TAXE – Tax rulings

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The following IATE entries have been or are being updated in all languages to help the translation of texts related to tax rulings and the work of the TAXE Special Committee.
Batch 3

No.IATE IDTerm
13562995Action Plan on Base Erosion and Profit Shifting
23564760advance cross-border ruling
3930056average effective tax rate
AETR
effective average tax rate
EATR
41071672banking secrecy
bank secrecy
5828282Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises
Arbitration Convention
61239446double tax treaty
double taxation treaty
DTT
double taxation convention
DTC
double taxation agreement
DTA
7928476EU Joint Transfer Pricing Forum
JTPF
EU Joint Transfer Pricing Forum expert group
83568347EU VAT Forum
92228033fiscal state aid
fiscal aid
10786858freedom to conduct business
113552405hybrid loan
123552995hybrid loan mismatch
13323414International Consortium of Investigative Journalists
ICIJ
14766169mutual agreement procedure
MAP
15906833OECD Model Tax Convention
16910967OECD Transfer Pricing Guidelines
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
171118198profit or loss before tax
pre-tax profit or loss
182248915public disclosure
19380856race to the bottom
20905328rollback
21905329standstill
223568326tax assessment
223568374tax holiday
233568376tax treaty
tax convention
tax agreement
242201493whistleblower

 

Batch 2

IATE IDTerm
3566439anti-abuse clause
1683694brass plate company
letter box company
paper company
shell company
shell corporation
money box company
front company
880003conduit company
901252controlled foreign corporation
CFC
2217635corporate taxation
1681601cost plus method
cost plus pricing
cost-plus pricing strategy
cost plus pricing method
cost-plus pricing system
3566455country-by-country reporting
CbCR
3509219economic substance
economic substance of the transaction
916298effective tax rate
effective level of taxation
111514excess profit
3566468formula apportionment
formulary apportionment
FA
361145harmful tax competition
3566436innovation box
3566434intellectual property box
IP box
3566530notional interest deduction
3549838Platform for Tax Good Governance
Aggressive Tax Planning and Double Taxation
Platform for Tax Good Governance
3566529preferential regime
147613tax competition
1681718tax compliance
765604secrecy jurisdiction
1681970tax incentive
tax inducement
1179161tax jurisdiction
3566557taxable entity
135942taxable profit
140276treaty shopping
1681728unitary tax system

 

Batch1

IATE IDSource term
794737arm’s length principle
794736arm’s length price
1239161transfer price
1127121transfer pricing
778944transfer pricing adjustment
792544associated enterprise
74198beneficial ownership
3562633common reporting standard
1239446double taxation convention
835719double taxation
3532088economic owner
764038fixed place of business
3532083group member
3565364harmful tax practices
3563035investment entity
277854legal owner
3532081non-taxpayer
1681827non-resident taxpayer
763940permanent establishment
3502728place of effective management
762512place of incorporation
2210372tax gap
3534012unrelieved loss
765616withholding tax
910905advance pricing arrangement
919037controlled transaction
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