48 CFR § 29.402-2 - 29.402-2 Foreign cost-reimbursement contracts.
---
identifier: "/us/cfr/t48/s29.402-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 29.402-2 - 29.402-2 Foreign cost-reimbursement contracts."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "29.402-2"
section_name: "29.402-2 Foreign cost-reimbursement contracts."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "29"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42293, Sept. 19, 1983, unless otherwise noted."
cfr_part: "29"
---
# 29.402-2 29.402-2 Foreign cost-reimbursement contracts.
(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.
(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.