AGT
Angolian Tax Administration
APA
Advance pricing arrangement
ATR
Advance tax ruling
BEPS
Base Erosion and Profit Shifting
EOI
Exchange of Information
EU
European Union
FHTP
Forum on Harmful Tax Practice
GDT
General Directorate of Taxation (Albania)
IP
Intellectual Property
ISTD
Income and Sales Tax Department (Jordan)
IRD
Saint Lucia’s Inland Revenue Department
MAP
Mutual Agreement Procedure
OECD
Organization for Economic Co-operation and Development
R&D
Research and Development
SAARC
South Asian Association for Regional Cooperation
SRC
Seychelles Revenue Commission
TAPA
Tax Administration and Procedures Act (Antigua and Barbuda)
ToR
Terms of reference
XML
Extensible Mark-Up Language