| ACCT | Collaboration Agreements for Tax Compliance |
| ACT | Collaboration Agreements |
| ADB | Asian Development Bank |
| APA | Advanced Pricing Agreements |
| ATAF | African Tax Administration Forum |
| BEPS | Base Erosion and Profit Shifting |
| BIAC | Business Industry Advisory Committee |
| Big Four | Deloitte, EY, KPMG and PricewaterhouseCoopers |
| CbC | Country-by-Country |
| CIAT | Inter-American Center of Tax Administrations |
| DGI | Direction générale des Impôts (Côte d’Ivoire) |
| DIAN | Dirección de Impuestos y Aduanas Nacionales (Colombia) |
| ESG | Environmental, Social and Governance |
| GTCC | Global Tax Code of Conduct |
| HMRC | Her Majesty's Revenue and Customs (United Kingdom) |
| HQ | Headquarter |
| ICAP | International Compliance Assurance Programme |
| IMF | International Monetary Fund |
| IOTA | Intra-European Organisation of Tax Administrations |
| ISORA | International Survey on Revenue Administration |
| KRA | Kenya Revenue Authority |
| LAC | Latin America and the Caribbean |
| MNE | Multinational Enterprises |
| NCP | National Contact Points |
| OECD | Organisation for Economic Co-operation and Development |
| PwC | PricewaterhouseCoopers |
| SDG | Sustainable Development Goals |
| SEZs | Special Economic Zones |
| SGATAR | Study Group on Asian Tax Administration and Research |
| SII | Servicio de Impuestos Internos (Chile) |
| SME | Small and Medium Size Enterprises |
| TCF | Tax Control Frameworks |
| TIWB | Tax Inspectors Without Borders |
| TPP | Tax Policy Panels |
| VAT | Value Added Tax |
Tax Morale II
Building Trust between Tax Administrations and Large Businesses
