Tax Co-Operation 2008 : Towards a Level Playing Field: Assessment by the Global Forum on Taxation

The OECD Global Forum on Taxation's annual assessment of transparency and tax information exchange policies in more than 80 economies. This report is the second edition of that assessment. It highlights changes made over the last year in the domestic laws and regulations of the economies covered by the 2007 Assessment. In addition to the countries reported on in 2007, it includes information on Chile, bringing to 83 the number of countries covered by the report. 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; and availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.