| 3-D | Three-Dimensional |
| AEOI | Automatic Exchange of (financial account) Information |
| ALP | Arm’s Length Principle |
| APA | Advance Pricing Arrangement |
| ARPU | Average Revenue Per User |
| ATAD | Anti-Tax Avoidance Directive |
| BEAT | Base Erosion and Anti-Abuse Tax |
| BEPS | Base Erosion and Profit Shifting |
| B2B | Business-to-Business |
| B2C | Business-to-Consumer |
| CbC | Country-by-Country |
| CbCR | Country-by-Country Report |
| CFA | Committee on Fiscal Affairs |
| CFC | Controlled Foreign Company |
| COGS | Cost of Goods Sold |
| CRA | Canada Revenue Agency |
| CRS | Common Reporting Standard |
| DEMPE | Development, Enhancement, Maintenance, Protection and Exploitation |
| DPT | Diverted Profits Tax |
| DTC | Double Tax Convention |
| ECI | Effectively Connected Income |
| EEA | European Economic Area |
| EL | Equalisation Levy |
| ETCB | Estonian Tax and Customs Board |
| EU | European Union |
| FTA | Forum on Tax Administration |
| G20 | Group of Twenty |
| GAAR | General Anti Avoidance Rule |
| GILTI | Global Intangible Low-Taxed Income |
| GST | Goods and Services Tax |
| GVC | Global Value Chain |
| HST | Harmonised Sales Tax |
| IaaS | Infrastructure-as-a-Service |
| ICT | Information and Communication Technology |
| IMF | International Monetary Fund |
| IP | Intellectual Property |
| ISP | Internet Service Provider |
| IT | Information Technology |
| KBC | Knowledge-Based Capital |
| LDT | Levy on Digital Transactions |
| MAAL | Multinational Anti-Avoidance Law |
| MCAA | Multilateral Competent Authority Agreement |
| MLI | Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting |
| MNE | Multinational Enterprise |
| MOSS | Mini One-Stop-Shop |
| MTC | Model Tax Convention |
| OECD | Organisation for Economic Cooperation and Development |
| OTT | Over-the-Top |
| OURdata | Open, Useful, Reusable Government Data |
| P2P | Peer-to-Peer |
| PaaS | Platform-as-a-Service |
| PE | Permanent Establishment |
| PPT | Principal Purpose Test |
| R&D | Research and Development |
| SaaS | Software-as-a-Service |
| SAS | US Census Bureau’s Services Annual Survey |
| SEP | Significant Economic Presence |
| SME | Small and Medium-sized Enterprise |
| TFDE | Task Force on the Digital Economy |
| TCJA | Tax Cuts and Jobs Act |
| TIEA | Tax Information Exchange Agreement |
| UN | United Nations |
| UNCTAD | United Nations Conference on Trade and Development |
| VAT | Value Added Tax |
| VAT/GST | Value Added Tax/Goods and Services Tax |
| WIPO | World Intellectual Property Organization |
| WTO | World Trade Organization |
Tax Challenges Arising from Digitalisation – Interim Report 2018
Inclusive Framework on BEPS