Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales › Tax Co-operation 2010: Towards a Level Playing Field: Assessment by the Global Forum on Transparency and Exchange of Information
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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.
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:
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.
Chapter I. 2010: The year of implementation of the standards
Chapter II. What’s in this report
Chapter III. Summary assessments
Table A. Relationships providing for information exchange to the standard
Table C. Access to ownership, identity and accounting information
Table D. Availability of ownership, identity and accounting information
Annex A: Glossary of key concepts
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