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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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Foreword

This report has been prepared by the Global Forum on Transparency and Exchange of Information for Tax Purposes, which includes both OECD and non-OECD jurisdictions. In 2006, the Global Forum published a review of 82 jurisdictions’ legal and administrative frameworks in the areas of transparency and exchange of information for tax purposes, entitled Tax Co-operation: Towards a Level Playing Field – 2006 Assessment by the Global Forum on Taxation. This report is the fifth annual assessment, and now covers 93 jurisdictions.

English

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