Definition: Tax Legislation on Behavioural Interoperability (NBI) ABB is a grouping that covers the legal frameworks, rules, and regulations that govern the sharing and use of open data in the context of tax legislation. This includes the principles, policies, and standards that ensure the effective exchange and integration of data between different systems, applications, and entities within the tax legislative environment. Source: EIRA Team Research Additional information: The Tax Legislation on Behavioural Interoperability (NBI) ABB primarily focuses on open data legislation, which refers to the laws and regulations that promote transparency, accountability, and value creation by making tax-related data freely available and usable. This involves the provision of data in a manner that is machine-readable, freely shared, and with minimal restrictions on use, reuse, and redistribution. The aim is to facilitate interoperability, which is the ability of different information systems, devices, or applications to access, exchange, integrate, and cooperatively use data in a coordinated manner, within and across organizational, regional, and national boundaries, to provide timely and seamless portability of information and optimize the health and efficiency of the overall system. Example: An example of application could be a national tax authority implementing open data legislation to allow businesses and individuals to access and use tax data for various purposes, such as research, development of new services, or to enhance transparency and accountability in the tax system. This could involve the use of APIs to enable different systems and applications to interact with the tax data, ensuring behavioural interoperability. LOST view: LV-Binding Power and Jurisdiction Identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnBehaviouralInteroperabilityGrouping ABB name: egovera:TaxLegislationOnBehaviouralInteroperabilityGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-20 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnBehaviouralInteroperabilityGrouping dct:title: Tax Legislation On Behavioural Interoperability (NBI)