ABS
Australian Bureau of Statistics
ACA
Annual Compliance Arrangement
APA
Advanced Pricing Arrangement
ATO
Australian Taxation Office
Audit Timeframes Review
Review into Tax Office Audit Timeframes
AUSTRAC
Australian Transaction Reports and Analysis Centre
BAU
Business as Usual
BEPS
Base Erosion and Profit Shifting
BISEP Model
Business Industry Sociological Economic Psychological Model
BRICS Countries
Brazil, Russia, India, China and South Africa
CAG
Compliance Assurance and Governance
CAR
Competent Authority Representative
CFC
Controlled Foreign Company
CMPI
Corporate Management Procedures and Instructions
CPD
Continuing Professional Development
CRR
Client Risk Review
CSSC
Case Selection Sub-Committee
CTL
Case and Topic Leaders
CUP
Comparable Uncontrolled Price
E2E Course
LB&I End-to-End Active Compliance Training Course
FDI
Foreign Direct Investment
FIF
Foreign Investment Fund
FTA
Forum on Tax Administration
FTE
Full-Time Equivalent
G20
Group of Twenty Finance Ministers and Central Bank Governors
G8
Group of 8
GAAR
General Anti-Avoidance Rules
GDP
Gross Domestic Product
GFC
Global Financial Crisis
GIC
General Interest Charge
High Court
High Court of Australia
HMRC
Her Majesty’s Revenue and Customs
ICDF
Integrated Capability Development Framework
IDS
International Dealings Schedule
IEG
International and Economist Gateway
IFRS
International Financial Reporting Standards
IGT
Inspector-General of Taxation
IGT Act 2003
Inspector-General of Taxation Act 2003
ILT
Internationals Leadership Team
International Review
The ATO's International Review Project into 'Achieving Best Practice for Managing International Work Across the ATO'
International Review
Proposal
The ATO's International Review — Proposed Changes to, and Options for, Organisational Structure and Staffing', presented to the ATO Executive on 12-13 October 2010
IRS
Internal Revenue Service
IRSI
International Risk Strategy and Intelligence
ISC
International Steering Committee
ISO
Internationals Strategy and Operations
ISPS
International Structuring and Profit Shifting
ISU
International Strategic Unit
ITAA 1936
Income Tax Assessment Act 1936
ITAA 1997
Income Tax Assessment Act 1997
ITD
International Tax Division
ITSC
Income Tax Steering Committee
ITX
Indirect Tax
JITSIC
Joint International Tax Shelter Information Centre
LB&I
Large Business and International
LB&I Review
Report into the Australian Taxation Office's Large Business Risk Review and Audit Policies, Procedures and Practices
LB&I RIC
Risk and Intelligence Committee
LBACM Publication
Large Business Active Compliance Manual — Income Tax
LBAG
Large Business Advisory Group
LBTC Booklet
Large Business and Tax Compliance booklet
LIBOR
London Interbank Offered Rate
MAP
Mutual Agreement Procedure
MEI
Micro Enterprises and Individuals
MNE
Multi-National Enterprise
MTC
Model Tax Convention
NTLG
National Tax Liaison Group
NZIRD or IRD
New Zealand Inland Revenue Department
OCTC
Office of the Chief Tax Counsel
OECD
Organisation for Economic Cooperation and Development
OECD Guidelines
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
PCR
Pre-lodgment Compliance Review
PG&H
Private Groups and High Wealth Individuals
PG&I
Public Groups and International
PSGG
Profit Shifting Governance Group
PSLA
Practice Statement Law Administration
PSP
Profit Shifting Practice
PSWG
Profit shifting working group
PWC
PricewaterhouseCoopers
RIC
Risk and Intelligence Committee
RISS
Risk, Intelligence and Support System
RMC
Risk Management Committee
SES
Senior Executive Service
SME
Small and Medium Enterprises
SCI
Strategic Compliance Initiative
SIC
Shortfall Interest Charge
TCL
Tax and Case Leaders
Tax Compliance
Publication
Tax Compliance for Small-to-Medium Enterprises and Wealthy Individuals publication
TLG
Technical Leadership Group
TNMM
Transactional Net Margin Method
TPCS
Transfer Pricing Capability Strategy
TPMS
Transfer Pricing Management System
TPN
Transfer Pricing Network
TPOG
Transfer Pricing Operations Group
TPP
Transfer Pricing Practice
TPR Reviews
Transfer Pricing Record Reviews
TPRP
Transfer Pricing Review Panel
TPSCI
Transfer Pricing Strategic Compliance Initiative
TPWG
Transfer Pricing Working Group
TR
Taxation Ruling
UK
United Kingdom
UN
United Nations
US
United States