Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Econo...
Improving Access to Bank Information for Tax Purposes [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2000.
Alternative title
Date
2000.
Record Identifier
MMS ID
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.
Subjects
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
Author / Creator
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