In iOS14, users will be asked if they want to be tracked by the application. This is a big change that could have ripple effects: by allowing users to refuse tracking, it would reduce the amount of data collected and protect user privacy. Apple also said it would require app developers to report the types of permissions their apps request. This will increase transparency and let users know what data they might need to provide to use the app. It also explains how to track collected data outside of the application. source