Tax Co-operation 2009
Towards a Level Playing Field

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.
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Summary Assessments
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.
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