52.229-9
Taxes-Cost-Reimbursement Contracts with Foreign Governments. 52.229-9
Effective 10/01/2025 · Subpart 229
Full Text
As prescribed in, insert the following clause: (b) 29.402-2
Taxes-Cost-Reimbursement Contracts with Foreign Governments (Mar 1990)
(End of clause)
Any tax or duty from which the United States Government is exempt by agreement with the Government of, or from which any subcontractor under this contract is exempt under the laws of, shall not constitute an allowable cost under this contract. (a) ______ [] insert name of the foreign government ______ [] insert name of country
If any subcontractor obtains a foreign tax credit that reduces its Federal income tax liability under the United States Internal Revenue Code (Title26, 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. (b)