Improving Access to Bank Information for Tax Purposes

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Author(s):
OECD
11 Apr 2000
Pages:
120
ISBN:
9789264181267 (PDF) ;9789264176492(print)
http://dx.doi.org/10.1787/9789264181267-en

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This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.

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Table of Contents

Chapter 1. Overview and Measures to Improve Access to Bank Information for Tax Purposes
-A. Overview
-B. Measures to Improve Access to Bank Information for Tax Purposes
Chapter II. Bank Secrecy - Traditional and New Dimensions
-The Importance of Bank Secrecy
-The Effects of Bank Secrecy on Tax Administration and Law Enforcement
-Globalisation and Liberalisation of Financial Markets
-Electronic Commerce and Electronic Money
-Money Laundering and Tax Crimes
Chapter III. Adverse Implications of Lack of Access to Bank Information for Tax Purposes
-Adverse Domestic Implictaions
-Adverse International Implictions
Chapter IV. Country Practices and Evolution: An Executive Summary
-Legal Basis for Bank Secrecy
-Exceptions to Bank Secrecy
-Bank Account Information Requirements
-Means of Removing Funds from Accounts
-Access to Bank Information for Tax Administration Purposes
-Exchange of Information under Tax Treaties
-Other Instruments or Mechanisms for Exchanging Bank Information for Tax Purposes
-Information Reporting by Taxpayers
-Interest Income: Use of Withholding at Source to Tax Interest Payments
-Trends Concerning Access to Bank Information
-Proposals to Change Laws Relating to Bank Secrecy
-Conclusions to be Drawn from Current Practices
Annex I. Foreign Assets and Liabilities
Appendix I. Survey of Country Practices on Access to Bank Information for Tax Purposes
-General Information about Bank Secrecy
-The Obligation of Banks to Give Information in Matters other than Taxation
-Access to Bank Information for Tax Administrations
-Obligation for Resident Taxpayers to Declare their Bank Accounts Abroad
-Country Practice with Respect to Exchange of Bank Information with Treaty Partners
-Regarding Trends Concerning Access to Bank Information

 
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