Jurisdiction tables

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.