FAR 52.229-8 - Taxes - Foreign Cost-Reimbursement Contracts
Prescribed in 29.402-2(a) | |
| Effective Date: | 1 March 1990 |
| Clause or Provision: | Clause |
| Provision or Clause Number: | 52.229-8 - Taxes - Foreign Cost-Reimbursement Contracts |
| Principle Type And/Or Purpose of Contract: | |
| Required: | |
| Applicable: | Facilities; Architect-Engineering; Dismantling, Demolition or Removal of Improvements; Cost Reimbursement, Supply; Communication Services; Leasing of Motor Vehicles; Cost Reimbursement, Construction; Cost Reimbursement, Service; Cost Reimbursement, R&D; Indefinite Delivery; Transportation |
| Optional: | Utility Services; Simplified Acquisition Procedures (Excludes Micro-Purchase); Fixed Price, Construction; Time & Material/Labor Hour; Fixed Price, Service |
| Subject: | Taxes"Taxes" is not in the list of possible values (Commercial Item, Independent Price Determination, Hotline Posters, Whistleblower Protection, Contingent Fees, Specifications/Standards, Leased Vehicles and Equipment, Payments to Influence Certain Federal Transactions, Contracts, Representations and Certifications, Executive Compensation, Category:Truth In Negotiations Act (TINA), Competition, Delivery or Performance Schedules, Employment/Labor/Wages, Certified Cost or Pricing Data and/or Data other than Certified, Defective Pricing, Data other than Certified, Indirect Rates and/or Incurred Cost Submissions, Bid & Proposal, Small Business, Hazardous Materials, Drug Free Workplace, "Green" Efforts (Printing, Waste Reduction, Pollution, Energy Efficiency), Recovered Material, Safety, Software, Utility Contracts, Contract Changes, Freight and/or Transportation, Termination/Cancellation, Mandatory Disclosure, Definitions, Category:Cost Accounting Standards (CAS), Audit and Records, Illegal or Improper Activity, Contractor Code of Business Ethics and Conduct, Definite-Quantity, Indefinite Quantity, or Requirements Contract, Gratuities, Conflicts of Interest, Anti-Kickback, Identity Verification, Approval of Contract, Security, Taxpayer Identification, Women-Owned Business, DUNS/SAM/CCR, Supplies, Equipment, Helium, Mandatory Sources of Supply or Services, Inverted Domestic Corporations, First Article Approval, Responsibility Matters, Market Research, Subcontract(s)/Subcontractor(s), Damages, Priority Rating, Quantity/Quantities, Material, Invoices and Payments, Disadvantaged, Small, Disabled, Veteran or Women Owned or HUBZone Business, Facilities Capital Cost of Money, Post Retirement Benefits and/or Pension, Ownership, Order of Precedence, Performance, Make or Buy, Contract Type, Letter Contract, Award(s), Economic Price Adjustment, Price Redetermination, Fee, Options, Envirnomental, Privacy, Buy American, Foreign, Patents, Licenses, Data Rights, and Royalties, Insurance, Bond, Taxes and/or Duties) for this property. |
| ProcurementType: | |
| Contract Threshold: | |
| Prescription Overview: |
Prescription(a) The contracting officer shall insert the clause at 52.229-8, Taxes—Foreign Cost-Reimbursement Contracts, in solicitations and contracts when a cost-reimbursement contract is contemplated and the contract is to be performed wholly or partly in a foreign country, unless it is contemplated that the contract will be with a foreign government. |
| Clause Overview: |
Clause(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 the Contractor or any subcontractor under this contract is exempt under the laws of ______ [insert name of country], shall not constitute an allowable cost under this contract.
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| Important Notes/Requirements: | |
| Subcontract Threshold: | |
| Incorporated by Reference: | Yes |
| Uniform Contract Format: | I |
| Editor: | Marshall |
Personal notes.
