Definition: Tax Legislation on Governance Interoperability (NNBI) ABB is a grouping that covers the legislative, regulatory, and policy elements that facilitate the interaction and cooperation between different governance systems in the context of tax legislation. It encompasses the rules, principles, and practices that enable the exchange of information and the alignment of procedures and processes between different tax governance systems. Source: EIRA Team Research Additional information: The NNBI ABB is a comprehensive catalogue of elements that are crucial for ensuring the smooth interoperability of different tax governance systems. It includes, but is not limited to, laws, regulations, policies, procedures, guidelines, standards, and best practices. These elements are designed to facilitate the exchange of tax-related information, the alignment of tax procedures and processes, and the resolution of tax-related disputes between different governance systems. The NNBI ABB is used by tax authorities, policymakers, tax professionals, and other stakeholders to understand and navigate the complex landscape of tax governance interoperability. Example: Examples of application of the NNBI ABB include the use of its elements to harmonize tax procedures between different countries, to facilitate the exchange of tax-related information between different tax authorities, to align the tax policies of different jurisdictions, and to resolve tax-related disputes in a fair, transparent, and efficient manner. LOST view: LV-Binding Power and Jurisdiction Identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnGovernanceInteroperabilityGrouping ABB name: egovera:TaxLegislationOnGovernanceInteroperabilityGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-20 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnGovernanceInteroperabilityGrouping dct:title: Tax Legislation On Governance Interoperability (NNBI)