# Defense Federal Acquisition Regulation Supplement; Prohibition of Foreign Taxation on U.S. Assistance Programs
> **Defense Federal Acquisition Regulations System** · Final rule. · Published 2006-04-12 · Effective 2006-04-12 · 71 FR 18671
## Document
- **Document number:** 06-3453
- **Category:** dfars-acquisition
- **Sub-agency:** Defense Federal Acquisition Regulations System
- **Federal Register citation:** 71 FR 18671
- **CFR reference:** 48 CFR 225
- **Publication date:** 2006-04-12
- **Effective date:** 2006-04-12
- **DOD docket:** DFARS Case 2004-D012
## Abstract

DoD has adopted as final, without change, an interim rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to implement a statutory prohibition on foreign taxation under contracts funded by U.S. assistance programs. The rule addresses the responsibilities of the contractor and the contracting officer regarding the prohibition.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/04/12/06-3453/defense-federal-acquisition-regulation-supplement-prohibition-of-foreign-taxation-on-us-assistance)
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