Tax Convention CONV

NARA's description

CUI Registry · Tax Convention

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.

Markings

Category marking

CONV

Banner marking

CUI

Alternative banner, Basic

CUI//CONV

A banner reads CUI for Basic categories and CUI//SP-CONV for Specified ones, followed by any limited dissemination control such as NOFORN. How the marking rule works, verbatim from 32 CFR 2002.20.

Authorities

The law, regulation or Government-wide policy that makes this information CUI, and whether it does so as a Basic or a Specified authority.

Source: https://www.archives.gov/cui/registry/category-detail/tax-convention.