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Arcotia Hatsidimitris - International Tax Dialogue

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ABBREVIATIONS – 7<br />

Abbreviations<br />

ADR<br />

ATAF<br />

APA<br />

BIAC<br />

CAP<br />

CRA<br />

CRM<br />

DVNI<br />

ENE<br />

ETR<br />

FAME<br />

FTA<br />

GAAP<br />

HRCP<br />

HRMC<br />

IRS<br />

IT<br />

JITSIC<br />

LBS<br />

LSS<br />

MAP<br />

MNE<br />

NTA<br />

SARS<br />

SAT<br />

SKAT<br />

VAT<br />

Alternative Dispute Resolution<br />

The African <strong>Tax</strong> Administration Forum<br />

Advance Pricing Agreements<br />

Business and Industry Advisory Committee to the OECD<br />

Compliance Assurance Process<br />

Canada Revenue Agency<br />

Customer Relationship Manager<br />

Direction des vérifications nationales et internationales<br />

Early Neutral Evaluation<br />

Effective <strong>Tax</strong> Rate<br />

Forecasting Analysis and Modelling Environment<br />

Forum on <strong>Tax</strong> administration<br />

General Accepted Accounting Principles<br />

High Risk Corporate Programme<br />

HM Revenue and Customs<br />

Internal Revenue Service<br />

Information Technology<br />

Joint <strong>International</strong> <strong>Tax</strong> Shelter Information Centre<br />

Large Business Service<br />

Litigation and Settlement Strategy<br />

Mutual Agreement Procedures<br />

Multinational Enterprise<br />

National <strong>Tax</strong> Agency<br />

South African Revenue Service<br />

State Administration of <strong>Tax</strong>ation, China<br />

The Danish <strong>Tax</strong> and Customs Administration<br />

Value Added <strong>Tax</strong><br />

DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012

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