diff --git a/doc/howtos/backend.rst b/doc/howtos/backend.rst
index 992388c57f7..a42a92261ca 100644
--- a/doc/howtos/backend.rst
+++ b/doc/howtos/backend.rst
@@ -230,11 +230,11 @@ record.
 .. code-block:: xml
 
     <odoo>
-        <data>
+
             <record model="{model name}" id="{record identifier}">
                 <field name="{a field name}">{a value}</field>
             </record>
-        </data>
+
     </odoo>
 
 * ``model`` is the name of the Odoo model for the record.
diff --git a/doc/howtos/backend/exercise-access-rights b/doc/howtos/backend/exercise-access-rights
index 65165f14b29..465dffea804 100644
--- a/doc/howtos/backend/exercise-access-rights
+++ b/doc/howtos/backend/exercise-access-rights
@@ -32,9 +32,9 @@ Index: addons/openacademy/security/security.xml
 +++ addons/openacademy/security/security.xml	2014-08-26 17:26:18.135783102 +0200
 @@ -0,0 +1,7 @@
 +<odoo>
-+    <data>
++
 +        <record id="group_manager" model="res.groups">
 +            <field name="name">OpenAcademy / Manager</field>
 +        </record>
-+    </data>
++
 +</odoo>
diff --git a/doc/howtos/backend/exercise-access-rules b/doc/howtos/backend/exercise-access-rules
index 40cdacfe03e..1d78adb984e 100644
--- a/doc/howtos/backend/exercise-access-rules
+++ b/doc/howtos/backend/exercise-access-rules
@@ -23,5 +23,5 @@ Index: addons/openacademy/security/security.xml
 +                      ('responsible_id','=',user.id)]
 +            </field>
 +        </record>
-     </data>
+
  </odoo>
diff --git a/doc/howtos/backend/exercise-basic-action b/doc/howtos/backend/exercise-basic-action
index b8876a1f9e8..537554b6cd7 100644
--- a/doc/howtos/backend/exercise-basic-action
+++ b/doc/howtos/backend/exercise-basic-action
@@ -19,7 +19,7 @@ Index: addons/openacademy/views/openacademy.xml
 @@ -0,0 +1,35 @@
 +<?xml version="1.0" encoding="UTF-8"?>
 +<odoo>
-+    <data>
++
 +        <!-- window action -->
 +        <!--
 +            The following tag is an action definition for a "window action",
@@ -50,5 +50,5 @@ Index: addons/openacademy/views/openacademy.xml
 +        <!-- Full id location:
 +             action="openacademy.course_list_action"
 +             It is not required when it is the same module -->
-+    </data>
++
 +</odoo>
diff --git a/doc/howtos/backend/exercise-creation b/doc/howtos/backend/exercise-creation
index 490f7fd7a02..a6ffeda8602 100644
--- a/doc/howtos/backend/exercise-creation
+++ b/doc/howtos/backend/exercise-creation
@@ -79,7 +79,7 @@ Index: addons/openacademy/demo.xml
 +++ addons/openacademy/demo.xml	2014-08-26 17:25:49.791783523 +0200
 @@ -0,0 +1,25 @@
 +<odoo>
-+    <data>
++
 +        <!--  -->
 +        <!--   <record id="object0" model="openacademy.openacademy"> -->
 +        <!--     <field name="name">Object 0</field> -->
@@ -101,7 +101,7 @@ Index: addons/openacademy/demo.xml
 +        <!--     <field name="name">Object 4</field> -->
 +        <!--   </record> -->
 +        <!--  -->
-+    </data>
++
 +</odoo>
 Index: addons/openacademy/models.py
 ===================================================================
@@ -129,7 +129,7 @@ Index: addons/openacademy/templates.xml
 +++ addons/openacademy/templates.xml	2014-08-26 17:25:49.791783523 +0200
 @@ -0,0 +1,22 @@
 +<odoo>
-+    <data>
++
 +        <!-- <template id="listing"> -->
 +        <!--   <ul> -->
 +        <!--     <li t-foreach="objects" t-as="object"> -->
@@ -148,5 +148,5 @@ Index: addons/openacademy/templates.xml
 +        <!--     </t> -->
 +        <!--   </dl> -->
 +        <!-- </template> -->
-+    </data>
++
 +</odoo>
diff --git a/doc/howtos/backend/exercise-dashboard b/doc/howtos/backend/exercise-dashboard
index 91bc239dd7a..eda27131096 100644
--- a/doc/howtos/backend/exercise-dashboard
+++ b/doc/howtos/backend/exercise-dashboard
@@ -28,7 +28,7 @@ Index: addons/openacademy/views/session_board.xml
 @@ -0,0 +1,66 @@
 +<?xml version="1.0"?>
 +<odoo>
-+    <data>
++
 +        <record model="ir.actions.act_window" id="act_session_graph">
 +            <field name="name">Attendees by course</field>
 +            <field name="res_model">openacademy.session</field>
@@ -90,5 +90,5 @@ Index: addons/openacademy/views/session_board.xml
 +            action="open_board_session"
 +            sequence="1"
 +            id="menu_board_session" icon="terp-graph"/>
