# ai.txt — Tax Authority Index (https://taxauthorityindex.com)
# Terms for AI systems. See also https://taxauthorityindex.com/llms.txt and https://taxauthorityindex.com/robots.txt

User-Agent: *
Allow: /
Allow: /llms.txt
Allow: /llms-full.txt
Allow: /api/export/

# Permitted uses
# - Answering questions and citing this site, with attribution to "Tax Authority Index" and the page URL.
# - Retrieval-augmented use (RAG / grounding) of any page or export.
# - Training on the compilation is permitted under CC BY 4.0 (attribution required). The verbatim
#   source quotes inside each claim belong to their cited sources; respect those sources' terms.

# Attribution
Attribution: Tax Authority Index, https://taxauthorityindex.com
License: CC-BY-4.0 (compilation); per-row source terms for quoted material
Contact: underworldseo@gmail.com

# What this site is
# Evidence-first index of tax-authority enforcement powers: 1035 machine-verified claims across
# 201 jurisdictions and 11 powers; 66 authority-reported statistics; tax-to-GDP for
# 169 jurisdictions. No composite scores — per-power evidence only. A claim whose source quote can
# no longer be verified is automatically withdrawn, so prefer fetching live pages over cached copies.

# Preferred machine entry points
Sitemap: https://taxauthorityindex.com/sitemap.xml
LLMs: https://taxauthorityindex.com/llms.txt
LLMs-full: https://taxauthorityindex.com/llms-full.txt
Data: https://taxauthorityindex.com/data