ETUDES FISCALES INTERNATIONALES

Les tribunes EFI sur l'OCDE

OCDE:RAPPORT SUR LA FRAUDE FISCALE A JOUR AU 12.10.09 cliquer

Since 2006, the Global Forum has published annual assessments of the legal and administrative framework for transparency and exchange of information in over 80 countries.

The last update was published in September 2009 as

Tax Co-operation 2009: Towards a Level Playing Field -

2009 Assessment by the Global Forum on Transparency and Exchange of Information

The Sub-Group on Level Playing Field Issues agreed that the 2009 assessment should highlight more clearly the distinction between those jurisdictions that are making progress and those that are not, by providing a simple, factual summary of the legal and administrative framework for transparency and exchange of information in place in a given country.

 This approach will make it easier to identify what strengths and weaknesses a jurisdiction has regarding its ability to exchange information for tax purposes. Furthermore, it was agreed that positive recognition would be provided for jurisdictions having concluded at this point in time at least 12 agreements that meet the internationally agreed standard with OECD countries.