Acquisition Regulation: Foreign Tax Reporting, Conference Planning, and Trade and Investment Activities, 39189-39193 [2023-12569]
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39189
Federal Register / Vol. 88, No. 115 / Thursday, June 15, 2023 / Rules and Regulations
has determined that this action will not
have a substantial direct effect on States
or tribal governments, on the
relationship between the national
government and the States or tribal
governments, or on the distribution of
power and responsibilities among the
various levels of government or between
the Federal Government and Indian
tribes. Thus, the Agency has determined
that Executive Order 13132, entitled
‘‘Federalism’’ (64 FR 43255, August 10,
1999) and Executive Order 13175,
entitled ‘‘Consultation and Coordination
with Indian Tribal Governments’’ (65 FR
67249, November 9, 2000) do not apply
to this action. In addition, this action
does not impose any enforceable duty or
contain any unfunded mandate as
described under Title II of the Unfunded
Mandates Reform Act (UMRA) (2 U.S.C.
1501 et seq.).
This action does not involve any
technical standards that would require
Agency consideration of voluntary
consensus standards pursuant to section
12(d) of the National Technology
Transfer and Advancement Act
(NTTAA) (15 U.S.C. 272 note).
VII. Congressional Review Act
Pursuant to the Congressional Review
Act (5 U.S.C. 801 et seq.), EPA will
submit a report containing this rule and
other required information to the U.S.
Senate, the U.S. House of
Representatives, and the Comptroller
General of the United States prior to
publication of the rule in the Federal
Register. This action is not a ‘‘major
rule’’ as defined by 5 U.S.C. 804(2).
List of Subjects in 40 CFR Part 180
Environmental protection,
Administrative practice and procedure,
Agricultural commodities, Pesticides
and pests, Reporting and recordkeeping
requirements.
Dated: May 25, 2023.
Charles Smith,
Director, Registration Division, Office of
Pesticide Programs.
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Authority: 21 U.S.C. 321(q), 346a and 371.
2. In § 180.546:
a. In paragraph (a) amend table 1 by
adding entries for the commodities
‘‘Cottonseed, subgroup 20C’’, ‘‘Leaf
petiole, subgroup 22B’’, ‘‘Leafy
Vegetable, Crop Group 4–16 (except
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(a) * * *
TABLE 1 TO PARAGRAPH (a)
*
Parts per
million
Commodity
Cottonseed, subgroup 20C .....................
Parts per
million
*
5
0.01
*
*
*
*
1 There are no US registrations as of December 23, 2014.
*
*
*
*
*
[FR Doc. 2023–12936 Filed 6–14–23; 8:45 am]
2
1
BILLING CODE 0099–10–P
0.2
0.2
7
*
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*
(d) Indirect or inadvertent residues.
Tolerances are established for indirect
or inadvertent residues of mefenoxam in
or on the food commodities when
present therein as a result of the
application of mefenoxam to growing
crops listed in paragraph (a) of this
section and other non-food crops to read
as follows:
TABLE 2 TO PARAGRAPH (d)
AGENCY FOR INTERNATIONAL
DEVELOPMENT
48 CFR Parts 726, 729, 731, and 752
RIN 0412–AB04
Acquisition Regulation: Foreign Tax
Reporting, Conference Planning, and
Trade and Investment Activities
U.S. Agency for International
Development.
ACTION: Final rule.
AGENCY:
The United States Agency for
International Development (USAID) is
amending its Acquisition Regulation
(AIDAR) regarding contractor
requirements on foreign tax reporting,
conference planning, and trade and
investment activities. These revisions
are intended to bring the AIDAR into
compliance with revised Agency
policies and procedures and statutory
requirements.
SUMMARY:
Commodity
Parts per
million
Sugarcane ....................................
0.1
DATES:
Effective July 17, 2023.
FOR FURTHER INFORMATION CONTACT:
Tolerances and Exemptions for
Pesticide Chemical Residues in Food
CFR Correction
This rule is being published by the
Office of the Federal Register to correct
an editorial or technical error that
appeared in the most recent annual
Fmt 4700
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5
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*
*
*
Vegetable, Brassica, head and stem,
group 5–16 ...........................................
Vegetable, fruiting, group 8–10 ...............
Vegetable, legume, bean, succulent
shelled, subgroup 6–22C .....................
Vegetable, legume, pea, succulent
shelled, subgroup 6–22D .....................
Vegetable, stalk and stem, subgroup
22A .......................................................
Frm 00073
*
Pepper/eggplant, subgroup 8–
10B1 ........................................
*
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*
*
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Leaf petiole, subgroup 22B .....................
Leafy Vegetable, Crop Group 4–16 (except spinach) .......................................
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0.1
40 CFR Part 180
1. The authority citation for part 180
continues to read as follows:
§ 180.415 Aluminum tris (Oethylphosphonate); tolerances for residues.
Commodity
ENVIRONMENTAL PROTECTION
AGENCY
■
In Title 40 of the Code of Federal
Regulations, Parts 150 to 189, revised as
of July 1, 2022, in section 180.415, in
the table to paragraph (a), revise the
entry for ‘‘Pepper/eggplant, subgroup 8–
10’’ to add a footnote to read as follows:
■
(a) * * *
BILLING CODE 6560–50–P
PART 180—TOLERANCES AND
EXEMPTIONS FOR PESTICIDE
CHEMICAL RESIDUES IN FOOD
revision of the Code of Federal
Regulations.
§ 180.546 Mefenoxam; tolerances for
residues.
[FR Doc. 2023–12544 Filed 6–14–23; 8:45 am]
Therefore, 40 CFR chapter I is
amended as follows:
■
■
spinach)’’, ‘‘Vegetable, Brassica, head
and stem, group 5–16’’, ‘‘Vegetable,
fruiting, group 8–10’’, ‘‘Vegetable,
legume, bean, succulent shelled,
subgroup 6–22C’’, ‘‘Vegetable, legume,
pea, succulent shelled, subgroup 6–
22D’’, ‘‘Vegetable, stalk and stem,
subgroup 22A’’, in alphabetical order;
and
■ b. Revise paragraph (d).
The additions and revision read as
follows:
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Kelly Miskowski, USAID M/OAA/P, at
202–916–2752 or policymailbox@
usaid.gov for clarification of content or
information pertaining to status or
publication schedules. All inquiries
regarding this rule must cite RIN No.
0412–AB04.
SUPPLEMENTARY INFORMATION:
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Federal Register / Vol. 88, No. 115 / Thursday, June 15, 2023 / Rules and Regulations
A. Background
USAID published a proposed rule in
the Federal Register at 87 FR 22843 on
April 18, 2022, to amend the AIDAR
regarding contractor requirements on
foreign tax reporting, conference
planning, and trade and investment
activities as outlined in 48 CFR parts
726, 729, 731, and 752.
B. Discussion and Analysis
Two respondents submitted public
comments in response to the proposed
rule. A discussion of the comments is
provided as follows:
1. Summary of Changes
USAID reviewed the public comments
in the development of the final rule;
however, no changes were made as a
result of the public comments received.
