tax convention information
Defined in 1 place of the United States Code.
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) any 1 background information related to such agreement or application,
(D) document implementing such agreement, and
(E) any 1 other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.
Source
- 2000–200226 U.S.C. § 6105Internal Revenue Code · Confidentiality of information arising under treaty obligations · for purposes of this section
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.
Source
- 2002–present26 U.S.C. § 6105Internal Revenue Code · Confidentiality of information arising under treaty obligations · for purposes of this section