abbreviations and acronyms

AANZFTA	ASEAN–Australia–New Zealand Free Trade Agreement
ABAC	ASEAN Business Advisory Council
ACE	ASEAN Centre for Energy
ACIA	ASEAN Comprehensive Investment Agreement
ACMF	ASEAN Capital Markets Forum
AEC	ASEAN Economic Community
AFAS	ASEAN Framework Agreement on Services
AFISSC	ASEAN Framework for Integrated Semiconductor Supply Chain
AICHR	ASEAN Intergovernmental Commission on Human Rights
AMS	ASEAN Member States
APO	Asian Productivity Organization
ASEAN	Association of Southeast Asian Nations
ASIG	ASEAN Sustainable Investment Guidelines
APSC	ASEAN Political-Security Community
ARAIBA	ASEAN Responsible and Inclusive Business Alliance
ASCC	ASEAN Socio-Cultural Community
ATISA	ASEAN Trade in Services Agreement
BEPS	Base Erosion and Profit Shifting
BHR	Business and Human Rights
BIT	Bilateral Investment Treaty
BoP	Balance of Payments
CCI	Coordinating Committee on Investment
CEPA	Comprehensive Economic Partnership Agreement
CET	Critical and Emerging Technologies
CIT	Corporate Income Tax
CPTTPP	Comprehensive and Progressive Agreement for Trans-Pacific Partnership
CSR	Corporate Social Responsibility
DEFA	Digital Economy Framework Agreement
DNSH	Do No Significant Harm
EATR	Effective Average Tax Rate
EIA	Environmental Impact Assessment
EMTR	Effective Marginal Tax Rate
EPA	Economic Partnership Agreement
ETR	Effective Tax Rate
ESG	Environmental, Social and Governance
EU	European Union
EV	Electric Vehicle
FDI	Foreign Direct Investment
FDIRRI	Foreign Direct Investment Regulatory Restrictiveness Index
FTA	Free Trade Agreement
GANHRI	Global Alliance of National Human Rights Institutions
GATS	General Agreement on Trade in Services
GDP	Gross Domestic Product
GHG	Greenhouse Gas
GloBE	Global Anti-Base Erosion
GMT	Global Minimum Tax
GRI	Global Reporting Initiative
GVC	Global Value Chains
HRD	Human Rights Defenders
IB	Inclusive Business
ICT	Information and Communication Technologies
IGECs	International Green Economy Collaborations
IIA	International Investment Agreement
IFRS	International Financial Reporting Standards
ILO	International Labour Organization
IMF	International Monetary Fund
IPEF	Indo-Pacific Economic Framework
IoT	Internet of Things
IPA	Investment promotion agency
ISIC	International Standard Industrial Classification
ISSB	International Sustainability Standards Board
LAC	Latin America and the Caribbean
MENA	Middle East and North Africa
MFN	Most-Favoured-Nation
M&A	Merger and acquisition
NAPs	National Action Plans
MNE	Multinational enterprise
NHRIs	National Human Rights Institutions
NT	National Treatment
OECD	Organisation for Economic Co‑operation and Development
OHCHR	Office of the UN High Commissioner for Human Rights
PPPs	Public-Private Partnerships
PV	Photovoltaic
OEDR	Organisation for Economic Dispute Resolution
RAI	Responsible Investment in Food, Agriculture and Forestry
RBC	Responsible business contact
RCEP	Regional Comprehensive Economic Partnership
R&D	Research & Development
RMT	Remedial Measures to Transition
SA	South Asia
SCIT	Special Corporate Income Tax
SDG	Sustainable Development Goal
SEZ	Special Economic Zone
SME	Small- and medium-sized enterprise
SOEs	State-Owned Enterprises
SSEI	Sustainable Stock Exchange Initiative
TCFD	Task Force on Climate-related Financial Disclosures
TIMTA	Tax Incentives Management and Transparency Act
TSD	Trade and Sustainable Development
UNCITRAL	United Nations Commission on International Trade Law
UNCAC	United Nations Convention against Corruption
UNCTAD	United Nations Conference on Trade and Development
UNDP	United Nations Development Programme
UNGPs	United Nations Guiding Principles on Business and Human Rights
US	United States
VAT	Value-Added Tax