Some administrative changes were
made to revise the title of subpart
726.71 and to correct the title of
§ 752.226–70 to read: Trade and
Investment Activities and the ‘‘Impact
on U.S. Jobs’’ and ‘‘Workers’ Rights’’
and to revise capitalization throughout.
2. Analysis of Public Comments
Below are the Agency’s responses to
comments on the proposed rule.
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(i) Foreign Tax Reporting
A. Comment: One commenter (#1)
indicated that some countries require
that contractors withhold income tax
from vendors in a manner similar to
employee income tax withholding. They
requested that USAID confirm that this
type of withholding is exempt from the
foreign tax reporting requirements in
section 752.229–71.
Response: USAID cannot confirm on
a blanket basis whether the vendor taxes
described would be exempt as this is a
fact-specific inquiry. The determination
needs to be made at the country level by
the Department of State based on the
specific tax code. We recommend
reaching out to your Contracting Officer
for country-specific guidance.
B. Comment: Commenter #1 also
expressed a concern that there is
confusion as to when the cost of VAT
or customs taxes may be allowable.
They requested that the regulation be
revised to be more similar to USAID’s
Mandatory Standard Provision for
Federal assistance awards to include
language that indicates that host
government taxes (such as VAT) are not
allowable where the Contracting Officer
provides the necessary means to the
contractor to obtain an exemption or
refund of the taxes, and the contractor
fails to take reasonable steps to obtain
this exemption.
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Response: The issue of foreign tax
allowability is outside the scope of this
rule. This rulemaking pertains to foreign
tax reporting. Some foreign tax
payments may need to be reported, even
if allowable. Questions about
allowability should be coordinated with
your relevant Contracting Officer as this
is a fact-specific inquiry and depends on
the country of taxation. For further
information, please see USAID’s
Procurement Executive Bulletin (PEB)
2017–02, ‘‘Exemptions and Allowability
of Host Government Taxes’’.
C. Comment: A commenter (#2)
requested information on how USAID/
Washington will communicate to
Mission Directors to renegotiate and
revise procedures for exemption of
reimbursement of taxes.
Response: Internal agency
communications are outside of the
scope of this rulemaking. However,
USAID will communicate the contents
of this rule through existing
communications channels with
missions.
D. Comment: Commenter #2 also
recommended revised language in
752.229–71 to indicate ‘‘the mission
controller’’ rather than ‘‘point of contact
at the Embassy, Mission . . .’’ to
identify where the report must be
submitted.
Response: USAID appreciates the
recommendation but does not believe a
change is necessary. The specifics on
where the reporting must be submitted
will be included in each solicitation and
resulting award.
(ii) Conference Planning and Approvals
A. Comment: Commenter #2
requested that the text specify that
USAID is required to report to Congress
on conferences as a main reason for the
requirement.
Response: USAID appreciates the
recommendation but does not believe a
change is necessary.
B. Comment: Commenter #2 also
requested clarity on what costs are
associated with ‘‘costs to ensure the
safety of attending government
officials.’’
Response: These terms and
definitions come directly from OMB
Memo M–12–12 (‘‘Promoting Efficient
Spending to Support Agency
Operations’’), as amended by OMB
Memo M–17–08. OMB notes that
‘‘Conference expenses include any
associated authorized travel and per
diem expenses, hire of rooms for official
business, audiovisual use, light
refreshments, registration fees, ground
transportation, and other expenses as
defined by the FTR. . .The FTR
provides some examples of direct and
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indirect conference costs included
within conference expenses. See 41 CFR
301–74.2. Conference expenses should
be net of any fees or revenue received
by the Agency through the conference
and should not include costs to ensure
the safety of attending governmental
officials.’’ (See OMB Memo M–17–08,
footnote 2) USAID, in implementing
these OMB memos, adopts these terms
as defined in the OMB memos and
Federal Travel Regulations and
considers a wide array of scenarios for
‘‘costs to ensure the safety of attending
government officials’’. Although not
exhaustive, illustrative examples
include: the additional costs related to
selecting a safe location with
historically low crime rates and a venue
offering protective services such as
security guards and restrictive access
technology.
C. Comment: Commenter #2 requested
amending the definition of USAID
employee to include ‘‘Foreign Service
Limited’’.
Response: USAID believes that the
definition as drafted is inclusive of all
USAID employees for purposes of
conference planning policy—including
staff hired under the Foreign Service
Limited appointments.
D. Comment: Commenter #2 also
indicated that the exceptions should be
reviewed for compliance with any
reporting under relevant appropriations.
Response: USAID acknowledges the
comment and confirms that this clause
has been reviewed internally to comply
with relevant appropriations
requirements.
E. Comment: Commenter #2 suggested
deletion of paragraph (c)(4) of the clause
752.231–72 as these conferences are not
funded by USAID.
Response: USAID appreciates the
recommendation but does not believe a
change is necessary. This section
outlines a circumstance when USAID
funding is not being used for the venue
but is being used for costs associated
with USAID employees and/or Personal
Services Contractors attending or light
refreshments. Although USAID is
partially funding costs associated with
the conference, prior approval is not
required in this very specific situation
to reduce burden on contractors.
F. Comment: Commenter #2 also
requested clarity on whether the
information outlined in (f)(1)–(6) is
needed to request approval of a
conference.
Response: The information required
to request prior approval of a conference
is outlined in section 752.231–72(f)(1)
through (7). These items must be
submitted.
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Federal Register / Vol. 88, No. 115 / Thursday, June 15, 2023 / Rules and Regulations
(iii) Trade and Investment Activities
A. Comment: Commenter #2
requested definitions for the terms ‘‘gray
area’’, ‘‘prohibited activity’’, and
‘‘activity’’ generally.
Response: The Agency makes a
determination whether the clause
applies or not during the planning
phase, in accordance with Agency
policy outlined in Automated Directives
System (ADS) Chapter 225 (used as a
reference here). The term ‘‘gray area’’ is
not included in the contract clause
752.226–70 and does not need to be
defined. For informational purposes,
contractors may review definitions and
guidance of these terms as outlined in
ADS 225. USAID is not establishing any
new definition of ‘‘activity.’’ Rather,
‘‘activity’’ has the same meaning as used
throughout the AIDAR. More
specifically, an activity relates to any
effort performed by the contractor
within the scope of work.
B. Comment: Commenter #2 requested
more clarity on the phrase ‘‘authorized
by USAID’’ to ask who would be
responsible for authorization. They
referred specifically to AIDAR 752.226–
70(a) which indicates that ‘‘no funds
. . . may be used’’ unless ‘‘specifically
set forth in this contract or otherwise
authorized by USAID in writing’’.
Response: Contractors should
communicate with their Contracting
Officer who will issue an approval in
accordance with Agency guidance.
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C. Regulatory Considerations and
Determinations
D. Regulatory Flexibility Act
USAID does not expect this proposed
rule to have a significant economic
impact on a substantial number of small
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E. Paperwork Reduction Act
This rule contains information
collection requirements that have been
approved by the Office of Management
and Budget under the Paperwork
Reduction Act (44 U.S.C. chapter 35).