-+    </data>
++
 +</odoo>
diff --git a/doc/howtos/backend/exercise-demo b/doc/howtos/backend/exercise-demo
index a03007d7fe9..69b202db15d 100644
--- a/doc/howtos/backend/exercise-demo
+++ b/doc/howtos/backend/exercise-demo
@@ -7,7 +7,7 @@ Index: addons/openacademy/demo.xml
 +++ addons/openacademy/demo.xml	2014-08-26 17:25:52.679783480 +0200
 @@ -1,25 +1,19 @@
  <odoo>
-     <data>
+
 -        <!--  -->
 -        <!--   <record id="object0" model="openacademy.openacademy"> -->
 -        <!--     <field name="name">Object 0</field> -->
@@ -44,5 +44,5 @@ Index: addons/openacademy/demo.xml
 +            <field name="name">Course 2</field>
 +            <field name="description">Course 2's description</field>
 +        </record>
-     </data>
+
  </odoo>
diff --git a/doc/howtos/backend/exercise-domain-advanced b/doc/howtos/backend/exercise-domain-advanced
index bed90880dcd..db7b89f5d81 100644
--- a/doc/howtos/backend/exercise-domain-advanced
+++ b/doc/howtos/backend/exercise-domain-advanced
@@ -39,5 +39,5 @@ Index: addons/openacademy/views/partner.xml
 +        <record model="res.partner.category" id="teacher2">
 +            <field name="name">Teacher / Level 2</field>
 +        </record>
-     </data>
+
  </odoo>
diff --git a/doc/howtos/backend/exercise-formview b/doc/howtos/backend/exercise-formview
index 8de3e69f7e6..c42d451b1ea 100644
--- a/doc/howtos/backend/exercise-formview
+++ b/doc/howtos/backend/exercise-formview
@@ -8,7 +8,7 @@ Index: addons/openacademy/views/openacademy.xml
 @@ -1,6 +1,21 @@
  <?xml version="1.0" encoding="UTF-8"?>
  <odoo>
-     <data>
+
 +        <record model="ir.ui.view" id="course_form_view">
 +            <field name="name">course.form</field>
 +            <field name="model">openacademy.course</field>
diff --git a/doc/howtos/backend/exercise-model-inheritance b/doc/howtos/backend/exercise-model-inheritance
index f74e5e95c33..073d706c89a 100644
--- a/doc/howtos/backend/exercise-model-inheritance
+++ b/doc/howtos/backend/exercise-model-inheritance
@@ -46,7 +46,7 @@ Index: addons/openacademy/views/partner.xml
 @@ -0,0 +1,32 @@
 +<?xml version="1.0" encoding="UTF-8"?>
 + <odoo>
-+    <data>
++
 +        <!-- Add instructor field to existing view -->
 +        <record model="ir.ui.view" id="partner_instructor_form_view">
 +            <field name="name">partner.instructor</field>
@@ -74,5 +74,5 @@ Index: addons/openacademy/views/partner.xml
 +        <menuitem id="contact_menu" name="Contacts"
 +                  parent="configuration_menu"
 +                  action="contact_list_action"/>
-+    </data>
++
 +</odoo>
diff --git a/doc/howtos/backend/exercise-report b/doc/howtos/backend/exercise-report
index 351d34a92b2..2f8b5dfe5e8 100644
--- a/doc/howtos/backend/exercise-report
+++ b/doc/howtos/backend/exercise-report
@@ -19,7 +19,7 @@ Index: addons/openacademy/reports.xml
 +++ addons/openacademy/reports.xml	2014-08-29 08:41:12.663540061 +0200
 @@ -0,0 +1,30 @@
 +<odoo>
-+<data>
++
 +    <report
 +        id="report_session"
 +        model="openacademy.session"
@@ -46,5 +46,5 @@ Index: addons/openacademy/reports.xml
 +            </t>
 +        </t>
 +    </template>
-+</data>
++
 +</odoo>
diff --git a/doc/howtos/backend/exercise-session b/doc/howtos/backend/exercise-session
index 9a6fe886932..a189a3d3a64 100644
--- a/doc/howtos/backend/exercise-session
+++ b/doc/howtos/backend/exercise-session
@@ -54,5 +54,5 @@ Index: addons/openacademy/views/openacademy.xml
 +        <menuitem id="session_menu" name="Sessions"
 +                  parent="openacademy_menu"
 +                  action="session_list_action"/>
-     </data>
+
  </odoo>
diff --git a/doc/howtos/backend/exercise-wizard-launch b/doc/howtos/backend/exercise-wizard-launch
index d864eef3f87..49b1c09191e 100644
--- a/doc/howtos/backend/exercise-wizard-launch
+++ b/doc/howtos/backend/exercise-wizard-launch
@@ -42,5 +42,5 @@ Index: addons/openacademy/views/openacademy.xml
 +                    view_mode="form"
 +                    target="new"
 +                    key2="client_action_multi"/>
-     </data>
+
  </odoo>
diff --git a/doc/howtos/themes.rst b/doc/howtos/themes.rst
index 16c20408b63..4f57d88d9af 100644
--- a/doc/howtos/themes.rst
+++ b/doc/howtos/themes.rst
@@ -144,16 +144,16 @@ Odoo's XML files, an overview
 -----------------------------
 
