A–Z of international tax terminology

Produced by a Tolley Corporation Tax expert

Corporation Tax

Guidance

List of commonly used phrases in international tax

The table below lists some of the terminology commonly used in the context of corporate international tax and transfer pricing, together with links to additional sources of information including other guidance notes, Simon’s Taxes and HMRC’s manuals.

Navigation tip: press ‘Ctrl + F’ to search for a particular term within the table.

	Terminology	Definition	Further details
A	Amount A and Amount B	Part of the OECD’s package of measures to be introduced under Pillar 1 ― see ‘Pillar 1’ below
	Anti-conduit	Certain double tax treaty provisions contain anti-conduit conditions, which deny treaty benefits where the amounts received are paid on to another company. This ensures that treaty benefits are only

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