Open
- Open data means the data files you submit will be openly accessible and downloadable without any restrictions.

Embargoed
- Apply an Embargo if you have to hold your data back for a specific time period, e.g. due to a non-disclosure-agreement. Specify the embargo end date manually. If you want to permit individuals to request access before the embargo ends, you can include a Data Transfer Agreement (DTA).

Restricted
- Restricted means that data are uploaded to the repository, but users cannot download data without your permission. They have to request access. Then please include a Data Transfer Agreement (DTA), specifying data sharing conditions, in the submission step “Upload” Select this option if you want to upload anonymized data that need special protection, e.g. in medical research.
Be aware that your funder might request to publish your data openly (Data Availability type: Open) if it was fully anonymized. If you still would like to restrict your anonymised data and nonetheless permit individual users to gain access to it, you may upload a Data Transfer Agreement (DTA) under “Upload”, specifying your data sharing conditions. We also recommend to upload a supplemental material under “Supplement Upload” to document your data.

Closed
- Closed means that NO DATA will be uploaded. Metadata can be entered.Choose this option if your data cannot be shared via the repository.If you want to grant access to users, you can include a Data Transfer Agreement (DTA) in the submission step “Upload”

Metadata Only
- Metadata Only means that no data will be uploaded, but metadata will be entered. Choose this option if your data has been shared elsewhere, and provide details about this location below (External Resource).

Tax asymmetries and corporate income tax reform