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Oracle V-ECON

ECONOMIC AUDIT UPDATED 2026-06-02
V-ECON Score 7.00 /10 B Oracle — BDS-1000 746
V-ECON 7.00

Evidence-only forensic audit. Scoring happens downstream — see the main dossier for the composite assessment.

V-ECON Audit — Oracle Corporation

Supply Chain & Sourcing Relationships

No public evidence identified of Oracle procuring agricultural goods from Israeli exporters such as Mehadrin, Hadiklaim, Galilee Export, or Agrexco. Oracle’s business model centers on enterprise software, cloud infrastructure, and hardware rather than agricultural products 1. No public evidence identified of Oracle functioning as an importer of record for goods in any jurisdiction. Seasonal sourcing patterns do not apply to Oracle’s supply chain, which involves hardware components, semiconductors, and software licensing rather than seasonal agricultural produce. No public evidence identified of Israeli-origin products reaching Oracle through third-party distributors, though Oracle’s Supplier Code of Conduct addresses labor rights and environmental standards without territory-specific agricultural sourcing provisions 1.

Product Origin, Labeling & Regulatory Compliance

No public evidence identified of Oracle selling, distributing, or procuring physical agricultural produce from settlement contexts. Oracle’s product and service portfolio comprises enterprise software, cloud computing services, and hardware, making agricultural origin labeling regulations inapplicable to its operations. No public evidence identified of any Oracle corporate policy addressing the sourcing or labeling of goods from occupied or contested territories in an agricultural or consumer goods context. Oracle’s regulatory exposure in agricultural labeling is nil given its technology-focused product portfolio.

Investment, Capital & Financial Exposure

Oracle maintains direct operational presence in Israel through Oracle Israel Ltd., located at Aharon Bart St 18, Petah Tikva 4951448 1. Oracle operates an OCI (Oracle Cloud Infrastructure) data center in Jerusalem (il-jerusalem-1), operational since February 2021, built 50 meters underground in the Har Hotzvim tech hub, spanning 14,000 sqm across four underground floors with an original investment of approximately $200 million 2. In March 2024, Larry Ellison announced a $10 billion planned investment for construction in Israel in 2025; however, as of February 2025, Oracle has shelved plans for a second Israeli data center, likely favoring construction in the UAE instead 3. Oracle’s 10-K filing shows Israel long-lived assets of $15.4 million for fiscal year 2025 and $19 million for fiscal year 2024 4. Oracle maintains R&D operations in Israel through its Israeli subsidiary 1; however, no specific evidence was identified of Oracle participating in Israel Innovation Authority PTE (Preferred Technology Enterprise) programmes or receiving specific R&D grants. Oracle appears on the Authority’s MNC page but no specific grant or designation has been confirmed.

Oracle Corporation is incorporated in Delaware, USA, with operational headquarters in Austin, Texas, and the parent entity is US-domiciled 4. Larry Ellison holds approximately 40-42% of outstanding shares, conferring effective voting control. Profits flow from Israel to the US parent entity via standard intercompany royalty and dividend structures, subject to Israeli withholding tax. No public evidence identified of Oracle corporate treasury holding Israeli sovereign bonds, Israeli-domiciled equities, or Israel-focused investment funds; Oracle’s corporate treasury is managed in US dollars.

Operational Presence & Market Activity

Oracle maintains a confirmed office presence in Israel in Petah Tikva, encompassing sales, consulting, technical support, and R&D functions 1. The OCI Israel cloud region (il-jerusalem-1) adds capital-intensive fixed data center infrastructure to Oracle’s Israeli physical footprint 2. No evidence has been identified of Oracle operating offices, facilities, or infrastructure within the West Bank, Golan Heights, or Gaza Strip in its own disclosures. Oracle Israel employs several hundred to approximately 1,000+ employees, and Oracle Israel Ltd. is registered with the Israeli Tax Authority and subject to Israeli corporate income tax, though no specific tax contribution figures are publicly disclosed 1.

Oracle characterises Israel within its broader Middle East & Africa (MEA) regional segment in financial disclosures, and Israel is not separately identified as a named strategic market 4. Israeli business press characterises Oracle as a major enterprise technology provider in the Israeli market, describing it as a significant vendor to Israeli enterprises and public sector clients. CEO Safra Catz stated: “For us, it’s the U.S., Israel, and then the rest of the world. We don’t hide it” 5.

Oracle provides software and database products to the Israeli Ministry of Defense, Israeli military, Israeli Air Force, Israeli Civil Administration (in occupied West Bank), and Israel Police 1. In 2015, Oracle Israel renewed a licensing agreement worth NIS 140 million for implementation of Oracle systems in military and security agencies for three years 1. In August 2022, Oracle contracted as sole supplier for licenses, maintenance, support, and upgrade services for Israel Police worth approximately NIS 880,000 1. Oracle provides servers to the Israeli Civil Administration (headquartered in the settlement of Beit El) for a system used to monitor “illegal construction” in Area C of the West Bank 1. Oracle software is present in all Population and Immigration Authority computer systems, including the Rotem-Reut border control system deployed at 25 border crossings including Israeli checkpoints in occupied West Bank and East Jerusalem 1.

