{"data":{"id":"us/48-cfr-29.402-2","jurisdiction":"us","citation":"48 CFR 29.402-2","heading":"29.402-2 Foreign cost-reimbursement contracts.","body":"(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.\n(b) The contracting officer shall insert the clause at 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.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 29—TAXES","Subpart 29.4—Contract Clauses"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"48d54580e1bb015cd181c1793eae8e1c696159d2bc65b6d09163c6bacae8b023","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-29.402-1","next":"us/48-cfr-29.402-3"},"notice":"GroundRules: Original legal text. Not legal advice."}