"Abbreviations" [2019] ELECD 1228; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) ix

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section Title: Abbreviations

Number of pages: 2

Extract:

Abbreviations
AI Artificial intelligence
Archives Archives de droit fiscal Suisse (ASA) (periodical)
ATF "Arrêt du Tribunal federal"
B2B Business to business
B2C Business to consumers
BEAT Base erosion anti abuse tax (United States)
BEPS Base erosion and profit shifting
CA Competent authority
CCCTB Common Consolidated Corporate Tax Base
CDFI Cahiers de Droit Fiscal International
DoJ United States Department of Justice
DPD Data Protection Directive
DPT Diverted profit tax
DST Digital services tax
DTC Double Taxation Convention
DTT Double Taxation Treaty
EATLP European Association of Tax Law Professors
ECHR European Convention on Human Rights
ECtHR European Court of Human Rights
ECJ European Court of Justice
ECOFIN Economic and Financial Affairs Council
ET European taxation (periodical)
EU European Union
FAC Federal Administrative Court
FATCA Foreign Account Tax Compliance Act
FE Fixed establishment
FHTP Forum on Harmful Tax Practices
FStR IFF Forum für Steuerrecht (periodical)

ix
x Taxing robots

GDPR General Data Protection Regulation (EU)
GMI Guaranteed minimum income
G20 Group of twenty
HMRC Her Majesty's Revenue & Customs (United Kingdom)
IAS International Accounting Standards
IASB International Accounting Standards Board
IBFD International Bureau of Fiscal Documentation
IFA International Fiscal Association
IFRS International Financial Reporting Standards
Intertax International Taxation (periodical)
IP Internet Protocol
IRC Internal Revenue Code (United States)
IRS Internal Revenue Service (United States)
MLI Multilateral Convention to Implement Tax Treaty
Related Measures to prevent BEPS
MNE Multinational enterprises
MoU Memorandum of Understanding
OECD Organisation for Economic Co-operation and
Development
OECD Model OECD Model Double Taxation Convention on Income
and ...