| 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 |
Country-by-Country Reporting – Compilation of 2024 Peer Review Reports
Inclusive Framework on BEPS: Action 13
OECD/G20 Base Erosion and Profit Shifting Project
