FAR 52.229-8 Taxes-Foreign Cost-Reimbursement Contracts
Clause Federal Acquisition Regulation Mar 1990 version
Facts
- Citation
- FAR 52.229-8
- Type
- Clause
- Current version
- March 1990
- Prescribed in
- FAR 29.402-2(a)
- Proposed changes
- 1
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this clause.
Text
As prescribed in 29.402-2(a), insert the following clause:
Taxes-Foreign Cost-Reimbursement Contracts (Mar 1990)
(a) Any tax or duty from which the United States Government is exempt by agreement with the Government of [fill-in], or from which the Contractor or any subcontractor under this contract is exempt under the laws of [fill-in], shall not constitute an allowable cost under this contract.
(b) If the Contractor or subcontractor under this contract 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 or credited at the time of such offset to the Government of the United States as the Contracting Officer directs.
(End of clause)
Proposed changes
| Proposed rule | Published | Comments |
|---|---|---|
| Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 5, 24, and 29 | Closed Jul 23, 2026No final rule found |
Quick answers
What is FAR 52.229-8?
FAR 52.229-8 is a clause of the Federal Acquisition Regulation, titled "Taxes-Foreign Cost-Reimbursement Contracts".
What is the current version of FAR 52.229-8?
The current version is dated March 1990.
Where is FAR 52.229-8 prescribed?
It is prescribed in FAR 29.402-2(a), Foreign cost-reimbursement contracts.
Are changes to FAR 52.229-8 proposed?
One proposed change has no final rule yet.
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