Competent authority arrangements

A Competent Authority Arrangement is a bilateral agreement between the United States and the treaty partner to clarify or interpret treaty provisions. Competent Authority Arrangements also exist between the United States Internal Revenue Service and each United States Territory and Commonwealth tax agency to address issues of interest to the respective jurisdictions (at the end of this page).

The Competent Authority Arrangements for purposes of Country-by-Country exchange can be found separately on the Jurisdiction Status Table page.

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