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Tax Co-operation 2010

Towards a Level Playing Field

image of Tax Co-operation 2010

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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2010: The year of implementation of the standards

In 2010, the new Global Forum commenced in-depth peer reviews of its members and other relevant jurisdictions. The start of these two-phase reviews marks a key moment in the Global Forum’s history and in the world of transparency and information exchange for tax purposes. After ten years in which momentum for real change has been steadily building, the Global Forum’s peer-based review program will provide for the first time a detailed analysis of each jurisdiction’s laws and information exchange practices based on in-depth scrutiny by all the Global Forum’s members.

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