Tax co-operation : towards a level playing field : 2008 assessment by the Global Forum on Taxation

Tax co-operation towards a level playing field : 2008 assessment by the Global Forum on Taxation

The OECD Global Forum on Taxation's annual assessment of transparency and tax information exchange policies in more than 80 economies. This report is the second edition of that assessment. It highlights changes made over the last year in the domestic laws and regulations of the economies covere...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development Staff (corporate author)
Autores Corporativos: Organisation for Economic Co-operation and Development Staff Corporate Author (corporate author), Global Forum on Taxation (-), Organisation for Economic Co-operation and Development
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD c2008.
Materias:
Government information.
Taxation > International cooperation.
Taxation > Law and legislation.
Taxation.
Transparency in government.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705779906719
Tabla de Contenidos:
  • CONTENTS; Executive Summary; I. Introduction; II. Update on Progress; A. Exchanging Information; 1. Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality; 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 Compel Information inthe 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 Accounting Information1. Ownership Information; 2. Accounting Information; E. The Global Forum Assessment Now Includes Chile; III. Country Tables; A. Exchanging Information; Table A.1 Number of Double Taxation Conventions and Tax InformationExchange Agreements; Table A.2 Summary of Domestic Laws That Permit Information Exchange in Tax Matters; Table A.3 DTCs and TIEAs Providing for Information Exchange upon Request; Table A.4 Summary of Mechanisms That Permit Information Exchange in Tax Matters; Table A.5 Application of Dual Criminality Principle
  • B. Access to Bank InformationTable B.1 Bank Secrecy; Table B.2 Access to Bank Information for Exchange of Information Purposes; Table B.3 Procedures to Obtain Bank Information for Exchange of Information 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 Securities; 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-PartnershipsTable 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: Countries Covered by Report

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