A current list of countries that require (or may require) participation in, or cooperation with, an international boycott.
The U.S. Treasury Department today released for publication in the Federal Register a current list of countries that require (or may require) participation in, or cooperation with, an international boycott (within the meaning of Internal Revenue Code section 999(b)(3)).1
The Treasury release is provided under the U.S. international boycott rules, and contains the same list of countries as provided under the prior list2—no new countries are added, and no countries are removed from the prior list. The countries on the current list are:
1 Section 999(a)(3) directs the Treasury Secretary to maintain and publish, at least on a quarterly basis, a list of countries that require (or may require) participation with an international boycott.
2 The most recent change to the list was made in April 2021, when Treasury removed the United Arab Emirates (UAE) from the list.