This information collection requirement
has been assigned OMB Control Number
0412–0619, entitled ‘‘AIDAR: Foreign
Tax Reporting, Conference Planning,
and Trade and Investment Activities’’.
List of Subjects in 48 CFR Chapter 7
Parts 726, 729, 731, and 752
Government procurement.
For the reasons discussed in the
preamble, USAID amends 48 CFR
Chapter 7 as set forth below:
■ 1. The authority citation for 48 CFR
part 726 continues to read as follows:
activity, then the planner must include
in the procurement request language
appropriately tailored to the specific
circumstances for the contract statement
of work.
(b) Special contract requirement. The
contracting officer must insert in
Section H of the uniform contract format
a clause substantially the same as the
clause in 752.226–70 when informed by
the requesting operating unit that the
statement of work or statement of
objectives includes gray-area activities
or investment-related activities where
specific activities are not identified at
the time of obligation but could be for
investment-related activities, as
described in ADS Chapter 225.
§ 726.7102
■
[Removed]
4. Remove § 726.7102.
PART 729—TAXES
5. The authority citation for 48 CFR
part 729 is revised to read as follows:
■
Authority: Sec. 621, Pub. L. 87–195, 75
Stat. 445, (22 U.S.C. 2381) as amended; E.O.
12163, Sept. 29, 1979, 44 FR 56673; and 3
CFR 1979 Comp., p. 435.
Authority: Sec. 621, Pub. L. 87–195, 75
Stat. 445, (22 U.S.C. 2381) as amended; E.O.
12163, Sept. 29, 1979, 44 FR 56673; and 3
CFR 1979 Comp., p. 435.
PART 726—OTHER SOCIOECONOMIC
PROGRAMS
Subpart 729.4—Contract Clauses
Subpart 726.71—Trade and Investment
Activities and the ‘‘Impact on U.S.
Jobs’’ and ‘‘Workers’ Rights’’
■
2. Revise the heading for subpart
726.71 to read as set forth above.
■ 3. Revise section 726.7101 to read as
follows:
(a) The annual Department of State,
Foreign Operations, and Related
Programs Appropriations Act (SFOAA)
requires USAID to take certain steps to
prevent countries from imposing taxes,
including value added tax (VAT) and
customs duties, on U.S. foreign
assistance, or if imposed, requires the
countries to reimburse the assessed
taxes or duties. The SFOAA also
requires certain reporting to Congress on
host country taxation. Because countries
imposing such taxes assess them
directly on contractors, USAID requires
contractors to report annually on
whether taxes have been imposed and,
if so, whether the foreign government
reimbursed the taxes.
(b) The contracting officer must insert
the clause at § 752.229–71, Reporting of
Foreign Taxes, in solicitations and
resulting contracts when:
(1) A contract is fully or partially
funded with funds appropriated under
titles III through VI of an SFOAA
making appropriations for the
Department of State, foreign operations,
and related programs, and
(2) The contract is to be performed
wholly or partly in a foreign country.
■
Executive Orders 12866, 13563, and
14094
Executive Order (E.O.) 12866,
Regulatory Planning and Review, as
amended and reaffirmed by E.O. 13563,
‘‘Improving Regulation and Regulatory
Review,’’ and E.O. 14094, ‘‘Modernizing
Regulatory Review,’’ directs agencies to
assess all costs and benefits of available
regulatory alternatives and, if regulation
is necessary, to select regulatory
approaches that maximize net benefits
(including potential economic,
environmental, public health and safety
effects, distributive impacts, and
equity). E.O. 13563 emphasizes the
importance of quantifying both costs
and benefits, of reducing costs, of
harmonizing rules, and of promoting
flexibility. This rule has been
determined ‘‘nonsignificant’’ under E.O.
12866. This rule is not a major rule
under 5 U.S.C. 804.
VerDate Sep<11>2014
entities within the meaning of the
Regulatory Flexibility Act, 5 U.S.C. 601,
et seq. Therefore, an Initial Regulatory
Flexibility Analysis has not been
performed.
39191
726.7101 Trade and Investment Activities
and the ‘‘Impact on U.S. Jobs’’ and
‘‘Workers’ Rights.’’
(a) Policy. USAID policy and required
procedures in ADS Chapter 225
(Program Principles for Trade and
Investment Activities and the ‘‘Impact
on U.S. Jobs’’ and ‘‘Workers’ Rights’’)
implement statutory prohibitions on
obligation and expenditure of
appropriated funds. ADS Chapter 225
requires Agency operating units to
analyze a project or activity to ensure
compliance with U.S. foreign policy
objectives as stated in Section 601 of the
Foreign Assistance Act (FAA) of 1961,
as amended; the U.S. Government’s
trade and development objectives set
forth in trade legislation; and related
policy documents. If the analysis
concludes that the project or activity
meets the criteria for what the ADS
chapter describes as ‘‘gray-area
activities’’ or if the contract statement of
work has the potential to evolve into
what the chapter defines as a prohibited
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6. Revise § 729.402–70 to read as
follows:
729.402–70
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Foreign contracts.
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Federal Register / Vol. 88, No. 115 / Thursday, June 15, 2023 / Rules and Regulations
PART 731—CONTRACT COST
PRINCIPLES AND PROCEDURES
7. The authority citation for 48 CFR
parts 731 and 752 continues to read as
follows:
■
Authority: Sec. 621, Pub. L. 87–195, 75
Stat. 445, (22 U.S.C. 2381) as amended; E.O.
12163, Sept. 29, 1979, 44 FR 56673; and 3
CFR 1979 Comp., p. 435.
Subpart 731.3—Contracts With
Educational Institutions
Subpart 731.2—Contracts With
Commercial Organizations
■
8. Revise § 731.205–43 to read as
follows:
731.374 Conference approval
requirements.
■
731.205–43 Trade, business, technical and
professional activity costs—USAID
conference approval requirements.
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USAID prior written approval, are
unallowable.
(d) Solicitation provision and contract
clause. Contracting officers must insert
the clause at 752.231–72 in all USAIDfunded solicitations and contracts
anticipated to include a requirement for
a USAID-funded conference.
(a) Definitions. As used in this
section—
Conference means a seminar, meeting,
retreat, symposium, workshop, training
activity or other such event that is
funded in whole or in part by USAID.
Net conference expense means the
total conference expenses excluding:
any fees or revenue received by the
Agency through the conference, costs to
ensure the safety of attending
governmental officials, and salary of
USAID employees and USAID personal
services contractors.
Personal Services Contractor (PSC)
means any individual who is awarded a
personal services contract in accordance
with AIDAR appendix D or J of this
chapter.
Temporary duty (TDY) travel means
official travel at least fifty (50) miles
from both the traveler’s home and duty
station for a period exceeding twelve
(12) hours.
USAID employee means a USAID
direct-hire employee or a direct-hire
Federal employee from another U.S.
government agency detailed to USAID.
