ACE
Allowance For Corporate Equity
BEPS
Base Erosion and Profit Shifting
BERD
Business Expenditure On R&D
CbCR
Country-By-Country Reporting
CFC
Controlled Foreign Company
CIT
Corporate Income Tax
ETR
Effective Tax Rate
EATR
Effective Average Tax Rate
EMTR
Effective Marginal Tax Rate
FDI
Foreign Direct Investment
FHTP
Forum On Harmful Tax Practices
GDP
Gross Domestic Product
GTARD
Government Tax Relief for Business R&D
ICAP
International Compliance Assurance Programme
IF
Inclusive Framework On BEPS
IP
Intellectual Property
ILR
Interest Limitation Rule
LAC
Latin American and The Caribbean
MNE
Multinational Enterprise
NPV
Net Present Value
R&D
Research And Development
RPR
Related Party Revenues
SMEs
Small And Medium-Sized Enterprises
STR
Statutory Tax Rate
TREAT
CbCR Tax Risk Evaluation and Assessment Tool
UPE
Ultimate Parent Entity
UPR
Unrelated Party Revenues
WHTs
Withholding Taxes