Three-Dimensional
Automatic Exchange of (financial account) Information
Arm’s Length Principle
Advance Pricing Arrangement
Average Revenue Per User
Anti-Tax Avoidance Directive
Base Erosion and Anti-Abuse Tax
Base Erosion and Profit Shifting
Business-to-Business
Business-to-Consumer
Country-by-Country
Country-by-Country Report
Committee on Fiscal Affairs
Controlled Foreign Company
Cost of Goods Sold
Canada Revenue Agency
Common Reporting Standard
Development, Enhancement, Maintenance, Protection and Exploitation
Diverted Profits Tax
Double Tax Convention
Effectively Connected Income
European Economic Area
Equalisation Levy
Estonian Tax and Customs Board
European Union
Forum on Tax Administration
Group of Twenty
General Anti Avoidance Rule
Global Intangible Low-Taxed Income
Goods and Services Tax
Global Value Chain
Harmonised Sales Tax
Infrastructure-as-a-Service
Information and Communication Technology
International Monetary Fund
Intellectual Property
Internet Service Provider
Information Technology
Knowledge-Based Capital
Levy on Digital Transactions
Multinational Anti-Avoidance Law
Multilateral Competent Authority Agreement
Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Multinational Enterprise
Mini One-Stop-Shop
Model Tax Convention
Organisation for Economic Cooperation and Development
Over-the-Top
Open, Useful, Reusable Government Data
Peer-to-Peer
Platform-as-a-Service
Permanent Establishment
Principal Purpose Test
Research and Development
Software-as-a-Service
US Census Bureau’s Services Annual Survey
Significant Economic Presence
Small and Medium-sized Enterprise
Task Force on the Digital Economy
Tax Cuts and Jobs Act
Tax Information Exchange Agreement
United Nations
United Nations Conference on Trade and Development
Value Added Tax
Value Added Tax/Goods and Services Tax
World Intellectual Property Organization
World Trade Organization