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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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Annex A

Glossary of key concepts

There are references in the tables and summary assessments to circumstances where countries are able to exchange or obtain information in relation to either criminal tax matters, civil tax matters or all tax matters. These terms refer to the matter to which the request for information relates. The term “criminal tax matters” means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting jurisdiction. In this context the term “criminal laws” means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes. A civil tax matter is any matter related to the administration and enforcement of a jurisdiction’s tax laws that is not a criminal tax matter.

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