2007/04/03
作者:约翰·布莱克
三月底, 2007, the Department of Treasury released the most current list of countries which require, 或者可能需要, cooperation with an international boycott within the meaning of section 999(b)(3) of the Internal Revenue Code of 1986.
The list includes:
- 科威特
- 黎巴嫩
- 利比亚
- 卡塔尔
- 沙特阿拉伯
- 叙利亚
- United Arab Emirates
- 也门
Republic of 伊拉克 is not on this list but its status is currently under review by the Department of Treasury and it may be added in the future.
底线:
The Treasury Department’s list is related to the antiboycott issues for companies who claim foreign tax credits when they file their tax returns, and does not legally have a direct link to the comprehensive antiboycott rules in the Export Administration Regulations. As a practical matter, 然而, for 耳朵 compliance US persons (as defined the 耳朵 antiboycott rules) should focus their antiboycott compliance resources on transactions and activities involving the above-listed countries who actively participate in the Arab League’s secondary and tertiary boycotts against 以色列.
来源:
- Federal Register – April 3, 2007 (Volume 72, Number 63, Page 15934)