Raffaele Petruzzi/Karoline Spies
Tax Policy Challenges in the 21st Century
1. Aufl. 2014
ISBN: 978-3-7073-3129-5
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Tax Policy Challenges in the 21st Century (1. Auflage)
S. XVIIList of Abbreviations
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ABS | Asset Backed Securities |
ACE | Allowance for Corporate Equity |
AIM | Alternative Investment Market |
AML | Anti-Money Laundering |
Abgabenordnung (German Fiscal Code) | |
APA(s) | Advance Pricing Agreement(s) |
AR(s) | Advance Ruling(s) |
Art | Article |
ATO | Australian Taxation Office |
ATP | Aggressive Tax Planning |
AUD | Australian Dollar (currency) |
B2B | business to business (transactions conducted between businesses) |
B2C | business to consumer (transactions conducted between a company and consumers) |
BBLR | Broad Base Low Rate |
BEPS | Base Erosion and Profit Shifting |
BIT | Bilateral Investment Treaty |
BPT | Branch Profit Tax |
BRIC | Brazil, Russia, India and China |
BRICS | Brazil, Russia, India, China and South Africa |
BRIICS | Brazil, Russia, India, Indonesia, China, South Africa |
BRL | Brazilian Reais (currency) |
BSA | Bank Secrecy Act |
CAA | Model Agreement between Competent Authorities |
CB | Capacity building project |
CBC | country-by-country |
CBCR | Country-by-Country Reporting |
CCC | Community Customs Code |
S. XVIIICCCIP | Community Customs Code and its implementing provisions |
CCCTB | Common Consolidated Corporate Tax Base |
CEO | Chief Executive Officer |
CFA | Committee on Fiscal Affairs of the OECD |
CFC | Controlled foreign corporation |
CFO | Chief Financial Officer |
CFR | Code of Federal Regulations |
CIAT | Inter-A... |