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:
978-92-64-03902-5
Publication Date:
12 October 2007
Pages: 217
Number of tables: 20
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Tax Co-operation: Towards a Level Playing Field
2007 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.
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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. 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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