Tax Co-operation 2009

Towards a Level Playing Field

image of Tax Co-operation 2009

This fourth annual assessment of transparency and tax information policies carried out by the OECD Global Forum on Transparency and Exchange of Information brings to 87 the number of countries covered by the report.  Four new countries are covered in this edition: Estonia, India, Israel, and Slovenia. This edition also features for each country new summary assessments providing a snapshot of their legal and administrative framework. The report sets out on 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.

English Also available in: French

Progress Made in Implementing the Standards

The achievements of the Global Forum in its first decade of work centred around the development of the standards of transparency and exchange of information for tax purposes and engaging as many countries as possible in the Global Forum process. Over the past 18 months, the progress consists of endorsements of the standards by major financial centres and concrete steps by those financial centres to implement the standards. High standards of transparency and exchange of information are firmly entrenched as fundamental aspects of today’s global financial community.

English Also available in: French

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