Controlled Unclassified Information (CUI)

CUI Registry

Authorities and Sanctions

Category-Subcategory: Tax-Convention
Category Description:

Related to a compulsory contribution to government revenue involving information regarding returns or taxpayers.

Subcategory Description: Related to 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.

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Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations.

Safeguarding and/or Dissemination Authority Sanctions
26 USC 6105(a)

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