### Question
How does Procedure and Administration define tax convention information?


### Answer
Under *26 U.S.C. § 6105*, **tax convention information** is defined as:

> 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](#6105_1_target) background information related to such agreement or application,


(D) document implementing such agreement, and


(E) any [1](#6105_1_target) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention

#### Citation:
  - *26 U.S.C. § 6105*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

