Plain-language definitions for technical terms.
| Term | Meaning |
|---|---|
| ALP | Arm’s length price |
| AE | Associated enterprise |
| APA | Advance Pricing Agreement |
| MAP | Mutual Agreement Procedure |
| PE | Permanent establishment |
| TRC | Tax residency certificate |
| MLI | Multilateral Instrument |
| CbCR | Country-by-country report |
| TNMM | Transactional net margin method |
| PPT | Principal purpose test |
This page is an editorial navigation layer. The linked official Act, rule, regulation, notification, circular, portal instruction or judgment remains controlling.