FAR 29.402-2 — Foreign cost-reimbursement contracts
Regulatory text. Not legal advice.
(a)
(a) The contracting officer shall insert the clause at FAR 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.
(b)
(b) The contracting officer shall insert the clause at FAR 52.229-9, Taxes—Cost-Reimbursement Contracts with Foreign Governments, in solicitations and contracts when a cost-reimbursement contract with a foreign government is contemplated.
Source: eCFR • Pulled 2026-04-16