Today, the IRS issued Notice 2015-35, which provides a list of qualified income tax treaties for purposes of exemption from the tax imposed by section 5000C.  Section 5000C imposes a 2% tax on certain foreign persons receiving specified federal procurement payments.  The release of Notice 2015-35 comes a day after the IRS issued proposed regulations under section 5000C.  Notice 2015-35 is effective for all payments received under specified federal procurement contracts entered into on and after January 2, 2011.