B2B
Business-to-business
B2C
Business-to-consumer
BEPS
Base erosion and profit shifting
BIAC
Business and Industry Advisory Committee to the OECD
CFA
Committee on Fiscal Affairs
EU
European Union
GST
Goods and Services Tax
ICAO
International Civil Aviation Organization
OECD
Organisation for Economic Co-operation and Development
RST
Retail Sales Tax
RSP
Retail Selling Price (for cigarettes)
VAT
Value Added Tax. In this publication, VAT is used to refer to any national tax that embodies the basic features of a value added tax by whatever name or acronym it is known, e.g. Goods and Services Tax or GST
WHO
World Health Organisation