[Federal Register Volume 86, Number 66 (Thursday, April 8, 2021)]
[Notices]
[Pages 18374-18375]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-07244]


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DEPARTMENT OF THE TREASURY

Office of the Secretary


List of Countries Requiring Cooperation With an International 
Boycott

    In accordance with section 999(a)(3) of the Internal Revenue Code 
of 1986,

[[Page 18375]]

the Department of the Treasury is publishing a current list of 
countries which require or may require participation in, or cooperation 
with, an international boycott (within the meaning of section 999(b)(3) 
of the Internal Revenue Code of 1986).
    On the basis of the best information currently available to the 
Department of the Treasury, the following countries require or may 
require participation in, or cooperation with, an international boycott 
(within the meaning of section 999(b)(3) of the Internal Revenue Code 
of 1986).

Iraq
Kuwait
Lebanon
Libya
Qatar
Saudi Arabia
Syria
Yemen

    The UAE has been removed from this list due to issuance of Federal 
Decree-Law No. 4 of 2020, which repealed its law mandating a boycott of 
Israel, and the subsequent actions that the UAE government has taken to 
implement the new policy.

Kevin Nichols,
Acting International Tax Counsel (Tax Policy).
[FR Doc. 2021-07244 Filed 4-7-21; 8:45 am]
BILLING CODE 4810-25-P