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

Summary Assessments

The information in the summary assessments is based on the country tables in Part IV,

which are current as of 1 January 2009. However, given the importance placed on the

number of agreements for the exchange of information that countries have signed and the

rapid pace of change in this area it was considered preferable that the summary

assessments reflect the most up to date developments in this regard. Consequently, the

information on signed agreements is current as of 31 July 2009.

English Also available in: French

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