tax convention information

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 6105 — for purposes of this section (2 versions over time)

The term “tax convention information” means any—

(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,

(B) application for relief under a tax convention,

(C) background information related to such agreement or application,

(D) document implementing such agreement, and

(E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.