FAR 52.229-9 - Taxes - Cost-Reimbursement Contracts with Foreign Governments

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Prescribed in 29.402-2(b)
Effective Date:	1 March 1990
Clause or Provision:	Clause
Provision or Clause Number:	52.229-9 - Taxes - Cost-Reimbursement Contracts with Foreign Governments
Principle Type And/Or Purpose of Contract:
Required:
Applicable:	Cost Reimbursement Research and Development; Cost Reimbursement Supply; Cost Reimbursement Service; Cost Reimbursement Construction; Leasing of Motor Vehicles; Communication Services; Dismantling, Demolition, or Removal of Improvements; Architect-Engineering; Facilities; Indefinite Delivery; Transportation;
Optional:	Fixed Price Service; Fixed Price Construction; Time and Materials/Labor Hour; Simplified Acquisition Procedures; Utility Services;
Subject:
ProcurementType:
Contract Threshold:
Prescription Overview:
Clause Overview:	(a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ______ [insert name of the foreign government], or from which any subcontractor under this contract is exempt under the laws of ______ [insert name of country], shall not constitute an allowable cost under this contract. (b) If any subcontractor obtains a foreign tax credit that reduces its Federal income tax liability under the United States Internal Revenue Code (Title 26, U.S. Code) because of the payment of any tax or duty that was reimbursed under this contract, the amount of the reduction shall be paid (not credited to the contract) to the Treasurer of the United States at the time the Federal income tax return is filed.
Important Notes/Requirements:
Subcontract Threshold:
Incorporated by Reference:	Yes
Uniform Contract Format:	I
Editor:	Marshall

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Personal notes.