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I. Introduction
II. Update on Progress
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
B. Access to Bank Information
1. Bank Secrecy Rules
2. Access to Bank Information for Tax Purposes
3. Specificity Required and Powers to Obtain and Compel Information in the Case of Refusal to Cooperate
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
2. Accounting Information
III. Outcome of Review
Annex I: Countries Covered by Factual Assessment and Included in the Tables
Annex II: Progress Towards a Level Playing Field: Outcomes of the OECD Global Forum on Taxation Melbourne, 15-16 November 2005
Annex III: Country Tables
A. Exchanging Information
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Table A.1 Number of Double Taxation Conventions and Tax Information Exchange Agreements
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Table A.2 Summary of Domestic Laws That Permit Information Exchange in Tax Matters
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Table A.3 DTCs and TIEAs Providing for Information Exchange upon Request
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Table A.4 Summary of Mechanisms That Permit Information Exchange in Tax Matters
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Table A.5 Application of Dual Criminality Principle
B. Access to Bank Information
C. Access to Ownership, Identity and Accounting Information
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Table C.1 Information Gathering Powers
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Table C.2 Statutory Confidentiality or Secrecy Provisions
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Table C.3 Bearer Securities
D. Availability of Ownership, Identity and Accounting Information
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Table D.1 Ownership Information-Companies
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Table D.2 Trusts Laws
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Table D.3 Identity Information-Trusts
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Table D.4 Identity Information-Partnerships
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Table D.5 Identity Information-Foundations
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Table D.6 Accounting Information-Companies
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Table D.7 Accounting Information-Trusts
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Table D.8 Accounting Information-Partnerships
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Table D.9 Accounting Information-Foundations
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