§ 6105. Confidentiality of information arising under treaty obligations

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(a)In general Tax convention information shall not be disclosed.

(b)Exceptions Subsection

(a)shall not apply—

(1)to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention,

(2)to any generally applicable procedural rules regarding applications for relief under a tax convention,

(3)to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or

(7)of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or

(4)in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration.

(c)Definitions For purposes of this section—

(1)Tax convention information 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.

(2)Tax convention The term “tax convention” means—

(A)any income tax or gift and estate tax convention, or

(B)any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.

(d)Cross references For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.

(Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633; amended Pub. L. 107–134, title II, § 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV, § 417(18), Mar. 9, 2002, 116 Stat. 56.)

Connections10 cite this · traces to 1

Cited by 10 sections · top 6

IRM

U.S. Code

§ 6110
Public inspection of written determinations

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 1 document

U.S. Code

Confidentiality and disclosure of returns and return information
§ 6103

17 references not yet in our index

Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)]
114 Stat. 2763
Pub. L. 107–134, title II, § 201(c)(9)
115 Stat. 2444
Pub. L. 107–147, title IV, § 417(18)
116 Stat. 56
act Aug. 16, 1954, ch. 736
68A Stat. 755
Pub. L. 94–455, title XIX, § 1906(a)(7)
90 Stat. 1824
Pub. L. 107–134, § 201(c)(9)(A)
Pub. L. 107–134, § 201(c)(9)(D)
Pub. L. 107–134, § 201(c)(9)(B)
Pub. L. 107–134, § 201(c)(9)(C)
Pub. L. 107–147
Pub. L. 107–134
section 201(d) of Pub. L. 107–134

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cites case law

§ 6105

Confidentiality of information arising under treaty obligations

Fed. Reg.×6

IRM×2

Stat.×1

U.S.C.×1

U.S.C.§ 6103

Pub. L.Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)]

Stat.114 Stat. 2763

Pub. L.Pub. L. 107–134, title II, § 201(c)(9)

Stat.115 Stat. 2444

Pub. L.Pub. L. 107–147, title IV, § 417(18)

Cites 18 · showing 6Cited by 10 across 4 sources