Page:United States Statutes at Large Volume 114 Part 5.djvu/673

 PUBLIC LAW 106-554—APPENDIX G 114 STAT. 2763A-633 information) is amended by striking "and" at the end of subparagraph (B), by inserting "and" at the end of subparagraph (C), and by inserting after subparagraph (C) the following new subparagraph: "(D) any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement,". (b) AGREEMENTS WITH FOREIGN GOVERNMENTS.— (1) IN GENERAL.— Subchapter B of chapter 61 (relating to miscellaneous provisions) is amended by inserting after section 6104 the following new section: "SEC. 6105. CONFroENTIALITY OF INFORMATION ARISING UNDER TREATY OBLIGATIONS. "(a) IN GENERAL.— Tax convention information shall not be disclosed. "(b) EXCEPTIONS.—Subsection (a) shall not apply— "(1) to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention, "(2) to any generally applicable procedural rules regarding applications for relief under a tax convention, or "(3) in any case not described in paragraphs (1) or (2), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration. "(c) DEFINITIONS. —For purposes of this section— "(1) TAX CONVENTION INFORMATION.—The term 'tax convention information' means 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 background information related to such agreement or application, "(D) document implementing such agreement, and "(E) any other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. "(2) TAX CONVENTION. —The term 'tax convention' means— "(A) any income tax or gift and estate tax convention, or "(B) any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters. 79-194O-00 -22:QL3Part5

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