### Question
What is the definition of tax convention information?


### Answer
The definition of **tax convention information** is as follows in *26 U.S.C. § 6105*:

> 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

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

