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Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Econo...

Improving Access to Bank Information for Tax Purposes [...

Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Econo...

https://devfeature-collection.sl.nsw.gov.au/record/74VK3laW7ZRZ

Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Economic Co-operation and Development

About this item

Full title

Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2000.

Alternative title

BOOK

Date

2000.

Record Identifier

74VK3laW7ZRZ

MMS ID

991023942576302626

Language

English

Formats

Physical Description

Physical content

1 online resource (119 p.)

Content type

text

Media type

computer

Carrier type

online resource

Contents

CONTENTS; Chapter I Overview and Measures to Improve Accessto Bank Information for Tax Purposes; A. Overview; B. Measures to improve access to bank information for tax purposes; Chapter II Bank Secrecy - Traditional and New Dimensions; The importance of bank secrecy; The effects of bank secrecy on t...

Adverse International ImplicationsChapter IV Country Practices and Evolution: An Executive Summary; Legal basis for bank secrecy; Exceptions to bank secrecy; Bank account information requirements; Means of removing funds from accounts; Access to bank information for tax administration purposes; Exch...

Proposals to change laws relating to bank secrecyConclusions to be drawn from current practices; Annex I Foreign Assets and Liabilities; Appendix I Survey of Country Practices on Accessto Bank Information for Tax Purposes; General Information about Bank Secrecy; The Obligation of Banks to Give Infor...

Publication information

Publisher

Paris : OECD Publishing, 2000.

Date Published

2000.

More information

Scope and Contents

Summary

This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.

Alternative Titles

Full title

Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Economic Co-operation and Development

Variant title

BOOK

Authors, Artists and Contributors
Notes

General note

Taxation

Description based upon print version of record.

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK3laW7ZRZ

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK3laW7ZRZ

Other Identifiers

ISBN

92-64-18126-1

1-280-00595-5

DDC

336.2

MMS ID

991023942576302626

How to access this item