Definition: Tax Business Information Base ABB is a Grouping that covers a wide range of elements related to tax and business information. This includes information on taxes due on various assets, dispute information, fiscal studies, customs union information, banking data, tax and excise information, declaration of excise, income/transfer, exports information, coding system information, and many more. The purpose of these elements is to provide comprehensive data and information related to taxation and business. Source: EIRA Team Research Additional information: The Tax Business Information Base ABB is a comprehensive collection of elements that provide detailed information on various aspects of taxation and business. This includes, but is not limited to, information on taxes due on loans, mortgages, tangible and intangible assets, information on disputes, fiscal studies, customs union, shares/stock options, banking data, tax and excise, income/transfer, exports, coding system, carbon/non-carbon emissions, autonomous tariff suspensions and quota, right to privacy, fiscal calendar, decisions and rulings, transactions, confiscated assets, tax payments, imports, business sector reference, audit information, VAT, prepared statements (ECJ), basic taxpayer information, VAT returns, tax payer behavior/history, comparison data, and tax statements. Example: For instance, the 'Taxes due on loans and mortgages' element provides information on the taxes that are due on loans and mortgages. The 'Dispute information' element provides data on any disputes related to taxation. The 'Fiscal studies' element provides information on studies conducted on fiscal matters. The 'Non preferential origin good information' element provides data on goods that do not have a preferential origin. Similarly, each element in the Tax Business Information Base ABB provides specific information related to taxation and business. LOST view: OV-Information Base Identifier: http://data.europa.eu/dr8/egovera/TaxBusinessInformationBaseGrouping ABB name: egovera:TaxBusinessInformationBaseGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-21 dct:identifier: http://data.europa.eu/dr8/egovera/TaxBusinessInformationBaseGrouping dct:title: Tax Business Information Base