This document: — describes a framework for the structured expression of data-related policies and practices in the cloud computing environment, based on the data taxonomy in ISO/IEC 19944; — provides guidelines on application of the taxonomy for handling of data based on data subcategory and classification; — covers expression of data-related policies and practices including, but not limited to data geolocation, cross border flow of data, data access and data portability, data use, data management, and data governance; — describes how the framework can be used in codes of conduct for practices regarding data at rest and in transit, including cross border data transfer, as well as remote access to data; — provides use cases for data handling challenges, i.e. control, access and location of data according to ISO/IEC 19944 data categories. This document is applicable primarily to cloud service providers, cloud service customers (CSCs) and cloud service users, but also to any person or organization involved in legal, policy, technical or other implications of taxonomy-based data management in cloud services.