(b) Prior approval. USAID policy
requires contractors to obtain
contracting officer approval of the
following, unless an exception in
paragraph (c) of the clause at 752.231–
72 applies:
(1) A conference funded in whole, or
in part, by USAID when ten (10) or more
USAID employees or personal services
contractors are required to travel on
temporary duty status to attend the
conference; or
(2) A conference funded in whole, or
in part, by USAID when the net
conference expense funded by USAID is
expected to exceed $100,000, regardless
of the number of USAID employees or
USAID personal services contractors
who will participate in the conference.
(c) Allowability of cost. Costs
associated with a conference that meets
the criteria above, incurred without
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9. Add § 731.374 to read as follows:
USAID’s policies regarding
conference approval requirements are
set forth in (48 CFR) AIDAR 731.205–43.
These policies are also applicable to
contracts with educational institutions.
Subpart 731.7—Contracts With
Nonprofit Organizations
■
10. Add § 731.775 to read as follows:
731.775 Conference approval
requirements.
USAID’s policies regarding
conference approval requirements are
set forth in (48 CFR) AIDAR 731.205–43.
These policies are also applicable to
contracts with nonprofit organizations.
PART 752—SOLICITATION
PROVISIONS AND CONTRACT
CLAUSES
Subpart 752.2—Text of Provisions and
Clauses
11. Add 752.226–70 to read as
follows:
■
752.226–70 Trade and Investment
Activities and the ‘‘Impact on U.S. Jobs’’
and ‘‘Workers’ Rights.’’
As prescribed in 48 CFR 726.7101(b),
insert a clause substantially as follows:
Trade and Investment Activities and the
‘‘Impact on U.S. Jobs’’ and ‘‘Workers’
Rights’’ (Jul 2023)
(a) Except as specifically set forth in this
contract or otherwise authorized by USAID
in writing, no funds or other support
provided under this contract may be used for
any activity that: provides financial
incentives and other assistance for U.S.
companies to relocate operations abroad if it
is likely to result in the loss of U.S. jobs;
contributes to violations of internationally
recognized workers’ rights defined in 19
U.S.C. 2467(4); or provides financial
incentives for entities located outside the
United States to relocate or transfer jobs from
the United States to other countries or
provide financial incentives that would
adversely affect the labor force in the United
States.
(b) In the event the Contractor is requested
to provide services in any of the above areas
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or requires clarification from USAID as to
whether an activity would be consistent with
the limitation set forth above, the Contractor
must notify the Contracting Officer and
provide a detailed description of the
expected impact of the proposed activity.
The Contractor must not proceed with the
activity until advised by USAID in writing
that it may do so.
(c) The Contractor must ensure that its
employees and subcontractors providing
trade and investment support services are
made aware of the restrictions set forth in
this clause and must include this clause in
all subcontracts.
(End of clause)
■ 12. Revise 752.229–71 to read as
follows:
752.229–71
Reporting of Foreign Taxes
As prescribed in (48 CFR) AIDAR
729.402–70(b), insert the following
clause in applicable solicitations and
resulting contracts. The contracting
officer must insert the address and point
of contact at the Embassy, Mission, or
M/CFO/CMP as appropriate under
paragraph (d) of this clause.
Reporting of Foreign Taxes (Jul 2023)
(a) Definitions. As used in this clause—
Foreign government includes any foreign
governmental entity.
Foreign taxes include value-added taxes
and customs duties but not individual
income taxes assessed to local staff.
Local staff means Cooperating Country
National employees.
(b) Annual report. (1) The Contractor must
submit a report detailing foreign taxes
assessed under this contract during the prior
U.S. government fiscal year. The report must
be submitted annually by April 16.
(2) A report is required even if the
Contractor did not pay any foreign taxes
during the reporting period. A cumulative
report may be provided if the Contractor is
performing more than one award in the
foreign country.
(c) Contents of report. The report must
contain:
(1) Contractor name.
(2) Contact name with phone number and
email address.
(3) Contract number(s).
(4) Amount of foreign taxes assessed by
each foreign government (listed separately)
under this contract during the prior U.S.
Government fiscal year.
(i) Taxes assessed on any individual
transaction of less than $500 should not be
reported.
(ii) The Contractor must report only foreign
taxes assessed by a foreign government
receiving U.S. assistance under this contract.
The Contractor must not report on foreign
taxes assessed by a third-party foreign
government.
(5) Any reimbursements of foreign taxes
received by the Contractor on the taxes
reported in paragraph (c)(4) of this clause
received through the date of the report.
(d) Submission of report. The Contractor
must submit the report to: [Contracting
Officer must insert address and point of
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Federal Register / Vol. 88, No. 115 / Thursday, June 15, 2023 / Rules and Regulations
contact at the Embassy or Mission in the
country in which the contract will be
performed, or CFO/CMP for USAID/W-issued
contracts, as appropriate], with a copy to the
Contracting Officer’s Representative.
(e) Subcontracts. The Contractor must
include this reporting requirement in all
subcontracts issued under this contract. The
Contractor shall collect and incorporate into
the Contractor’s report all information
received from subcontractors pursuant to this
clause.
(End of clause)
■ 13. Revise 752.231–72 to read as
follows:
752.231–72 Conference planning and
required approval
lotter on DSK11XQN23PROD with RULES1
As prescribed in (48 CFR) AIDAR
731.205–43(d), insert the following
clause in section H of all USAID-funded
solicitations and contracts anticipated to
include a requirement for a USAIDfunded conference.
Conference Planning and Required Approval
(Jul 2023)
(a) Definitions. As used in this clause—
Conference means a seminar, meeting,
retreat, symposium, workshop, training
activity or other such event that is funded in
whole or in part by USAID.
Net conference expense means the total
conference expenses excluding: any fees or
revenue received by the Agency through the
conference, costs to ensure the safety of
attending governmental officials, and salary
of USAID employees and USAID personal
services contractors.
Personal Services Contractor (PSC) means
any individual who is awarded a personal
services contract in accordance with AIDAR
appendix D or J of this chapter.
Temporary duty (TDY) travel means
official travel at least fifty (50) miles from
both the traveler’s home and duty station for
a period exceeding twelve (12) hours.
USAID employee means a USAID directhire employee or a direct-hire Federal
employee from another U.S. government
agency detailed to USAID.
(b) Prior approval. Unless an exception in
paragraph (c) applies, the Contractor must
obtain prior written approval from the
Contracting Officer at least 30 days prior to
committing costs, for the following:
(1) A conference funded in whole or in part
by USAID when ten (10) or more USAID
employees or Personal Services Contractors
are required to travel on temporary duty
status to attend the conference; or
(2) A conference funded in whole or in part
by USAID and attended by USAID employees
or USAID Personal Services Contractors,
when the net conference expense funded by
USAID is expected to exceed $100,000,
regardless of the number of USAID
participants.
(c) Exceptions. Prior USAID approval is not
required for the following:
(1) Co-creation conferences to facilitate the
design of programs or procurements.
