CUI Category: Tax Convention
Banner Marking: CUI
|Category 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. Tax convention information originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.|
|Alternative Banner Marking for Basic Authorities:||CUI//CONV|
|Banner Format and Marking Notes:||
CUI//Category Marking//Limited Dissemination Control
Notes for Safeguarding, Dissemination and Sanction Authorities:
- 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.
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.