The purpose of these terms on the use of data is to ensure correct, fair and safe use of data for all IOTA member tax administrations on the IOTA Tax Administration Information Platform (TIP).

These terms are TIP-specific and complimentary to the general Terms of Use when using the Revenue Administration Fiscal Information Tool RA-FIT. In case of ambiguity with the RA-FIT terms, as stipulated by the Memorandum of Understanding on the Collection of Tax Administration Data using the RA-FIT data collection platform, the latter must be followed.

Please read both sets of Terms of Use thoroughly. By using the TIP database you indicate that you have accepted the terms.

TIP offers IOTA member tax administrations an advanced comparative analytical tool for executive summaries, statistics and visualization of data collected through ISORA on RA-FIT. This allows countries to benchmark and compare core performance across the IOTA membership, allowing for quantitative measures for aspiration and inspiration for good practice. TIP is aimed at data experts in IOTA member tax administrations and proper and fair use of data is expected, as from any other data source made available by IOTA`. Since TIP gives direct access to country data, special attention must be paid to ensure compliance with the following principles:

I.      TIP is a data platform and tool aimed at analysis- and business intelligence units to assist IOTA member tax
      administrations.

II.      Access to TIP is given with a unique username and password to individuals nominated by each tax administration.

III.     Use of TIP is subject to the Terms and Conditions for participation in ISORA via RA-FIT. Countries must be
       familiar with and follow these rules. All use of TIP must be within the boundaries and restrictions set by these
       general rules governing the use of RA-FIT.

IV.   TIP allows all IOTA countries to see, compare and use for internal purposes only other IOTA member tax
      administrations’ data submitted through ISORA.

V.     TIP-data on other IOTA member tax administrations may only be published in aggregate: 
         -  minimum five (5) countries, and
         -  in such a way that no country can be identified.

VI.    Written official permission must be given first by the country concerned if individual country data is made public
       by another IOTA country.

VII.    All IOTA countries are free to publish their own country data as they see fit.

VIII.  Exempt from restrictions on publication is data that has already been published with that country’s approval
        in the OECD Tax Administration Survey (TAS), a CIAT publication or both.

IX.    Any violation of the Terms of Use is sanctioned by decision of the EC and may lead to the suspension of the rights
       of the violating country to access TIP.

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` Please refer to the IOTA disclosure policy which also stipulates the use of data and information.