Klokar/Moldaschl (Eds)
Multilateral Cooperation in Tax Law
1. Aufl. 2023
ISBN: 978-3-7073-4816-3
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Dokumentvorschau
Multilateral Cooperation in Tax Law (1. Auflage)
S. XVList of Abbreviations
Tabelle in neuem Fenster öffnen
AAR | Authority for Advance Rulings |
ADS | Automated digital services |
AEOI | Automatic Exchange of Information |
ALP | Arm’s Length Principle |
AOA | Authorized OECD Approach |
APA | Advance Pricing Agreement |
ATAD | Anti-Tax Avoidance Directive |
ATAF | African Tax Administration Forum |
ATP | Aggressive Tax Planning |
ATX | Austrian Stock Market |
B2B | Business-to-Business |
BC | Before Christ |
BEAT | Base Erosion and Anti-Abuse Tax |
BEFIT | Business in Europe: Framework for Income Taxation |
BEPS | OECD/G20 Base Erosion and Profit Shifting Project |
BO | Beneficial Owner |
BRICS | Brazil, Russia, India, China and South Africa |
CARICOM | Caribbean Community and Common Market |
CbCR | Country-by-Country Reporting |
CCCTB | Common Consolidated Corporate Tax Base |
CCTB | Common Corporate Tax Base |
CE | Conseil d’État |
CFA | OECD Committee on Fiscal Affairs |
CFB | Consumer-facing businesses |
CFC | Controlled Foreign Company |
CFR | Code of Federal Regulations (US) |
CIAT | Inter-American Centre of Tax Administrations |
CIL | Customary international law |
CIT | Corporate Income Tax |
CJEU | Court of Justice of the European Union |
CMAA | Convention on Mutual Administrative Assistance in Tax Matters |
Co. | Company |
S. XVICorp. | Corporation |
CRS | Common Reporting Standard |
CTA | Covered tax agreement |
CTB | check-the-box |
CTPA | OECD Centre for Tax Policy Administr... |