Tax Co-operation 2009: Towards a Level Playing Field

An annual review of transparency and exchange of information is conducted by the Global Forum. The number of countries covered by the report has gone up to 87. A snapshot of their legal and administrative framework is provided by the new summary assessments. The report contains information on a country by country basis.

• 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.

There is a table of contents. :

The introduction is called I.

I. There has been progress in implementing the standards.

I. Summary assessments.

I. IV. There are country tables.

Changing 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

Bank information can be accessed.

• 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

There is 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

Ownership, identity and accounting information are available.

• 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

The Glossary of Key Concepts is in Annex A.

The countries covered by the report are listed in Annex B.

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