عنوان

Tax co-operation :

1280606959

9264024077

9264024085

9781280606953

9789264024076

9789264024083

9264024077

b701720

Tax co-operation :

[Book]

towards a level playing field.

Paris :

Organisation for Economic Co-operation and Development,

©2006.

1 online resource (248 pages)

"2006 assessment by the Global Forum on Taxation"--Cover.

"This report has been prepared by the OECD's Global Forum on Taxation"--Page 3.

Includes bibliographical references.

I. Introduction; II. Principles Of Transparency And Effective Information Exchange; A. Exchanging Information; 1. Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; 4. Safeguards and Limitations; 5. Confidentiality Requirements; B. Access to Bank Information; C. Access to Ownership, Identity and Accounting Information; D. Availability of Ownership, Identity and Accounting Information; 1. Ownership and Identity Information; 2. Accounting Information; III. Factual Assessment.

A. Exchanging Information1 Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; 4. Safeguards and Limitations; 5. Confidentiality Requirements; B. Access to Bank Information; 1. Bank Secrecy Rules; 2. Access to Bank Information for Tax Purposes; 3. Specificity Required; 4. Powers to Obtain and Compel Information in the Case of Refusal to Co-operate; C. Access to Ownership, Identity and Accounting Information; 1. Information Gathering Powers; 2. Specific Secrecy Provisions; 3. Bearer Securities.

Annex I: Progress Towards a Level Playing Field: Outcomes of the OECD GlobalForum on Taxation, Melbourne, 15-16 November 2005Annex II: Countries Covered by Factual Assessment; Annex III: Final JAHGA Paper; Annex IV: Country Tables; A. Exchanging Information; Table A.1 Number of Double Taxation Conventions andTax 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.

D. Availability of Ownership, Identity and Accounting Information1. Ownership Information; 1.1 Companies; 1.2 Trusts; 1.3 Partnerships; 1.4 Foundations; 1.5 Other Relevant Organisational Structures; 2. Accounting Information; 2.1 Companies; 2.2 Trusts; 2.3 Partnerships; 2.4 Foundations; 2.5 Other Relevant Organisational Structures; IV. Summary; A. Exchanging Information; B. Access to Bank Information; C. Access to Ownership, Identity and Accounting Information; D. Availability of Ownership, Identity and Accounting Information.

Table A.5 Application of Dual Criminality PrincipleB. 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.

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The Global Forum on Taxation, which consists of OECD and non-OECD economies, seeks to improve transparency and to establish effective exchange of information so that countries can ensure compliance with their national tax laws. The Global Forum is working towards a level playing field in these areas so that activities do not simply migrate from countries that engage in effective exchange of information to those that do not. In working towards a level playing field, the Global Forum seeks to ensure the implementation of high standards of transparency and information exchange in a way that is fair, equitable and permits fair competition between all countries, large and small, OECD and non-OECD. This Report describes the key principles that guide the Global Forum's work and sets out the current status of the legal and administrative frameworks for transparency and exchange of information in over 80 economies.--Publisher's description.

Tax co-operation.

9789264024076

Coopération fiscale :

Tax cooperation

Towards a level playing field

vers des règles du jeu équitables

Taxation-- Law and legislation, Congresses.

Belastingen.

Internationalisatie.

LAW-- Taxation.

Taxation-- Law and legislation.

KC

LAW-- 086000

Organisation for Economic Co-operation and Development.

20201207172354.0

pn

[Book]

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