(2) Events funded and scheduled by the
Center for Professional Development within
VerDate Sep<11>2014
16:27 Jun 14, 2023
Jkt 259001
the USAID Office of Human Capital and
Talent Management.
(3) A single course presented by an
instructor conducted at a U.S. Government
training facility (including the Washington
Learning Center or other USAID training
facilities), a commercial training facility, or
other venue if a U.S. Government training
facility is not available.
(4) Conferences conducted at a U.S.
Government facility or other venue not paid
directly or indirectly by USAID, when travel
of USAID employees or USAID Personal
Services Contractors, light refreshments and,
if applicable, costs associated with
participation of the Contractor’s staff are the
only direct costs associated with the event.
(d) Allowability of cost. Costs associated
with a conference that meet the criteria
above, incurred without USAID prior written
approval, are unallowable.
(e) Post-award. Conferences approved at
the time of award will be incorporated into
the contract. The Contractor must submit
subsequent requests for approval of
conferences on a case-by-case basis, or
requests for multiple conferences may be
submitted at one time.
(f) Documentation. Requests for approval
of a conference that meets the criteria in
paragraphs (b) of this clause must include:
(1) A brief summary of the proposed event;
(2) A justification for the conference and
alternatives considered, e.g., teleconferencing
and video-conferencing;
(3) The estimated budget by line item (e.g.,
travel and per diem, venue, facilitators,
meals, equipment, printing, access fees,
ground transportation);
(4) A list of USAID employees or PSCs
attending and a justification for each, and the
number of other USAID-funded participants
(e.g., Contractor personnel);
(5) A cost comparison for at least three
potential venues (including a U.S.
Government owned or leased facility) and a
justification if the lowest cost facility is not
selected;
(6) If meals will be provided to local
USAID employees or PSCs (a local employee
would not be in travel status), a statement on
whether the meals are a necessary expense to
support the conference objectives; and
(7) A statement signed by an employee of
the Contractor with authority to bind the
Contractor, confirming that strict fiscal
responsibility has been exercised in making
decisions regarding conference expenditures,
the proposed costs are comprehensive and
represent the greatest cost advantage to the
U.S. Government, and that the proposed
conference representation has been limited to
the minimum number necessary to support
the conference objectives.
(End of clause)
Mark Walther,
Chief Acquisition Officer.
[FR Doc. 2023–12569 Filed 6–14–23; 8:45 am]
BILLING CODE 6116–01–P
PO 00000
Frm 00077
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39193
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Part 622
[Docket No. 230608–0145]
RIN 0648–BM00
Fisheries of the Caribbean, Gulf of
Mexico, and South Atlantic; Reef Fish
Fishery of the Gulf of Mexico;
Amendment 54
National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Final rule.
AGENCY:
NMFS issues regulations to
implement management measures
described in Amendment 54 to the
Fishery Management Plan (FMP) for the
Reef Fish Resources of the Gulf of
Mexico (Gulf) (Amendment 54), as
prepared by the Gulf of Mexico Fishery
Management Council (Council). This
final rule and Amendment 54 revise
Gulf greater amberjack sector allocations
and catch limits. The purposes of this
final rule and Amendment 54 are to end
overfishing of Gulf greater amberjack
and to update catch limits to be
consistent with the best scientific
information available.
DATES: This final rule is effective July
17, 2023, except for the revisions for
§§ 622.39(a)(1)(v) and 622.41(a)(1)(iii),
which are effective on June 15, 2023.
ADDRESSES: Electronic copies of
Amendment 54, which includes an
environmental assessment, a fishery
impact statement, a Regulatory
Flexibility Act (RFA) analysis, and a
regulatory impact review, may be
obtained from the Southeast Regional
Office website at https://www.fisheries.
noaa.gov/action/amendment-54modifications-greater-amberjack-catchlimits-sector-allocation-and-rebuilding.
FOR FURTHER INFORMATION CONTACT:
Kelli O’Donnell, telephone: 727–824–
5305, or email: Kelli.ODonnell@
noaa.gov.
SUMMARY:
NMFS and
the Council manage the Gulf reef fish
fishery, which includes greater
amberjack, under the FMP. The Council
prepared the FMP and NMFS
implements the FMP through
regulations at 50 CFR part 622 under the
authority of the Magnuson-Stevens
Fishery Conservation and Management
Act (Magnuson-Stevens Act).
On March 2, 2023, NMFS published
a notice of availability for Amendment
SUPPLEMENTARY INFORMATION:
E:\FR\FM\15JNR1.SGM
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]]>Agencies
[Federal Register Volume 88, Number 115 (Thursday, June 15, 2023)]
[Rules and Regulations]
[Pages 39189-39193]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-12569]
=======================================================================
-----------------------------------------------------------------------
AGENCY FOR INTERNATIONAL DEVELOPMENT
48 CFR Parts 726, 729, 731, and 752
RIN 0412-AB04
Acquisition Regulation: Foreign Tax Reporting, Conference
Planning, and Trade and Investment Activities
AGENCY: U.S. Agency for International Development.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: The United States Agency for International Development (USAID)
is amending its Acquisition Regulation (AIDAR) regarding contractor
requirements on foreign tax reporting, conference planning, and trade
and investment activities. These revisions are intended to bring the
AIDAR into compliance with revised Agency policies and procedures and
statutory requirements.
DATES: Effective July 17, 2023.
FOR FURTHER INFORMATION CONTACT: Kelly Miskowski, USAID M/OAA/P, at
202-916-2752 or [email protected] for clarification of content or
information pertaining to status or publication schedules. All
inquiries regarding this rule must cite RIN No. 0412-AB04.
SUPPLEMENTARY INFORMATION:
[[Page 39190]]
A. Background
USAID published a proposed rule in the Federal Register at 87 FR
22843 on April 18, 2022, to amend the AIDAR regarding contractor
requirements on foreign tax reporting, conference planning, and trade
and investment activities as outlined in 48 CFR parts 726, 729, 731,
and 752.
B. Discussion and Analysis
Two respondents submitted public comments in response to the
proposed rule. A discussion of the comments is provided as follows:
1. Summary of Changes
USAID reviewed the public comments in the development of the final
rule; however, no changes were made as a result of the public comments
received. Some administrative changes were made to revise the title of
subpart 726.71 and to correct the title of Sec. 752.226-70 to read:
Trade and Investment Activities and the ``Impact on U.S. Jobs'' and
``Workers' Rights'' and to revise capitalization throughout.
2. Analysis of Public Comments
Below are the Agency's responses to comments on the proposed rule.
(i) Foreign Tax Reporting
A. Comment: One commenter (#1) indicated that some countries
require that contractors withhold income tax from vendors in a manner
similar to employee income tax withholding. They requested that USAID
confirm that this type of withholding is exempt from the foreign tax
reporting requirements in section 752.229-71.
Response: USAID cannot confirm on a blanket basis whether the
vendor taxes described would be exempt as this is a fact-specific
inquiry. The determination needs to be made at the country level by the
Department of State based on the specific tax code. We recommend
reaching out to your Contracting Officer for country-specific guidance.
