The Global Forum on Transparency and Exchange of Information, which includes both OECD and non-OECD economies, conducts an annual review of transparency and tax information exchange policies in more than 80 economies. This fourth annual assessment includes information on four new countries 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.