Page 376 - International Taxation IRS Training Guides

Key Provisions of Tax Treaties:

Administration (Cont’d)

EOI – US
Model Treaty (2006), Article 26

may exchange information foreseeably relevant for
 Treaty Partners
the treaty or of domestic laws
carrying out provisions of

information exchanged must be in accordance
 Use and disclosure of
with the provisions
of the specific treaty. Unless otherwise provided
the terms of the treaty:
under

only be used for tax administration and tax enforcement
• May
purposes, and

information obtained
• Subject to same disclosure restrictions as
domestic laws
under our

may be sent to
 US initiated requests
#LBI.Intl.Exchange.of.Information@irs.gov#

line marked with # is for OFFICIAL USE ONLY
Any

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