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Tax Co‐operation 2008: Towards a Level Playing Field: Assessment by the Global Forum on Taxation (Complete Edition ‐ ISBN 9264039198)

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The OECD Global Forum on Taxation's annual assessment of transparency and tax information exchange policies in more than 80 economies. This report is the second edition of that assessment. It highlights changes made over the last year in the domestic laws and regulations of the economies covered by the 2007 Assessment. In addition to the countries reported on in 2007, it includes information on Chile, bringing to 83 the number of countries covered by the report. 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; and availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.





I. Introduction

II. Update on Progress


‐A. Exchanging Information

‐B. Access to Bank Information

‐C. Access to Ownership, Identity, and Accounting Information

‐D. Availability of Ownership. Identity, and Acconting Information

‐E. The Global Forum Assessment Now Includes Chile

III. Country Tables

‐A. Exchanging Information

‐‐Table A.1. Number of Double Taxation Conventions and Tax Information Excahnge 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

‐‐Tabel A.5. Application of Dual Criminality Principle

‐B. Access to Bank Information

‐‐Table B.1. Bank Secrecy

‐‐Table B.2. Access ot 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 Inforamtion ‐ 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: Countries Covered by Report
No References
No Citations
No Supplementary Data
No Article Media
No Metrics

Document Type: Review Article

Publication date: August 1, 2008

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