This fourth annual assessment of transparency and tax information policies carried out by the OECD Global Forum on Transparency and Exchange of Information brings to 87 the number of countries covered by the report. Four new countries are covered in this edition: Estonia, India, Israel, and Slovenia. This edition also features for each country new summary assessments providing a snapshot of their legal and administrative framework. The report sets out on a series of tables, on a country-by-country basis, information on: laws and agreements permitting the exchange of information for tax purposes; 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.
Executive Summary -I. Introduction -II. Progress Made in Implementing the Standards -III. Summary Assessments -IV. Country Tables A. Exchanging Information -Table A.1. Number of double taxation conventions and tax information exchange 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 Information -Table 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 - 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: Countries Covered by Report