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	Tax Co-operation 2006 Towards a Level Playing Field
	OECD. Published by : OECD Publishing

	Version: Print (Paperback) + Free PDF
	Price: €60 \| $75 \| £41 \| ¥8300 \|
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Availability: Available (Print on Demand) Publication date: 14 Jun 2006 Language: English Pages: 248 ISBN: 9789264024076 OECD Code: 232006071P1

Other Versions & Languages | Table of contents

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.

Other languages: French (Available)

Superseded by: Tax Co-operation 2009 - Towards a Level Playing Field (Available)

Other Versions: E-book - PDF Format

Further reading:
Tax Co-operation 2007 - Towards a Level Playing Field: Assessment by the Global Forum on Taxation (Low stock)

Table of contents:

I. Introduction
II. Principles of Transparency and Effective Information Exchange
-A. Exchanging Information
-B. Access to Bank Information
-C. Access to Ownership, Identity, and Accounting Information
-D. Availability of Ownership, Identity, and Accounting Information
III. Factual Assessment
-A. Exchanging Information
-B. Access to Bank Information
-C. Access to Ownership, Identity, and Accounting Information
-D. Availability of Ownership, Identity, and Accounting Information
IV. Summary
-A. Exchanging Information
-B. Access to Bank Information
-C. Access to Onwership, Identity, and Accounting Information
-D. Availability of Ownership, Identity, and Accounting Information
Annex I. Progress towards a Level Playing Field: Outcome4s of the OECD Global Forum on Taxation, Melbourne, 15-16 November 2005
Annex II. Countries Covered by Factual Assessment
Annex III. Final Joint Ad Hoc Group on Accounts (JAHGA) Paper
Annex IV. Country Tables providing information for OECD countries and 50 non-OECD countries on double taxation conventions and information exchange agreements, bank secrecy and procedures to obtain bank information, and access to and availability of ownership, identity, and accounting information.

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