On January 8, the Treasury Department published its quarterly ‘List of Countries Requiring Cooperation with International Boycott’ in the Federal Register.

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, United Arab Emirates, and Yemen.

This list is unchanged from Treasury’s last Federal Register Notice regarding boycott, published on August 2, 2017.