Publisher's Synopsis
The Global Forum on Transparency and Exchange of Information, which includes both OECD and non-OECD economies, conducts an annual review of transparency and tax information exchange policies in more than 80 economies. This fourth annual assessment includes information on four new countries - Estonia, India, Israel and Slovenia - bringing to 87 the number of countries covered by the report. It also features new summary assessments for each country, providing a snapshot of their legal and administrative framework. The report sets out in a series of tables, on a country by country basis, information on: - Laws and agreements permitting the exchange of information for tax purposes. - Access to bank information for tax purposes. - Access to ownership identity and accounting information. - Availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.
