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C-ID-81-2 1 (1980-12-15)

handle is hein.gao/gaobabblb0001 and id is 1 raw text is: 114)4'? COMPTROLLER GENERAL'S REPORT OEPARTMENT OF DEFENSE) To THE C STILL PAYING SOME COMMITTEE ON APPROPRIATIONS FOREIGN TAXES HOUSE OF REPRESENATES DIGEST Since the early 1950s the Congress has expressed concern that the United States not pay taxes to foreign governments on defense activities over- seas. In 1979, the House Committee on Appropriations noted that some tax payments were continuing and reiterated its longstanding objection to such pay- ments.\ ( 62(4/ / ~ ib I) ''~ ~44 ( jy/2~, In its fiscal year 1980 report, the Committee deleted funds in the Department of Defense's (DOD's) appropriation earmarked for this purpose and requested GAO to investigate U.S. policy and activities since GAO's 1970 report.' The Congress went still further in the 1981 appro- priation for military construction, expressly banning the use of funds for the payment of property taxes to any foreign government. DOD and State have initiated actions to obtain further tax relief. The Departments of State and Defense have made some progress in reducing the tax burden on U.S. forces overseas. In the United Kingdom, the per- centage of the tax assessment that is billed to U.S. forces has been negotiated downward and off- setting credits have been applied toward the U.S. obligation. The United States has also been afforded some tax relief in Germany. However, in these two countries--where over half of all U.S. forces deployed overseas are stationed--the United States still pays millions of dollars in taxes., PROPERTY TAXES IN THE UNITED KINGDOM (While the United Kingdom does not have any levies specifically called property taxes, local govern- ments raise money through so-called rates which are assessed as a percentage of the annual rental value of real estate During Britain's financial year 1978-1979, DOD paid $1.4 million in rates or similar payments on military bases and defense installations in the United Kingdom. In addition, / C~ (, C-ID-81-2 DECEMBER 15, 1980

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