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TITLE 32 - NATIONAL DEFENSE
SUBTITLE A - DEPARTMENT OF DEFENSE
CHAPTER I - OFFICE OF THE SECRETARY OF DEFENSE
SUBCHAPTER M - MISCELLANEOUS
PART 211 - DOD FOREIGN TAX RELIEF PROGRAM
211.2 - Applicability and scope.
(a) The provisions of this part apply to the Office of the Secretary of Defense, the Military Departments, the Organization of the Joint Chiefs of Staff, the Unified Command, and the Defense Agencies (hereafter referred to as DoD Components).
(b) The policy set forth in this part applies to: (1) Military functions expenditures by the Department of Defense, and (2) Expenditures by nonappropriated fund activities of the Department of Defense that are subject to taxes imposed by: (i) Foreign countries in which U.S. military forces are regularly stationed (other than attache and other military personnel assigned to a U.S. diplomatic mission); and (ii) Any other foreign country in which all or most U.S. defense activities, in a collective sense, are conducted in the interest of the common defense or otherwise significantly improve the military security of that country.
(c) The policy set forth in this part also applies to Military Assistance Program (MAP) expenditures in all countries.
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