Harmful tax practices

Tax Co-operation: Towards a Level Playing Field - 2006 Assessment by the Global Forum on Taxation

 

New Material
Table of contents | How to Obtain this Publication   

 

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

 

 

ISBN Number: 9264024077

Publication Date:
26 May 2006
Pages: 300
Number of tables: 250

 

Tax Co-operation: Towards a Level Playing Field

2006 Assessment by the Global Forum on Taxation

In today’s increasingly borderless world, countries are working more closely together to prevent abuses of the global financial system in a wide range of areas, including taxation. The Global Forum on Taxation, which consists of OECD and non-OECD economies, seeks to improve transparency and to establish effective exchange of information so that countries can ensure compliance with their national tax laws. The Global Forum is working towards a level playing field in these areas so that activities do not simply migrate from countries that engage in effective exchange of information to those that do not. In working towards a level playing field, the Global Forum seeks to ensure the implementation of high standards of transparency and information exchange in a way that is fair, equitable and permits fair competition between all countries, large and small, OECD and non-OECD.

 


New material

This publication provides comparative data on the laws and practices of 82 countries with respect to transparency and exchange of information in taxation matters.  This is the first time that this type of comparative data has been compiled on these 82 countries.


Table of contents

I. Introduction

II. Principles Of Transparency And Effective Information Exchange

A. Exchanging Information

1. Existence of Mechanisms for Exchange of Information Upon Request
2. Scope of Information Exchange
3. Dual Criminality and Domestic Tax Interest
4. Safeguards and Limitations
5. Confidentiality Requirements

B. Access to Bank Information
C. Access to Ownership, Identity and Accounting Information
D. Availability of Ownership, Identity and Accounting Information

1. Ownership and Identity Information
2. Accounting Information

III. Factual Assessment

A. Exchanging Information

1 Existence of Mechanisms for Exchange of Information Upon Request
2. Scope of Information Exchange
3. Dual Criminality and Domestic Tax Interest
4. Safeguards and Limitations
5. Confidentiality Requirements

B. Access to Bank Information

1. Bank Secrecy Rules
2. Access to Bank Information for Tax Purposes
3. Specificity Required
4. Powers to Obtain and Compel Information in the Case of Refusal to Co-operate

C. Access to Ownership, Identity and Accounting Information

1. Information Gathering Powers
2. Specific Secrecy Provisions
3. Bearer Securities

D. Availability of Ownership, Identity and Accounting Information

1. Ownership Information

1.1 Companies
1.2 Trusts
1.3 Partnerships
1.4 Foundations
1.5 Other Relevant Organisational Structures

2. Accounting Information

2.1 Companies
2.2 Trusts
2.3 Partnerships
2.4 Foundations
2.5 Other Relevant Organisational Structures

IV. Summary

A. Exchanging Information
B. Access to Bank Information
C. Access to Ownership, Identity and Accounting Information
D. Availability of Ownership, Identity and Accounting Information

Annex I: Progress Towards a Level Playing Field: Outcomes of the OECD Global Forum on Taxation, Melbourne, 15-16 November 2005

Annex II: Countries Covered by Factual Assessment

Annex III: Final JAHGA Paper

Annex 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

 


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