Quantcast Taxes -Foreign Fixed-Price Contract

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37.
FAR 52.229-6, TAXES--FOREIGN FIXED-PRICE CONTRACT (JAN 1991)
(a) TO the extent that this contract provides for furnishing supplies
Or performing services outside the United States, its possessions, and
Puerto Rico, this clause applies in lieu of any Federal, State, and local
taxes clause of the contract.
(b)  "Contract date," as used in this clause, means the date set for
bid opening or, if this is a negotiated contract or a modification, the
effective date of this contract or modification.
"Country concerned," as used in this clause, means any country, other
than the United States, its possessions, and Puerto Rico, in which
expenditures under this contract are made.
"Tax" and "taxes," as used in this clause, include fees and charges for
doing business that are levied by the government of the country concerned
or by its political subdivisions.
"All applicable taxes and duties," as used in this clause, means all
taxes and duties, in effect on the contract date, that the taxing authority
is imposing and collecting on the transactions or property covered by this
contract, pursuant to written ruling or regulation in effect on the
contract date.
"After-imposed tax," as used in this clause, means any new or increased
tax or duty, or tax that was exempted or excluded on the contract date b
whose exemption was later revoked or reduced during the contract period,
other than excepted tax, on the transactions or property covered by this
contract that the Contractor is required to pay or bear as the result of
legislative, judicial, or administrative action taking effect after the
contract date.
"After-relieved tax," as used in this clause, means any amount of tax
or duty, other than an excepted tax, that would otherwise have been payable
on the transactions or property covered by this contract, but which the
Contractor is not required to pay or bear, or for which the Contractor
obtains a refund, as the result of legislative, judicial, or administrative
action taking effect after the contract date.
"Excepted tax," as used in this clause, means social security or other
employment taxes, net income and franchise taxes, excess profits taxes,
capital stock taxes, transportation taxes, unemployment compensation taxes,
and property taxes.  "Excepted tax" does not include gross income taxes
levied on or measured by sales or receipts from sales, property taxes
assessed on completed supplies covered by this contract, or any tax
assessed on the Contractor's possession of, interest in, or use of
property, title to which is in the U.S. Government.
(c) Unless otherwise provided in this contract, the contract
price
that the
includes all applicable taxes and duties, except taxes and duties
Government of the United States and the government of the country
concerned
have agreed shall not be applicable to expenditures in such country
by and
on behalf of the United States.
32





 


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