OECD Аббревиатуры и сокращения

Неофициальный перевод

Abbreviations and acronyms:

APA - Advance price arrangements

BEPS - Base erosion and profit shifting

CCA - Cost contribution arrangement

CbC - Country-by-Country

CFC - Controlled foreign company

CUP - Comparable uncontrolled price

DTC - Double taxation convention

G20 - Group of twenty

HTVI - Hard-to-value intangibles

MAP - Mutual agreement procedure

MAP APA - Mutual agreement procedure. Advance pricing arrangement under the mutual agreement procedure

MNE - Multinational enterprise

MOU - Memorandum of understanding

OECD - Organisation for Economic Co-operation and Development

Report on BEPS Action 14 - 2015 BEPS Report on Action 14 Making Dispute. Resolution Mechanisms More Effective

R&D - Research and development

TIEA - Tax Information Exchange Agreement

TNMM - Transactional net margin method