Improving Access to Bank Information for Tax Purposes |
This report was prepared by the Committee on Fiscal Affairs to
consider ways to improve international co-operation with respect to the
exchange of information in the possession of banks and other financial
institutions for tax purposes. The main aims of the Report are to:
The Report addresses issues such as bank secrecy and the adverse implications of lack of access to bank information, as well as an Executive Summary with conclusions drawn from current practices. Includes Canada in a survey of country practices on access to bank information for tax purposes. Aussi disponible en français.Published by the Organization for Economic Co-operation and Development, 2000. 232000031P $105.60 |
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