DODD 5100.64

Abstract

<u>PURPOSE</u> <br>This Instruction: <br>Reissues Reference (a) as a DoD Instruction according to the guidance in Reference (b) and the authority in Reference (c). <br>Defines the tax relief policy of the Department of Defense, designates the organizational element that has continuing responsibility for the overall direction of the DoD Foreign Tax Relief Program, delineates the responsibilities of other organizational elements to implement and monitor the program, and requires the preparation and maintenance of specified foreign country tax law studies to help institute statistical reporting procedures. <br><u>APPLICABILITY</u> <br>This Instruction applies to: <br>The Office of the Secretary of Defense, the Military Departments, the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities in the Department of Defense (hereafter referred to collectively as the "DoD Components"). <br>The policy set forth in this Instruction applies to appropriated and nonappropriated funds of the Department of Defense that are subject to taxes imposed by: <br>Foreign countries in which U.S. Military Forces are regularly stationed or to which they are regularly deployed (other than attach&#233; and other military personnel assigned to a U.S. diplomatic mission); and <br>Any foreign countries in which most U.S. defense activities serve the common defense or overall military security of the country. <br>The policy set forth in this Instruction also applies to Security Assistance and related expenditures in all countries.