A return may be disclosed to a competent authority of a government.Logical formLearned from2 sentences. Approval can be by a competent authority.Logical formLearned from2 sentences. A procedure can be competent.Logical formLearned from2 sentences. A consideration can be competent.Logical formLearned from2 sentences. Application may be made to a competent authority of a state.Logical formLearned from2 sentences. A competent authority may give authorization.Logical formLearned from2 sentences. A paragraph may require a competent authority.Logical formLearned from2 sentences. A competent authority can be aware of application.Logical formLearned from2 sentences. Agreement can be with a competent authority of a state.Logical formLearned from2 sentences. A male may present a case to a competent authority of a state of residence.Logical formLearned from2 sentences. A taxpayer may refrain from obtaining determination.Logical formLearned from2 sentences. A competent authority of a state may consider a plan.Logical formLearned from2 sentences. A competent authority may pertain-to a (source state).Logical formLearned from2 sentences. A competent authority can be under paragraph of an article.Logical formLearned from2 sentences. A competent authority may receive notification of a case.Logical formLearned from2 sentences.