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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 

 

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