Résumé

This fourth annual assessment of transparency and tax information policies carried out by the OECD Global Forum on Transparency and Exchange of Information brings to 87 the number of countries covered by the report. Four new countries are covered in this edition: Estonia, India, Israel, and Slovenia. This edition also features for each country new summary assessments providing a snapshot of their legal and administrative framework. The report sets out on 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.

Caractéristiques

Editeur : OCDE / OECD

Auteur(s) : Collective

Publication : 31 août 2009

Edition : 1ère édition

Intérieur : Noir & blanc

Support(s) : eBook [PDF + ePub + Mobipocket]

Contenu(s) : PDF, ePub, Mobipocket

Protection(s) : Marquage social (PDF), Marquage social (ePub), Marquage social (Mobipocket)

Taille(s) : 1,1 ko (PDF), 120 ko (ePub), 330 ko (Mobipocket)

Langue(s) : Anglais

Code(s) CLIL : 3177

EAN13 eBook [PDF + ePub + Mobipocket] : 9789264047921

EAN13 (papier) : 9789264040632

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