Tax Co-operation 2010
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Tax Co-operation 2010

Towards a Level Playing Field

The Global Forum on Transparency and Exchange of Information for Tax Purposes's  annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.

For each jurisdiction, the report sets out information on agreements that meet the international standard for information exchange in tax matters; 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.

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Author(s):
OECD

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This section provides detailed information on the framework for transparency and exchange of information in each jurisdiction and is in the same format that has appeared in previous reports, with the exception of Table A. This information is divided into four broad categories as with the summary assessments. The first table, "A" table, provides information on the ability of jurisdictions to exchange information, either through international agreements such as double tax conventions and tax information exchange agreements. The second set of tables, "B" tables, provides information on the ability of tax authorities to access bank information. These tables describe whether bank secrecy is reinforced by statute, for what purposes bank information can be obtained and what procedures must be followed in order to do so. The last two sets of tables ("C" and "D" tables) provide information on the access to and availability of ownership, identity and accounting information for companies, partnerships, trusts and foundations. These tables include information on jurisdictions’ informationgathering powers, the existence of bearer securities and requirements to maintain legal or beneficial ownership information. The information in the jurisdiction tables is current as of 30 June 2010.
 
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