| Abbreviation |
Term |
| AMT |
alternative minimum tax |
| APA |
advance pricing agreement |
| BEPS |
base erosion and profit shifting |
| CARICOM |
Caribbean Community |
| CEEAC |
Economic Community of Central African States |
| CEMAC |
Economic and Monetary Community of Central Africa |
| CEN-SAD |
Community of Sahel-Saharan States |
| CFC |
controlled foreign company |
| CGT |
capital gains tax |
| CIF |
cost, insurance, and freight |
| CIT |
corporate income tax |
| CRS |
Common Reporting Standard |
| DTA |
double taxation agreement |
| DTT |
double taxation treaty |
| EAEU |
Eurasian Economic Union |
| ECO |
Economic Cooperation Organization |
| EEA |
European Economic Area |
| EFTA |
European Free Trade Association (or Area in a broader sense) |
| EORI |
Economic Operator Registration and Identification Number |
| FATCA |
Foreign Account Tax Compliance Act |
| FIFO |
first in first out |
| FOB |
freight on board / free on board |
| G20 |
Group of Twenty |
| GAAP |
Generally Accepted Accounting Principles |
| GAAR |
general anti-abuse rule / general anti-avoidance rule |
| GDP |
gross domestic product |
| GST |
goods and services tax |
| IFRS |
International Financial Reporting Standards |
| IGA |
intergovernmental agreement |
| IMF |
International Monetary Fund |
| ITC |
investment tax credit |
| LIFO |
last in first out |
| NATO |
North Atlantic Treaty Organization |
| NGO |
non-governmental organisation |
| NPO |
non-profit organisation |
| NWT |
net wealth/worth tax |
| OECD |
Organisation for Economic Co-operation and Development |
| OHADA |
Organisation for the Harmonisation of Business Law in Africa |
| OIC |
Organisation of the Islamic Conference |
| OSCE |
Organization for Security and Co-operation in Europe |
| PAYE |
pay-as-you-earn |
| PE |
permanent establishment |
| PIT |
personal income tax |
| PPP |
purchasing power parity |
| R&D |
research and development |
| TIEA |
tax information exchange agreement |
| UN |
United Nations |
| UNESCO |
United Nations Educational, Scientific, and Cultural Organization |
| VAT |
value-added tax |
| WHO |
World Health Organization |
| WHT |
withholding tax |
| WIPO |
World Intellectual Property Organization |
| WTO |
World Trade Organization |
