Headquarters
Department of the Army
Washington, DC
3 August 2022
*Army Regulation 27-70

Effective 17 December 2017

Legal Services

Department of Defense Foreign Tax Relief Program

By Order of the Secretary of the Army:

JAMES C. MCCONVILLE
General, United States Army
Chief of Staff

MARK F. AVERILL
Administrative Assistant to the Secretary of the Army

History. This regulation is a certified current on 3 August 2022. Aside from the administrative changes listed in the summary of change, no other changes were made to certify the currency of this regulation.

Summary. This regulation contains policy and guidance for foreign tax relief for the Department of the Army.

Applicability. This regulation applies to the Regular Army, the Army National

Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated.

Proponent and exception authority. The proponent of this regulation is The Judge Advocate General. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25-30 for specific guidance.

Army internal control process. This regulation contains internal control provisions in accordance with AR 11-2 and identifies key internal controls that must be evaluated (see appendix B).

Supplementation. Supplementation of this regulation and establishment of command and local forms is prohibited without prior approval from The Judge Advocate General (DAJA-KF), 2200 Army Pentagon, Washington, DC 20310-2200.

Suggested improvements. Users are invited to send comments and suggested improvements on DA FormDA FormDepartment of the Army form 2028 (Recommended Changes to Publications and Blank Forms) directly to The Judge Advocate General (DAJA-KF), 2200 Army Pentagon, Washington, DC 20310-2200.

Distribution. This regulation is available in electronic media only and is intended for the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.

*This regulation supersedes AR 27-70, dated 15 January 1980.