On January 8, 2018, the U.S. Department of the Treasury (the "Department") published the list of countries requiring cooperation with an international boycott. Section 999(a)(3) of the Internal Revenue Code requires the Department to periodically publish a current list of countries which may require participation in or cooperation with a boycott that is not sanctioned by the U.S. government. The current list of countries is unchanged from the Departments March 30, 2017 list and includes the following countries:
- Saudi Arabia
- United Arab Emirates
- Federal Register - "List of Countries Requiring Cooperation with an International Boycott" - March 30, 2017
- Federal Register - "List of Countries Requiring Cooperation with an International Boycott" - January 8, 2018
- IRS - "6.61.6 Boycotts"
- Title 26 - Internal Revenue Code - "Part V - International Boycott Determinations" - 1986