 Any Odoo XML file starts with encoding specifications.
-After that, you have to write your code inside a ``<data>`` tag, placed into an ``</odoo>`` tag.
+After that, you have to write your code inside a ``<odoo>`` tag.
 
 .. code-block:: xml
 
    [XML]
    <?xml version="1.0" encoding="utf-8" ?>
    <odoo>
-     <data>
+     
        ## YOUR CODE HERE
-     </data>
+     
    </odoo>
 
 Almost every element and option that you create has to be placed inside a ``<template>`` tag, like in this example.
@@ -310,12 +310,12 @@ To do so, create a **layout.xml** file in your **views** folder and add the defa
 
    <?xml version="1.0" encoding="utf-8" ?>
    <odoo>
-     <data>
 
-     </data>
+
+
    </odoo>
 
-Create a new template into the ``<data>`` tag, copy-pasting the following
+Create a new template into the ``<odoo>`` tag, copy-pasting the following
 code.
 
 .. code-block:: xml
@@ -373,14 +373,14 @@ Imagine that we want to create a specific layout for a Services page.
 For this page, we need to add a list of services to the top and give the client the possibility of setting the rest of the page’s layout using snippets.
 
 Inside your *views* folder, create a **pages.xml** file and add the
-default Odoo markup.  Inside ``<data>`` create a ``<template>`` tag, set the
+default Odoo markup.  Inside ``<odoo>`` create a ``<template>`` tag, set the
 ``page`` attribute to ``True`` and add your code into it.
 
 .. code-block:: xml
 
    <?xml version="1.0" encoding="utf-8" ?>
    <odoo>
-     <data>
+
        <!-- === Services Page === -->
        <template name="Services page" id="website.services" page="True">
          <h1>Our Services</h1>
@@ -390,7 +390,7 @@ default Odoo markup.  Inside ``<data>`` create a ``<template>`` tag, set the
              <li>Unlimited space</li>
            </ul>
          </template>
-       </data>
+
      </odoo>
 
 The page title will be the template ID. In our case *Services* (from ``website.services``)
@@ -430,7 +430,6 @@ can fill with snippets. To achieve this, just create a ``div`` with
 
    <?xml version="1.0" encoding="utf-8" ?>
    <odoo>
-   <data>
 
    <!-- === Services Page === -->
    <template name="Services page" id="website.services" page="True">
@@ -450,7 +449,6 @@ can fill with snippets. To achieve this, just create a ``div`` with
      </t>
    </template>
 