B. Comment: Commenter #1 also expressed a concern that there is
confusion as to when the cost of VAT or customs taxes may be allowable.
They requested that the regulation be revised to be more similar to
USAID's Mandatory Standard Provision for Federal assistance awards to
include language that indicates that host government taxes (such as
VAT) are not allowable where the Contracting Officer provides the
necessary means to the contractor to obtain an exemption or refund of
the taxes, and the contractor fails to take reasonable steps to obtain
this exemption.
Response: The issue of foreign tax allowability is outside the
scope of this rule. This rulemaking pertains to foreign tax reporting.
Some foreign tax payments may need to be reported, even if allowable.
Questions about allowability should be coordinated with your relevant
Contracting Officer as this is a fact-specific inquiry and depends on
the country of taxation. For further information, please see USAID's
Procurement Executive Bulletin (PEB) 2017-02, ``Exemptions and
Allowability of Host Government Taxes''.
C. Comment: A commenter (#2) requested information on how USAID/
Washington will communicate to Mission Directors to renegotiate and
revise procedures for exemption of reimbursement of taxes.
Response: Internal agency communications are outside of the scope
of this rulemaking. However, USAID will communicate the contents of
this rule through existing communications channels with missions.
D. Comment: Commenter #2 also recommended revised language in
752.229-71 to indicate ``the mission controller'' rather than ``point
of contact at the Embassy, Mission . . .'' to identify where the report
must be submitted.
Response: USAID appreciates the recommendation but does not believe
a change is necessary. The specifics on where the reporting must be
submitted will be included in each solicitation and resulting award.
(ii) Conference Planning and Approvals
A. Comment: Commenter #2 requested that the text specify that USAID
is required to report to Congress on conferences as a main reason for
the requirement.
Response: USAID appreciates the recommendation but does not believe
a change is necessary.
B. Comment: Commenter #2 also requested clarity on what costs are
associated with ``costs to ensure the safety of attending government
officials.''
Response: These terms and definitions come directly from OMB Memo
M-12-12 (``Promoting Efficient Spending to Support Agency
Operations''), as amended by OMB Memo M-17-08. OMB notes that
``Conference expenses include any associated authorized travel and per
diem expenses, hire of rooms for official business, audiovisual use,
light refreshments, registration fees, ground transportation, and other
expenses as defined by the FTR. . .The FTR provides some examples of
direct and indirect conference costs included within conference
expenses. See 41 CFR 301-74.2. Conference expenses should be net of any
fees or revenue received by the Agency through the conference and
should not include costs to ensure the safety of attending governmental
officials.'' (See OMB Memo M-17-08, footnote 2) USAID, in implementing
these OMB memos, adopts these terms as defined in the OMB memos and
Federal Travel Regulations and considers a wide array of scenarios for
``costs to ensure the safety of attending government officials''.
Although not exhaustive, illustrative examples include: the additional
costs related to selecting a safe location with historically low crime
rates and a venue offering protective services such as security guards
and restrictive access technology.
C. Comment: Commenter #2 requested amending the definition of USAID
employee to include ``Foreign Service Limited''.
Response: USAID believes that the definition as drafted is
inclusive of all USAID employees for purposes of conference planning
policy--including staff hired under the Foreign Service Limited
appointments.
D. Comment: Commenter #2 also indicated that the exceptions should
be reviewed for compliance with any reporting under relevant
appropriations.
Response: USAID acknowledges the comment and confirms that this
clause has been reviewed internally to comply with relevant
appropriations requirements.
E. Comment: Commenter #2 suggested deletion of paragraph (c)(4) of
the clause 752.231-72 as these conferences are not funded by USAID.
Response: USAID appreciates the recommendation but does not believe
a change is necessary. This section outlines a circumstance when USAID
funding is not being used for the venue but is being used for costs
associated with USAID employees and/or Personal Services Contractors
attending or light refreshments. Although USAID is partially funding
costs associated with the conference, prior approval is not required in
this very specific situation to reduce burden on contractors.
F. Comment: Commenter #2 also requested clarity on whether the
information outlined in (f)(1)-(6) is needed to request approval of a
conference.
Response: The information required to request prior approval of a
conference is outlined in section 752.231-72(f)(1) through (7). These
items must be submitted.
[[Page 39191]]
(iii) Trade and Investment Activities
A. Comment: Commenter #2 requested definitions for the terms ``gray
area'', ``prohibited activity'', and ``activity'' generally.
Response: The Agency makes a determination whether the clause
applies or not during the planning phase, in accordance with Agency
policy outlined in Automated Directives System (ADS) Chapter 225 (used
as a reference here). The term ``gray area'' is not included in the
contract clause 752.226-70 and does not need to be defined. For
informational purposes, contractors may review definitions and guidance
of these terms as outlined in ADS 225. USAID is not establishing any
new definition of ``activity.'' Rather, ``activity'' has the same
meaning as used throughout the AIDAR. More specifically, an activity
relates to any effort performed by the contractor within the scope of
work.
B. Comment: Commenter #2 requested more clarity on the phrase
``authorized by USAID'' to ask who would be responsible for
authorization. They referred specifically to AIDAR 752.226-70(a) which
indicates that ``no funds . . . may be used'' unless ``specifically set
forth in this contract or otherwise authorized by USAID in writing''.
Response: Contractors should communicate with their Contracting
Officer who will issue an approval in accordance with Agency guidance.
C. Regulatory Considerations and Determinations
Executive Orders 12866, 13563, and 14094
Executive Order (E.O.) 12866, Regulatory Planning and Review, as
amended and reaffirmed by E.O. 13563, ``Improving Regulation and
Regulatory Review,'' and E.O. 14094, ``Modernizing Regulatory Review,''
directs agencies to assess all costs and benefits of available
regulatory alternatives and, if regulation is necessary, to select
regulatory approaches that maximize net benefits (including potential
economic, environmental, public health and safety effects, distributive
impacts, and equity). E.O. 13563 emphasizes the importance of
quantifying both costs and benefits, of reducing costs, of harmonizing
rules, and of promoting flexibility. This rule has been determined
``nonsignificant'' under E.O. 12866. This rule is not a major rule
under 5 U.S.C. 804.
D. Regulatory Flexibility Act
USAID does not expect this proposed rule to have a significant
economic impact on a substantial number of small entities within the
meaning of the Regulatory Flexibility Act, 5 U.S.C. 601, et seq.
Therefore, an Initial Regulatory Flexibility Analysis has not been
performed.
E. Paperwork Reduction Act
This rule contains information collection requirements that have
been approved by the Office of Management and Budget under the
Paperwork Reduction Act (44 U.S.C. chapter 35). This information
collection requirement has been assigned OMB Control Number 0412-0619,
entitled ``AIDAR: Foreign Tax Reporting, Conference Planning, and Trade
and Investment Activities''.
List of Subjects in 48 CFR Chapter 7 Parts 726, 729, 731, and 752
Government procurement.
