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• catalog abstract "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.".
• catalog contributor b11755563.
• catalog contributor b11755564.
• catalog created "2000.".
• catalog date "2000".
• catalog date "2000.".
• catalog dateCopyrighted "2000.".
• catalog description "Chapter 1. Overview and Measures to Improve Access to Bank Information for Tax Purposes -- -A. Overview -- B. Measures to Improve Access to Bank Information for Tax Purposes -- Chapter II. Bank Secrecy - Traditional and New Dimensions -- -The Importance of Bank Secrecy -- The Effects of Bank Secrecy on Tax Administration and Law Enforcement -- Globalisation and Liberalisation of Financial Markets -- Electronic Commerce and Electronic Money -- Money Laundering and Tax Crimes -- Chapter III. Adverse Implications of Lack of Access to Bank Information for Tax Purposes -- -Adverse Domestic Implictaions -- Adverse International Implictions -- Chapter IV. Country Practices and Evolution: An Executive Summary -- -Legal Basis for Bank Secrecy -- Exceptions to Bank Secrecy -- Bank Account Information Requirements -- Means of Removing Funds from Accounts -- Access to Bank Information for Tax Administration Purposes -- Exchange of Information under Tax Treaties -- Other Instruments or Mechanisms for Exchanging Bank Information for Tax Purposes -- Information Reporting by Taxpayers -- Interest Income: Use of Withholding at Source to Tax Interest Payments -- Trends Concerning Access to Bank Information -- Proposals to Change Laws Relating to Bank Secrecy -- Conclusions to be Drawn from Current Practices -- Annex I. Foreign Assets and Liabilities -- Appendix I. Survey of Country Practices on Access to Bank Information for Tax Purposes -- General Information about Bank Secrecy -- The Obligation of Banks to Give Information in Matters other than Taxation -- Access to Bank Information for Tax Administrations -- Obligation for Resident Taxpayers to Declare their Bank Accounts Abroad -- Country Practice with Respect to Exchange of Bank Information with Treaty Partners -- Regarding Trends Concerning Access to Bank Information".
• catalog description "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.".
• catalog extent "116 p.".
• catalog hasFormat "Improving access to bank information for tax purposes.".
• catalog hasVersion "Améliorer l'accès aux renseignements bancaires à des fins fiscales".
• catalog identifier "9264176497".
• catalog isFormatOf "Improving access to bank information for tax purposes.".
• catalog isVersionOf "Améliorer l'accès aux renseignements bancaires à des fins fiscales fre".
• catalog issued "2000".
• catalog issued "2000.".
• catalog language "eng".
• catalog publisher "Paris : Organisation for Economic Co-operation and Development,".
• catalog relation "Améliorer l'accès aux renseignements bancaires à des fins fiscales".
• catalog relation "Improving access to bank information for tax purposes.".
• catalog subject "330 1".
• catalog subject "Banks and banking.".
• catalog subject "Confidential communications Banking.".
• catalog subject "Finance Banking".
• catalog subject "K1089 .I56 2000".
• catalog subject "Tax administration and procedure.".
• catalog tableOfContents "Chapter 1. Overview and Measures to Improve Access to Bank Information for Tax Purposes -- -A. Overview -- B. Measures to Improve Access to Bank Information for Tax Purposes -- Chapter II. Bank Secrecy - Traditional and New Dimensions -- -The Importance of Bank Secrecy -- The Effects of Bank Secrecy on Tax Administration and Law Enforcement -- Globalisation and Liberalisation of Financial Markets -- Electronic Commerce and Electronic Money -- Money Laundering and Tax Crimes -- Chapter III. Adverse Implications of Lack of Access to Bank Information for Tax Purposes -- -Adverse Domestic Implictaions -- Adverse International Implictions -- Chapter IV. Country Practices and Evolution: An Executive Summary -- -Legal Basis for Bank Secrecy -- Exceptions to Bank Secrecy -- Bank Account Information Requirements -- Means of Removing Funds from Accounts -- Access to Bank Information for Tax Administration Purposes -- Exchange of Information under Tax Treaties -- Other Instruments or Mechanisms for Exchanging Bank Information for Tax Purposes -- Information Reporting by Taxpayers -- Interest Income: Use of Withholding at Source to Tax Interest Payments -- Trends Concerning Access to Bank Information -- Proposals to Change Laws Relating to Bank Secrecy -- Conclusions to be Drawn from Current Practices -- Annex I. Foreign Assets and Liabilities -- Appendix I. Survey of Country Practices on Access to Bank Information for Tax Purposes -- General Information about Bank Secrecy -- The Obligation of Banks to Give Information in Matters other than Taxation -- Access to Bank Information for Tax Administrations -- Obligation for Resident Taxpayers to Declare their Bank Accounts Abroad -- Country Practice with Respect to Exchange of Bank Information with Treaty Partners -- Regarding Trends Concerning Access to Bank Information".
• catalog title "Improving access to bank information for tax purposes / Committee On Fiscal Affairs.".
• catalog type "text".