| AEAT | Agencia Estatal de Administración Tributaria (Spanish Tax Agency) |
| API | Application Programming Interface |
| ATO | Australian Taxation Office |
| B2C | Business-to-Customer |
| B2B | Business-to-Business |
| BEPS | Base Erosion and Profit Shifting |
| EU | European Union |
| EUR | Euro (currency) |
| FAQ | Frequently Asked Questions |
| FTA | Forum on Tax Administration |
| G20 | Group of Twenty (major economies) |
| GBP | Great Britain Pound (currency) |
| GST | Goods and Service Tax |
| HMRC | Her Majesty’s Revenue and Customs (United Kingdom) |
| IAPR | Independent Authority for Public Revenue (Greece) |
| IT | Information Technology |
| OECD | Organisation for Economic Co-operation and Development |
| SKTST | Skattestyrelsen (Danish Tax Agency) |
| TIN | Tax Identification Number |
| TIEA | Tax Information Exchange Agreement |
| UK | United Kingdom |
| US | United States |
| USD | United States Dollar (currency) |
| VAT | Value Added Tax |
| XML | Extensible Markup Language |
The Sharing and Gig Economy: Effective Taxation of Platform Sellers
Forum on Tax Administration
