Tax co-operation towards a level playing field :2007 assessment
In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies. This update report highlights changes made over the last year in the domestic laws and regulations of th...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
OECD
2007.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705274606719 |
Tabla de Contenidos:
- CONTENTS; I. Introduction; II. Update on Progress; A. Exchanging Information; 1. Existence of Mechanisms for Exchangeof Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; B. Access to Bank Information; 1. Bank Secrecy Rules; 2. Access to Bank Information for Tax Purposes; 3. Specificity Required and Powers to Obtain and CompelInformation in the Case of Refusal to Cooperate; C. Access to Ownership, Identity and Accounting Information; 1. Information Gathering Powers; 2. Specific Secrecy Provisions; 3. Bearer Securities
- D. Availability of Ownership, Identity and AccountingInformation1. Ownership Information; 2. Accounting Information; III. Outcomes of Review; Annex I: Countries Covered by Factual Assessment andIncluded in the Tables; Annex II: Progress Towards a Level Playing Field:Outcomes of the OECD Global Forum on TaxationMelbourne, 15-16 November 2005; Annex III: Country Tables; A. Exchanging Information; Table A.1. Number of Double Taxation Conventions andTax Information Exchange Agreements; Table A.2 Summary of Domestic Laws That Permit InformationExchange in Tax Matters
- Table A.3 DTCs and TIEAs Providing for Information Exchangeupon RequestTable A4 Summary of Mechanisms That Permit InformationExchange in Tax Matters; Table A.5 Application of Dual Criminality Principle; B. Access to Bank Information; Table B.1 Bank Secrecy; Table B.2 Access to Bank Information for Exchange ofInformation Purposes; Table B.3 Procedures to obtain bank information for exchange ofinformation purposes; 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 SecuritiesD. 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