For the reasons discussed in the preamble, USAID amends 48 CFR
Chapter 7 as set forth below:
0
1. The authority citation for 48 CFR part 726 continues to read as
follows:
Authority: Sec. 621, Pub. L. 87-195, 75 Stat. 445, (22 U.S.C.
2381) as amended; E.O. 12163, Sept. 29, 1979, 44 FR 56673; and 3 CFR
1979 Comp., p. 435.
PART 726--OTHER SOCIOECONOMIC PROGRAMS
Subpart 726.71--Trade and Investment Activities and the ``Impact on
U.S. Jobs'' and ``Workers' Rights''
0
2. Revise the heading for subpart 726.71 to read as set forth above.
0
3. Revise section 726.7101 to read as follows:
726.7101 Trade and Investment Activities and the ``Impact on U.S.
Jobs'' and ``Workers' Rights.''
(a) Policy. USAID policy and required procedures in ADS Chapter 225
(Program Principles for Trade and Investment Activities and the
``Impact on U.S. Jobs'' and ``Workers' Rights'') implement statutory
prohibitions on obligation and expenditure of appropriated funds. ADS
Chapter 225 requires Agency operating units to analyze a project or
activity to ensure compliance with U.S. foreign policy objectives as
stated in Section 601 of the Foreign Assistance Act (FAA) of 1961, as
amended; the U.S. Government's trade and development objectives set
forth in trade legislation; and related policy documents. If the
analysis concludes that the project or activity meets the criteria for
what the ADS chapter describes as ``gray-area activities'' or if the
contract statement of work has the potential to evolve into what the
chapter defines as a prohibited activity, then the planner must include
in the procurement request language appropriately tailored to the
specific circumstances for the contract statement of work.
(b) Special contract requirement. The contracting officer must
insert in Section H of the uniform contract format a clause
substantially the same as the clause in 752.226-70 when informed by the
requesting operating unit that the statement of work or statement of
objectives includes gray-area activities or investment-related
activities where specific activities are not identified at the time of
obligation but could be for investment-related activities, as described
in ADS Chapter 225.
Sec. 726.7102 [Removed]
0
4. Remove Sec. 726.7102.
PART 729--TAXES
0
5. The authority citation for 48 CFR part 729 is revised to read as
follows:
Authority: Sec. 621, Pub. L. 87-195, 75 Stat. 445, (22 U.S.C.
2381) as amended; E.O. 12163, Sept. 29, 1979, 44 FR 56673; and 3 CFR
1979 Comp., p. 435.
Subpart 729.4--Contract Clauses
0
6. Revise Sec. 729.402-70 to read as follows:
729.402-70 Foreign contracts.
(a) The annual Department of State, Foreign Operations, and Related
Programs Appropriations Act (SFOAA) requires USAID to take certain
steps to prevent countries from imposing taxes, including value added
tax (VAT) and customs duties, on U.S. foreign assistance, or if
imposed, requires the countries to reimburse the assessed taxes or
duties. The SFOAA also requires certain reporting to Congress on host
country taxation. Because countries imposing such taxes assess them
directly on contractors, USAID requires contractors to report annually
on whether taxes have been imposed and, if so, whether the foreign
government reimbursed the taxes.
(b) The contracting officer must insert the clause at Sec.
752.229-71, Reporting of Foreign Taxes, in solicitations and resulting
contracts when:
(1) A contract is fully or partially funded with funds appropriated
under titles III through VI of an SFOAA making appropriations for the
Department of State, foreign operations, and related programs, and
(2) The contract is to be performed wholly or partly in a foreign
country.
[[Page 39192]]
PART 731--CONTRACT COST PRINCIPLES AND PROCEDURES
0
7. The authority citation for 48 CFR parts 731 and 752 continues to
read as follows:
Authority: Sec. 621, Pub. L. 87-195, 75 Stat. 445, (22 U.S.C.
2381) as amended; E.O. 12163, Sept. 29, 1979, 44 FR 56673; and 3 CFR
1979 Comp., p. 435.
Subpart 731.2--Contracts With Commercial Organizations
0
8. Revise Sec. 731.205-43 to read as follows:
731.205-43 Trade, business, technical and professional activity
costs--USAID conference approval requirements.
(a) Definitions. As used in this section--
Conference means a seminar, meeting, retreat, symposium, workshop,
training activity or other such event that is funded in whole or in
part by USAID.
Net conference expense means the total conference expenses
excluding: any fees or revenue received by the Agency through the
conference, costs to ensure the safety of attending governmental
officials, and salary of USAID employees and USAID personal services
contractors.
Personal Services Contractor (PSC) means any individual who is
awarded a personal services contract in accordance with AIDAR appendix
D or J of this chapter.
Temporary duty (TDY) travel means official travel at least fifty
(50) miles from both the traveler's home and duty station for a period
exceeding twelve (12) hours.
USAID employee means a USAID direct-hire employee or a direct-hire
Federal employee from another U.S. government agency detailed to USAID.
(b) Prior approval. USAID policy requires contractors to obtain
contracting officer approval of the following, unless an exception in
paragraph (c) of the clause at 752.231-72 applies:
(1) A conference funded in whole, or in part, by USAID when ten
(10) or more USAID employees or personal services contractors are
required to travel on temporary duty status to attend the conference;
or
(2) A conference funded in whole, or in part, by USAID when the net
conference expense funded by USAID is expected to exceed $100,000,
regardless of the number of USAID employees or USAID personal services
contractors who will participate in the conference.
(c) Allowability of cost. Costs associated with a conference that
meets the criteria above, incurred without USAID prior written
approval, are unallowable.
(d) Solicitation provision and contract clause. Contracting
officers must insert the clause at 752.231-72 in all USAID-funded
solicitations and contracts anticipated to include a requirement for a
USAID-funded conference.
Subpart 731.3--Contracts With Educational Institutions
0
9. Add Sec. 731.374 to read as follows:
731.374 Conference approval requirements.
USAID's policies regarding conference approval requirements are set
forth in (48 CFR) AIDAR 731.205-43. These policies are also applicable
to contracts with educational institutions.
Subpart 731.7--Contracts With Nonprofit Organizations
0
10. Add Sec. 731.775 to read as follows:
731.775 Conference approval requirements.
USAID's policies regarding conference approval requirements are set
forth in (48 CFR) AIDAR 731.205-43. These policies are also applicable
to contracts with nonprofit organizations.
PART 752--SOLICITATION PROVISIONS AND CONTRACT CLAUSES
Subpart 752.2--Text of Provisions and Clauses
0
11. Add 752.226-70 to read as follows:
752.226-70 Trade and Investment Activities and the ``Impact on U.S.
Jobs'' and ``Workers' Rights.''
As prescribed in 48 CFR 726.7101(b), insert a clause substantially
as follows:
Trade and Investment Activities and the ``Impact on U.S. Jobs'' and
``Workers' Rights'' (Jul 2023)
(a) Except as specifically set forth in this contract or
otherwise authorized by USAID in writing, no funds or other support
provided under this contract may be used for any activity that:
provides financial incentives and other assistance for U.S.
companies to relocate operations abroad if it is likely to result in
the loss of U.S. jobs; contributes to violations of internationally
recognized workers' rights defined in 19 U.S.C. 2467(4); or provides
financial incentives for entities located outside the United States
to relocate or transfer jobs from the United States to other
countries or provide financial incentives that would adversely
affect the labor force in the United States.
