# Tax on Certain Foreign Procurement
> **IRS** · Final regulations. · Published 2016-08-18 · Effective 2016-08-18 · 81 FR 55133
## Document
- **Document number:** 2016-19452
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 55133
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-08-18
- **Effective date:** 2016-08-18
- **Treasury docket:** TD 9782
## Abstract

This document contains final regulations under section 5000C of the Internal Revenue Code relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. The regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains final regulations under section 6114, with respect to foreign persons claiming an exemption from the 2 percent tax under an income tax treaty.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/08/18/2016-19452/tax-on-certain-foreign-procurement)
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