The Global Forum on Transparency and Exchange of Information for Tax Purposes's  annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.

For each jurisdiction, the report sets out information on agreements that meet the international standard for information exchange in tax matters; 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
Chapter I. 2010: The year of implementation of the standards
-The Global Forum: a turning point
-Membership
-Peer reviews
-The standard for transparency and exchange of information for tax purposes
-Arrangements for the exchange of information
-Cross-roads
-Looking ahead
Chapter II. What’s in this report
Chapter III. Summary assessments
Chapter IV. Jurisdiction tables
-Table A. Relationships providing for information exchange to the standard
-Table B. Access to bank information
--Table B.1. Bank secrecy
--Table B.2. Access to bank information for EOI purposes
--Table B.3. Procedures to obtain bank information for EOI purposes
-Table 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
-Table 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. Jurisdictions covered by this report