United States of America
Practice Relating to Rule 65. Perfidy
Section J. Simulation of protected status by using flags or military emblems, insignia or uniforms of neutral or other States not party to the conflict
The US Manual for Military Commissions (2010), Part IV, Crimes and Elements, states: “One may commit an act of treachery or perfidy by, for example, … feigning a protected status by the use of signs, emblems, or uniforms of … a neutral State or a State not party to the conflict”.