-   </data>
    </odoo>
 
 .. tip::
diff --git a/doc/howtos/website/course-product b/doc/howtos/website/course-product
index f5b25e36068..0508da60851 100644
--- a/doc/howtos/website/course-product
+++ b/doc/howtos/website/course-product
@@ -18,12 +18,12 @@ new file mode 100644
 --- /dev/null
 +++ b/academy/data.xml
 @@ -0,0 +1,6 @@
-+<odoo><data>
++<odoo>
 +  <record model="product.public.category" id="category_courses">
 +    <field name="name">Courses</field>
 +    <field name="parent_id" ref="website_sale.categ_others"/>
 +  </record>
-+</data></odoo>
++</odoo>
 diff --git a/academy/demo.xml b/academy/demo.xml
 --- a/academy/demo.xml
 +++ b/academy/demo.xml
@@ -56,7 +56,7 @@ diff --git a/academy/demo.xml b/academy/demo.xml
 +            <field name="list_price" type="float">0</field>
 +            <field name="type">service</field>
 +        </record>
-     </data>
+
  </odoo>
 diff --git a/academy/models.py b/academy/models.py
 --- a/academy/models.py
diff --git a/doc/howtos/website/demo-data b/doc/howtos/website/demo-data
index 18da4bcdf79..0e34b57463b 100644
--- a/doc/howtos/website/demo-data
+++ b/doc/howtos/website/demo-data
@@ -7,7 +7,7 @@ diff --git a/academy/demo.xml b/academy/demo.xml
 +++ b/academy/demo.xml
 @@ -1,25 +1,13 @@
  <odoo>
-     <data>
+
 -        <!--  -->
 -        <!--   <record id="object0" model="academy.academy"> -->
 -        <!--     <field name="name">Object 0</field> -->
@@ -38,5 +38,5 @@ diff --git a/academy/demo.xml b/academy/demo.xml
 +        <record id="vaughn" model="academy.teachers">
 +            <field name="name">Lester Vaughn</field>
 +        </record>
-     </data>
+
  </odoo>
diff --git a/doc/howtos/website/module-empty b/doc/howtos/website/module-empty
index 71d56e6fc71..4b6c69c2908 100644
--- a/doc/howtos/website/module-empty
+++ b/doc/howtos/website/module-empty
@@ -80,7 +80,7 @@ new file mode 100644
 +++ b/academy/demo.xml
 @@ -0,0 +1,25 @@
 +<odoo>
-+    <data>
++
 +        <!--  -->
 +        <!--   <record id="object0" model="academy.academy"> -->
 +        <!--     <field name="name">Object 0</field> -->
@@ -102,7 +102,7 @@ new file mode 100644
 +        <!--     <field name="name">Object 4</field> -->
 +        <!--   </record> -->
 +        <!--  -->
-+    </data>
++
 +</odoo>
 diff --git a/academy/models.py b/academy/models.py
 new file mode 100644
@@ -130,7 +130,7 @@ new file mode 100644
 +++ b/academy/templates.xml
 @@ -0,0 +1,22 @@
 +<odoo>
-+    <data>
++
 +        <!-- <template id="listing"> -->
 +        <!--   <ul> -->
 +        <!--     <li t-foreach="objects" t-as="object"> -->
@@ -149,5 +149,5 @@ new file mode 100644
 +        <!--     </t> -->
 +        <!--   </dl> -->
 +        <!-- </template> -->
-+    </data>
++
 +</odoo>
diff --git a/doc/howtos/website/teachers-menu b/doc/howtos/website/teachers-menu
index f5db4a0fd0e..6e7bdbc1aaa 100644
--- a/doc/howtos/website/teachers-menu
+++ b/doc/howtos/website/teachers-menu
@@ -19,7 +19,7 @@ new file mode 100644
 +++ b/academy/views.xml
 @@ -0,0 +1,13 @@
 +<odoo>
-+ <data>
++
 +  <record id="action_academy_teachers" model="ir.actions.act_window">
 +    <field name="name">Academy teachers</field>
 +    <field name="res_model">academy.teachers</field>
@@ -31,5 +31,5 @@ new file mode 100644
 +  <menuitem id="menu_academy_content_teachers"
 +            parent="menu_academy_content"
 +            action="action_academy_teachers"/>
-+ </data>
++
 +</odoo>
diff --git a/doc/howtos/website/template b/doc/howtos/website/template
index 541e39513fe..705eb4c4165 100644
--- a/doc/howtos/website/template
+++ b/doc/howtos/website/template
@@ -21,7 +21,7 @@ diff --git a/academy/templates.xml b/academy/templates.xml
 +++ b/academy/templates.xml
 @@ -1,14 +1,11 @@
  <odoo>
-     <data>
+
 -        <!-- <template id="listing"> -->
 -        <!--   <ul> -->
 -        <!--     <li t-foreach="objects" t-as="object"> -->
diff --git a/doc/howtos/website/website-support b/doc/howtos/website/website-support
index 49b2d7e88d7..3fadb435430 100644
--- a/doc/howtos/website/website-support
+++ b/doc/howtos/website/website-support
@@ -31,7 +31,7 @@ diff --git a/academy/templates.xml b/academy/templates.xml
 +++ b/academy/templates.xml
 @@ -1,9 +1,15 @@
  <odoo>
-     <data>
+
          <template id="index">
 -            <title>Academy</title>
 -            <t t-foreach="teachers" t-as="teacher">
diff --git a/doc/reference/guidelines.rst b/doc/reference/guidelines.rst
index 207faa082bb..058fe7ffb1c 100644
--- a/doc/reference/guidelines.rst
+++ b/doc/reference/guidelines.rst
@@ -163,7 +163,9 @@ To declare a record in XML, the **record** notation (using *<record>*) is recomm
 - Try to group the record by model. In case of dependencies between
   action/menu/views, this convention may not be applicable.
 - Use naming convention defined at the next point
-- The tag *<data>* is only used to set not-updatable data with ``noupdate=1``
+- The tag *<data>* is only used to set not-updatable data with ``noupdate=1``.
+  If there is only not-updatable data in the file, the ``noupdate=1`` can be
+  set on the ``<odoo>`` tag and do not set a ``<data>`` tag.
 
 .. code-block:: xml