Definition: Tax Legislation on Behavioural Interoperability (NNBI) ABB is a grouping that covers a range of legislative measures, policies, and regulations aimed at promoting and ensuring the interoperability of different tax systems and behaviours. It encompasses the rules and standards that govern how different tax systems interact and communicate with each other, with the goal of facilitating seamless and efficient tax operations. Source: EIRA Team Research Additional information: The NNBI ABB is a crucial component in the global tax landscape, as it helps to ensure that different tax systems can work together effectively. This is particularly important in an increasingly globalized world, where businesses and individuals often operate across multiple tax jurisdictions. The NNBI ABB includes legislation and regulations that dictate how different tax systems should interact, as well as standards and protocols for data exchange and communication. It also covers measures aimed at promoting behavioural interoperability, which refers to the ability of different tax systems to adapt and respond to changes in taxpayer behaviour. This can involve measures such as behavioural nudges, which are designed to encourage compliance with tax laws. Example: Examples of application of the NNBI ABB could include legislation requiring multinational corporations to report their tax information in a standardized format, to facilitate data exchange between different tax jurisdictions. It could also include regulations that mandate the use of certain communication protocols for tax data exchange, to ensure that different tax systems can communicate effectively. On the behavioural side, it could involve policies that use behavioural insights to design tax systems that are more effective at encouraging compliance. 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 (NNBI)