Tax Co-operation 2007 : Towards a Level Playing Field: Assessment by the Global Forum on Taxation.

In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies. This update report highlights changes made over the last year in the domestic laws and regulations of the 82 economies The report sets out in a series of tables - on a country by country basis - information on laws and agreements permitting exchange of information for tax purposes; access to bank information for tax purposes; access to ownership, identity and accounting information; and availability o This report provides comparative data on the laws and practices of 82 countries with respect to transparency and exchange of information in taxation matters, as of 1 January 2007. It deals with: exchange of information; access to bank information; access to ownership, identity and accounting information; availability of ownership, identity and accounting information