APA
Advance Pricing Agreement
BEPS
Base erosion and profit shifting
DPT
Diverted profits tax
DTT
Double taxation treaty
IFRS
International Financial Reporting Standards
MAP
Mutual agreement procedure
MNE
Multinational enterprise
OECD
Organisation for Economic Co-operation and Development
PE
Permanent establishment
SME
Small and medium-sized enterprises
TP method
Transfer pricing method
VAT
Value added tax