Treasury and the IRS issued final regulations under section 5000C relating to the two percent tax on payments made by the US government to foreign persons pursuant to a contract for goods or services if the goods are manufactured or produced or the services are provided in any country that is not a party to an international procurement agreement with the US. The regulations also include rules under section 6114 with respect to foreign persons claiming an exemption from the two percent tax under an income tax treaty. The final rules make a number of revisions to the proposed rules that were issued in April 2015.