AEOI
Automatic Exchange of Information
BEPS
Base Erosion and Profit Shifting
CAA
Competent Authority Agreement
CbC
Country-by-Country
CbCR
Country-by-Country Reporting
CTS
Common Transmission System
DTC
Double Tax Convention
EOI
Exchange of Information
EU
European Union
MAAC
Convention on Mutual Administrative Assistance in Tax Matters
MCAA
Multilateral Competent Authority Agreement
MNE
Multinational Enterprise
OECD
Organisation for Economic Co-operation and Development
PE
Permanent Establishment
QCAA
Qualifying Competent Authority Agreement
SPE
Surrogate Parent Entity
TIEA
Tax Information Exchange Agreement
TP
Transfer Pricing
UPE
Ultimate Parent Entity
XML
Extensible Mark-up Language