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ISBN Number:
978-92-64-08656-2
Pages: 297
Number of tables: 20
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Tax Co-operation 2010: Towards a Level Playing Field
Assessment by the Global Forum on Transparency and Exchange of Information
This report has been prepared by the Global Forum on Transparency and Exchange of Information for Tax Purposes, which includes both OECD and non-OECD jurisdictions.
In 2006, the Global Forum published a review of 82 jurisdictions’ legal and administrative frameworks in the areas of transparency and exchange of information for tax purposes, entitled Tax Co-operation: Towards a Level Playing Field – 2006 Assessment by the Global Forum on Taxation. This report is the fifth annual assessment, and now covers 93 jurisdictions.
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New material
The Global Forum has been publishing its annual assessment of the legal and regulatory systems for the exchange of information in tax matters since 2006. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.
For each jurisdiction, the report sets out information on:
- Agreements that meet the international standard for information exchange in tax matters;
- 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.
In September 2009, the Global Forum met in Mexico to strengthen its organisation and to respond to international calls for greater transparency and co-operation in tax matters. The new Global Forum has developed and launched a robust peer review mechanism of its members as well as relevant non-members. These peer reviews provide in-depth analysis of the systems for transparency and exchange of information in each jurisdiction and examine how their systems operate in practice. The Global Forum’s peer review reports build on the information contained in its annual assessments and provide even greater clarity and insight to the world of tax co-operation.
Table of contents
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Chapter I. 2010: The year of implementation of the standards
Chapter II. What’s in this report
Chapter III. Summary assessments
Chapter IV. Jurisdiction tables
Table A. Relationships providing for information exchange to the standard
Table B. Access to bank information
- Table B.1. Bank secrecy
- Table B.2. Access to bank information for EOI purposes
- Table B.3. Procedures to obtain bank information for EOI purposes
Table 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
Table 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 this report
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How to obtain this publication
Readers can access the publication by choosing from the following options:
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Subscribers and readers at subscribing institutions can access the online edition via
OECD iLibrary, our online library.
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Non-subscribers can purchase the PDF e-book and/or paper copy via the
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Government officials with accounts (
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Previous editions
Related Documents
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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
Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions
Tax Co-operation 2009: Towards a Level Playing Field - 2009 Assessment by the Global Forum on Transparency and Exchange of Information
Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation
Tax Co-operation: Towards a Level Playing Field - 2007 Assessment by the Global Forum on Taxation
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