Annex 2103.6: Competent Authorities

    For purposes of this Chapter:

    Competent authority means

  • In the case of Canada, the Assistant Deputy Minister for Tax Policy, Department of Finance;
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  • In the case of Mexico, the Deputy Minister of Revenue of the Ministry of Finance and Public Credit ("Secretaría de Hacienda y Crédito Público");
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  • In the case of the United States, the Assistant Secretary of the Treasury (Tax Policy), Department of the Treasury.