The Organization for Economic Cooperation and Development yesterday released its fourth annual assessment of tax transparency and information exchange in 87 countries, Tax Co-operation 2009: Towards a Level Playing Field, by the Global Forum on Transparency and Exchange of Information:

The Global Forum on Transparency and Exchange of Information conducts an annual review of transparency and exchange of information in more than 80 countries. This fourth annual assessment includes information on Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered by the report. It also features new summary assessments for each country, providing a snapshot of their legal and administrative framework. 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.
• Availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.