Harmful tax practices

Tax Co-operation 2009: Towards a Level Playing Field - 2009 Assessment by the Global Forum on Transparency and Exchange of Information

 

New Material| Table of Contents
 How to Obtain this Publication Previous Editions

 

The latest version of this publication is available at
www.oecd.org/ctp/htp/cooperation

ISBN Number:
978-92-64-04063-2
Publication Date:
02 September 2009
Pages: 351
Number of tables: 20

 

Tax Co-operation 2009: Towards a Level Playing Field

2009 Assessment by the Global Forum on Transparency and Exchange of Information

In a world where taxpayers’ financial transactions take on an increasingly international flavour, tax administrations face more and greater challenges to the proper enforcement of their tax laws. Recent events have underscored the pressing need for countries to co-operate more fully to ensure the proper application of their domestic tax laws. To meet these challenges, tax authorities must increasingly rely on international co-operation based on the implementation of international standards of transparency and effective exchange of information.
The Global Forum on Transparency and Exchange of Information, which includes both OECD and non-OECD economies, works to improve transparency and establish effective exchange of information so that countries can ensure compliance with their national laws.

 


New material

The Global Forum on Transparency and Exchange of Information conducts an annual review of transparency and exchange of information in more than 80 countries. This fourth annual assessment includes information on Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered by the report. It also features new summary assessments for each country, providing a snapshot of their legal and administrative framework. The report sets out in a series of tables, on a country by country basis, information on:

  • Laws and agreements permitting the exchange of information for tax purposes.
  • Access to bank information for tax purposes.
  • Access to ownership identity and accounting information.
  • Availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.

Table of contents

I. Introduction

 

II. Progress Made in Implementing the Standards

 

III.   Summary Assessments 


IV.   Country Tables
 


A. Exchanging Information

  • Table A.1.  Number of double taxation conventions and tax information exchange agreements 
  • Table A.2 Summary of domestic laws that permit information exchange in tax matters 
  • Table A.3 DTCs and TIEAs providing for information exchange upon request 
  • Table A.4 Summary of mechanisms that permit information exchange in tax matters 
  • Table A.5 Application of dual criminality principle 

B. Access to Bank Information

  • Table B.1 Bank secrecy 
  • Table B.2 Access to bank information for exchange of information purposes 
  • Table B.3 Procedures to obtain bank information for exchange of information purposes 

C. Access to Ownership, Identity and Accounting Information

  • Table C.1 Information gathering powers 
  • Table C.2 Statutory confidentiality or secrecy provisions 
  • Table C.3 Bearer securities

D. Availability of Ownership, Identity and Accounting Information

  • Table D.1 Ownership information - Companies 
  • Table D.2 Trusts laws 
  • Table D.3 Identity information - Trusts 
  • Table D.4 Identity information - Partnerships 
  • Table D.5 Identity information - Foundations 
  • Table D.6 Accounting information - Companies 
  • Table D.7 Accounting information - Trusts 
  • Table D.8 Accounting information - Partnerships 
  • Table D.9 Accounting information - Foundations 


Annex A: Glossary of Key Concepts 

Annex B: Countries Covered by Report 

 


How to obtain this publication

Readers can access the publication by choosing from the following options:

 

Previous editions

 

Related Documents

 

Overview of the OECD’s Work on Countering International Tax Evasion

Jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters

 

Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe
  • Topics list