Tax co-operation [electronic resource] : towards a level playing field : 2008 assessment by the Glob...
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Tax co-operation [electronic resource] : towards a level playing field : 2008 assessment by the Glob...
Tax co-operation [electronic resource] : towards a level playing field : 2008 assessment by the Global Forum on Taxation.
About this item
Full title
Publisher
Paris : OECD, c2008.
Alternative title
BOOK
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (218 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
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 Informa...
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 Agreeme...
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 Gat...
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
Publication information
Publisher
Paris : OECD, c2008.
Date Published
c2008.
Subjects
More information
Scope and Contents
Summary
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 covered by the 2007 Assessment. In addition to the countries...
Alternative Titles
Full title
Tax co-operation [electronic resource] : towards a level playing field : 2008 assessment by the Global Forum on Taxation.
Variant title
BOOK
Authors, Artists and Contributors
Notes
General note
"This report has been prepared by the OECD's Global Forum on Taxation"--Foreword.
Language note
English
Issued As
Tax Co-operation (CKB)2590000000002772 2077-5547
Contextual Information
Date Copyright
c2008.
Identifiers
Primary Identifiers
Record Identifier
74VK35wvg3MM
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35wvg3MM
Other Identifiers
ISBN
92-64-03926-0
1-281-78482-6
DDC
336.2
MMS ID
991023946647702626
