Controlled Unclassified Information (CUI)

CUI Registry: Tax-Convention


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.
Marking: CONV




  • Whether CUI is Basic or Specified is determined by the applicable Safeguarding and/or Dissemination Authority for that CUI.
  • Each "Safeguarding and/or Dissemination Authority" citation links to the statute, regulation or government-wide policy authorizing the control of that information as CUI.
  • Each "Sanctions" authority links to the statute, regulation or government-wide policy that includes penalties for CUI misuse of CUI for the associated "Safeguarding and/or Dissemination Authority" on the same line.


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



Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations, and the CUI Registry maintenance schedule.