(b) In the event the Contractor is requested to provide services
in any of the above areas or requires clarification from USAID as to
whether an activity would be consistent with the limitation set
forth above, the Contractor must notify the Contracting Officer and
provide a detailed description of the expected impact of the
proposed activity. The Contractor must not proceed with the activity
until advised by USAID in writing that it may do so.
(c) The Contractor must ensure that its employees and
subcontractors providing trade and investment support services are
made aware of the restrictions set forth in this clause and must
include this clause in all subcontracts.
(End of clause)
0
12. Revise 752.229-71 to read as follows:
752.229-71 Reporting of Foreign Taxes
As prescribed in (48 CFR) AIDAR 729.402-70(b), insert the following
clause in applicable solicitations and resulting contracts. The
contracting officer must insert the address and point of contact at the
Embassy, Mission, or M/CFO/CMP as appropriate under paragraph (d) of
this clause.
Reporting of Foreign Taxes (Jul 2023)
(a) Definitions. As used in this clause--
Foreign government includes any foreign governmental entity.
Foreign taxes include value-added taxes and customs duties but
not individual income taxes assessed to local staff.
Local staff means Cooperating Country National employees.
(b) Annual report. (1) The Contractor must submit a report
detailing foreign taxes assessed under this contract during the
prior U.S. government fiscal year. The report must be submitted
annually by April 16.
(2) A report is required even if the Contractor did not pay any
foreign taxes during the reporting period. A cumulative report may
be provided if the Contractor is performing more than one award in
the foreign country.
(c) Contents of report. The report must contain:
(1) Contractor name.
(2) Contact name with phone number and email address.
(3) Contract number(s).
(4) Amount of foreign taxes assessed by each foreign government
(listed separately) under this contract during the prior U.S.
Government fiscal year.
(i) Taxes assessed on any individual transaction of less than
$500 should not be reported.
(ii) The Contractor must report only foreign taxes assessed by a
foreign government receiving U.S. assistance under this contract.
The Contractor must not report on foreign taxes assessed by a third-
party foreign government.
(5) Any reimbursements of foreign taxes received by the
Contractor on the taxes reported in paragraph (c)(4) of this clause
received through the date of the report.
(d) Submission of report. The Contractor must submit the report
to: [Contracting Officer must insert address and point of
[[Page 39193]]
contact at the Embassy or Mission in the country in which the
contract will be performed, or CFO/CMP for USAID/W-issued contracts,
as appropriate], with a copy to the Contracting Officer's
Representative.
(e) Subcontracts. The Contractor must include this reporting
requirement in all subcontracts issued under this contract. The
Contractor shall collect and incorporate into the Contractor's
report all information received from subcontractors pursuant to this
clause.
(End of clause)
0
13. Revise 752.231-72 to read as follows:
752.231-72 Conference planning and required approval
As prescribed in (48 CFR) AIDAR 731.205-43(d), insert the following
clause in section H of all USAID-funded solicitations and contracts
anticipated to include a requirement for a USAID-funded conference.
Conference Planning and Required Approval (Jul 2023)
(a) Definitions. As used in this clause--
Conference means a seminar, meeting, retreat, symposium,
workshop, training activity or other such event that is funded in
whole or in part by USAID.
Net conference expense means the total conference expenses
excluding: any fees or revenue received by the Agency through the
conference, costs to ensure the safety of attending governmental
officials, and salary of USAID employees and USAID personal services
contractors.
Personal Services Contractor (PSC) means any individual who is
awarded a personal services contract in accordance with AIDAR
appendix D or J of this chapter.
Temporary duty (TDY) travel means official travel at least fifty
(50) miles from both the traveler's home and duty station for a
period exceeding twelve (12) hours.
USAID employee means a USAID direct-hire employee or a direct-
hire Federal employee from another U.S. government agency detailed
to USAID.
(b) Prior approval. Unless an exception in paragraph (c)
applies, the Contractor must obtain prior written approval from the
Contracting Officer at least 30 days prior to committing costs, for
the following:
(1) A conference funded in whole or in part by USAID when ten
(10) or more USAID employees or Personal Services Contractors are
required to travel on temporary duty status to attend the
conference; or
(2) A conference funded in whole or in part by USAID and
attended by USAID employees or USAID Personal Services Contractors,
when the net conference expense funded by USAID is expected to
exceed $100,000, regardless of the number of USAID participants.
(c) Exceptions. Prior USAID approval is not required for the
following:
(1) Co-creation conferences to facilitate the design of programs
or procurements.
(2) Events funded and scheduled by the Center for Professional
Development within the USAID Office of Human Capital and Talent
Management.
(3) A single course presented by an instructor conducted at a
U.S. Government training facility (including the Washington Learning
Center or other USAID training facilities), a commercial training
facility, or other venue if a U.S. Government training facility is
not available.
(4) Conferences conducted at a U.S. Government facility or other
venue not paid directly or indirectly by USAID, when travel of USAID
employees or USAID Personal Services Contractors, light refreshments
and, if applicable, costs associated with participation of the
Contractor's staff are the only direct costs associated with the
event.
(d) Allowability of cost. Costs associated with a conference
that meet the criteria above, incurred without USAID prior written
approval, are unallowable.
(e) Post-award. Conferences approved at the time of award will
be incorporated into the contract. The Contractor must submit
subsequent requests for approval of conferences on a case-by-case
basis, or requests for multiple conferences may be submitted at one
time.
(f) Documentation. Requests for approval of a conference that
meets the criteria in paragraphs (b) of this clause must include:
(1) A brief summary of the proposed event;
(2) A justification for the conference and alternatives
considered, e.g., teleconferencing and video-conferencing;
(3) The estimated budget by line item (e.g., travel and per
diem, venue, facilitators, meals, equipment, printing, access fees,
ground transportation);
(4) A list of USAID employees or PSCs attending and a
justification for each, and the number of other USAID-funded
participants (e.g., Contractor personnel);
(5) A cost comparison for at least three potential venues
(including a U.S. Government owned or leased facility) and a
justification if the lowest cost facility is not selected;
(6) If meals will be provided to local USAID employees or PSCs
(a local employee would not be in travel status), a statement on
whether the meals are a necessary expense to support the conference
objectives; and
(7) A statement signed by an employee of the Contractor with
authority to bind the Contractor, confirming that strict fiscal
responsibility has been exercised in making decisions regarding
conference expenditures, the proposed costs are comprehensive and
represent the greatest cost advantage to the U.S. Government, and
that the proposed conference representation has been limited to the
minimum number necessary to support the conference objectives.
(End of clause)
Mark Walther,
Chief Acquisition Officer.
[FR Doc. 2023-12569 Filed 6-14-23; 8:45 am]
BILLING CODE 6116-01-P
