evidence: On April 8, 2021, the U.S. Department of the Treasury (Treasury), which administers an antiboycott law and associated guidelines in response to the Arab League’s boycott of Israel, published an updated list of boycotting countries. Notably, Treasury removed the United Arab Emirates (UAE) from the list, a move that reduces reporting burdens and potential tax penalties for U.S. companies and their subsidiaries. [...] Treasury periodically publishes an official boycott list to alert the public to those countries that require or may require participation in, or cooperation with, an international boycott. Currently, Treasury views the following countries as boycotting countries: [...] Nonetheless, companies should remain vigilant for any requests from the UAE that could be interpreted as official requests to participate in, or cooperate with, the boycott of Israel, as these types of requests may still raise issues under Treasury’s rules. Also note that the U.S. Department of Commerce (Commerce) maintains separate antiboycott regulations that include both prohibitions and reporting requirements. Commerce does not publish an official boycotting country list and has received boycott reports with requests from a number of countries not included on Treasury’s list (e.g., Bangladesh).