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DoD issued a final rule to amend the Defense Federal Acquisition Regulation Supplement (DFARS) to address the treatment of taxes for solicitations and contracts with performance in Afghanistan. This rule implements the North Atlantic Treaty Organization (NATO) Status of Forces Agreement and the Security and Defense Cooperation Agreement between Afghanistan and the United States of America, which exempts NATO and DoD contractors or subcontractors from the payment of certain taxes in Afghanistan.  This rule is not expected to have a significant economic impact on a substantial number of small entities.