Livre numérique Tax Co-operation 2010

Tax Co-operation 2010 — Ebook

Towards a Level Playing Field

Auteur : Collective
Publication : 18/10/2010
Langue : English
Pages : 297
Éditeur : OECD
ISBN : 9789264086579
Catégories : Entreprise et économie / Fiscalité / Général

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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