"Abbreviations" [2013] ELECD 351; in Brauner, Yariv; Stewart, Miranda (eds), "Tax, Law and Development" (Edward Elgar Publishing, 2013) xv

Book Title: Tax, Law and Development

Editor(s): Brauner, Yariv; Stewart, Miranda

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9780857930019

Section Title: Abbreviations

Number of pages: 2

Extract:

Abbreviations
BRICS Brazil, Russia, India, China and South Africa
CBCR country-by-country reporting
CFC controlled foreign company
DTA Double Taxation Agreement
ECJ European Court of Justice
EITI Extractive Industries Transparency Initiative
FDI foreign direct investment
FRBM Fiscal Responsibility and Budget Management Act
(India)
FTA Free Trade Agreement
GDP gross domestic product
GII Gender Inequality Index
HDI Human Development Index
IBP International Budget Project
LATC Law on the Administration of Tax Collection
(China)
LOB limitation on benefits
MCRS management contract responsibility system
MDG Millennium Development Goal
MNE multinational enterprise
NEPAD New Partnership for Africa's Development
NGO non-governmental organization


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xvi Tax, law and development

OECD Organisation for Economic Co-operation and
Development
OHADA Organization for the Harmonization of Business
Law in Africa
PRC People's Republic of China
PWYP Publish What You Pay
SADC South African Development Community
SOE state-owned enterprise
TIEA Tax Information Exchange Agreement