Tax Co-operation 2010: TOWARDS A LEVEL PLAYING FIELD

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
• Availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.

Table of contents
Executive summary
Chapter I. 2010: The year of implementation of the standards
The Global Forum: a turning point
Membership
Peer reviews
The standard for transparency and exchange of information for tax purposes
Arrangements for the exchange of information
Cross-roads.
Looking ahead
Chapter II. What’s in this report
Chapter III. Summary assessments
Chapter IV. Jurisdiction tables
Table A. Relationships providing for information exchange to the standard
Table B. Access to bank information
Table B.1. Bank secrecy
Table B.2. Access to bank information for EOI purposes
Table B.3. Procedures to obtain bank information for EOI purposes
Table C. Access to ownership, identity and accounting information
Table C.1. Information gathering powers
Table C.2. Statutory confidentiality or secrecy provisions
Table C.3. Bearer securities
Table D. Availability of ownership, identity and accounting information
Table D.1. Ownership information: companies
Table D.2. Trusts laws
Table D.3. Identity information: Trusts
Table D.4. Identity information: Partnerships
Table D.5. Identity information: Foundations
Table D.6. Accounting information: Companies
Table D.7. Accounting information: Trusts
Table D.8. Accounting information: Partnerships
Table D.9. Accounting information: Foundations
Annex A. Glossary of key concepts
Annex B. Jurisdictions covered by this report