SOI Tax Stats - International Boycott Report Study Metadata
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What are International Boycott Reports?
International Boycott Reports are required of U.S. taxpayers to report operations in, with, or related to, countries participating in boycotts not sanctioned by the U.S. government. Per Internal Revenue Code section 999(a), taxpayers report these operations on Form 5713, International Boycott Report, filed annually with their Federal income tax returns. Congress enacted the antiboycott laws in the 1970’s in response to the Arab league’s boycott of Israel. Covered operations include any business or commercial transactions, even if they do not generate income. Although Congress intended these laws to dissuade boycotts of Israel, they cover any boycott not sanctioned by the United States.
This page provides additional information about data produced in SOI's International Boycott Report Study. Please click on a link below to get started.
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Please visit International Boycott Report Statistics for data tables and articles from the study.