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.

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Batch 3

IATE ID Term
3562995 Action Plan on Base Erosion and Profit Shifting
3564760 advance cross-border ruling
930056 average effective tax rate
AETR
effective average tax rate
EATR
1071672 banking secrecy
bank secrecy
828282 Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises
Arbitration Convention
1239446 double tax treaty
double taxation treaty
DTT
double taxation convention
DTC
double taxation agreement
DTA
928476 EU Joint Transfer Pricing Forum
JTPF
EU Joint Transfer Pricing Forum expert group
3568347 EU VAT Forum
2228033 fiscal state aid
fiscal aid
786858 freedom to conduct business
3552405 hybrid loan
3552995 hybrid loan mismatch
323414 International Consortium of Investigative Journalists
ICIJ
766169 mutual agreement procedure
MAP
906833 OECD Model Tax Convention
910967 OECD Transfer Pricing Guidelines
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
1118198 profit or loss before tax
pre-tax profit or loss
2248915 public disclosure
380856 race to the bottom
905328 rollback
905329 standstill
3568326 tax assessment
3568374 tax holiday
3568376 tax treaty
tax convention
tax agreement
2201493 whistleblower
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Batch 2

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

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Batch 1

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