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    Tax Co-operation 2010: TOWARDS A LEVEL PLAYING FIELD

    Posted By: exLib
    Tax Co-operation 2010: TOWARDS A LEVEL PLAYING FIELD

    Tax Co-operation 2010: TOWARDS A LEVEL PLAYING FIELD
    Assessment by the Global Forum on Transparency and Exchange of Information for Tax Purposes
    OECD | 18 Oct 2010 | ISBN: 9264086579 | 302 pages | PDF | 3 MB

    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

    with TOC BookMarkLinks