United Arab Emirates (UAE) has been removed from the "List of Countries Requiring Cooperation with an International Boycott." As required by Section 999(a)(3), on April 8, 2021, the Treasury Department published the 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). This list excluded the United Arab Emirates (UAE). Therefore, taxpayers only need to file Form 5713 for activities in the UAE conducted through April 8, 2021.