Oracle lost the Israeli government Project Nimbus cloud tender valued at $1.2 billion; Oracle was disqualified in the first phase due to security gaps identified by Israel’s National Cyber Directorate, and Oracle filed a petition which the Jerusalem District Court dismissed in October 2021 6. Oracle has a decades-long partnership with development and implementation of projects for Israeli military and security forces 1. Project Menta is a classified four-year data engineering project with the Israeli Air Force conducted in 2021 7. Unit 81 (IDF) entered into a three-year program with Oracle to expedite military procurement, allowing soldiers to make purchase requests via Oracle systems, with the final stage announced in 2022 7. Oracle partnered with Rafael Advanced Defense Systems in September 2024 to provide Rafael’s IMILITE and FIRE WEAVER AI systems via Oracle Cloud Infrastructure to the US military 8.

Corporate Structure & Foundational Ties

Oracle Corporation was founded in 1977 in Santa Clara, California, and is not an Israeli-founded company nor was it originally incorporated in Israel. Oracle Corporation is legally domiciled in Delaware (state of incorporation) with operational headquarters in Austin, Texas, and maintains no dual headquarters or legacy headquarters in Israel. No public evidence identified of Israeli state ownership of any stake in Oracle Corporation. No public evidence identified of Israeli government-appointed board members on Oracle’s board. Oracle holds contracts with Israeli government entities as a commercial vendor and supplier—a vendor-client relationship not constituting state institutional linkage in the ownership sense. Leon Panetta, former CIA Director and Secretary of Defense, serves on Oracle’s board of directors 9. No public evidence identified of golden shares, founder shares with veto rights, or charter provisions tying Oracle’s operations to the Israeli state.

Oracle is NOT listed in the UN OHCHR database of business enterprises involved in settlement activity (158 companies in the 2025 update) 10. Oracle appears in the Don’t Buy Into Occupation V report (November 2025), which lists 104 companies implicated in Israeli occupation 11.

Larry Ellison has made substantial financial contributions to Israeli military causes, including a $16.6 million donation to Friends of the Israel Defense Forces (FIDF) in 2017, described as the “largest single donation in the organization’s history at the time” 12. Ellison donated $10 million to FIDF in 2014 and $500,000 to a Sderot community centre in 2007, with total documented giving to Israeli military causes exceeding $26 million 13. Following the October 7, 2023 attacks, Ellison made public statements of support for Israel. Oracle posted “Oracle stands with Israel” after October 7, provided double salary payments to Israeli employees, donated $1 million to Magen David Adom, and launched an employee fundraising campaign 5.

CEO Safra Catz (born in Israel) visited Israel in October 2023 during wartime and stated Oracle will “double its investment” in Israel and build a second underground data center 14. An internal 2015 email from Catz to Ehud Barak discussed “embedding love and respect for Israel in American culture” and fighting BDS “before kids even get to college” 15. No public evidence identified of Larry Ellison donations to Reichman University (IDC Herzliya); documented donations are to FIDF/IDF causes only. No public evidence identified of Larry Ellison holding direct personal stakes in Israeli-domiciled companies beyond his Oracle shareholding.

Alrov Properties & Lodging Ltd., an Israeli hotel company, selected MICROS OPERA Enterprise for all luxury hotels in Europe and Israel (2011 announcement), and some Alrov properties are located in settlement contexts such as the Dead Sea region. Specific hotel properties using Oracle MICROS/OPERA in settlement locations have not been individually verified beyond the Alrov connection. Oracle provides cloud and data infrastructure to Israeli government ministries including those with administrative functions extending into occupied territories (Defense, Civil Administration), a specific intersection documented through Who Profits reporting on Civil Administration servers 1.

Profit Repatriation & Economic Contribution

Oracle does not disclose Israel-specific revenue in SEC filings; Israel is subsumed within the broader Americas and Middle East & Africa regional reporting segments 4. Oracle’s 10-K shows Israel long-lived assets of $15.4 million (FY2025) and $19 million (FY2024), indicating some operational asset presence 4. Profits generated in Israel flow outward to the US parent entity (Oracle Corporation, Delaware/Austin) through standard multinational subsidiary-to-parent repatriation. Oracle is identified in Israeli technology and business reporting as a significant employer and enterprise technology anchor in the Israeli market. No formal Israeli government designation of Oracle as a strategically critical economic actor has been identified.

Oracle had constructive notice of both the ICJ Advisory Opinion (19 July 2024) and ICC Arrest Warrants (21 November 2024) as a major multinational corporation with active operations in Israel and established legal and compliance functions. All documented Israeli operations continued post both dates without identified public modification. Oracle’s OCI Israel cloud region was operational in 2024, straddling the ICJ AO date, and Oracle’s enterprise software licensing, cloud service agreements with Israeli government ministries and defense-sector entities, and other documented Israeli operations continued post-July 2024. No Oracle public statement or filing has been identified indicating any review, suspension, or modification of Israeli operations in response to the ICJ Advisory Opinion. Oracle’s Israeli operations continued through and after the November 21, 2024 ICC arrest warrant issuance, and no Oracle public statement or filing has been identified indicating any response to the ICC arrest warrants.

End Notes

Footnotes

  1. https://www.whoprofits.org/companies/company/7396?oracle= ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13

  2. https://www.theregister.com/on-prem/2021/10/14/oracle-opens-cloud-data-centre-50m-underground-in-israel/ ↩ ↩2

  3. https://en.globes.co.il/en/article-oracle-shelves-plans-to-build-data-center-in-israel-1001491500 ↩

  4. https://www.sec.gov/Archives/edgar/data/1341439/000095017025087926/orcl-20250531.htm ↩ ↩2 ↩3 ↩4 ↩5

  5. https://www.israeltechinsider.com/p/why-oracle-and-nvidia-are-leaning ↩ ↩2

  6. https://www.calcalistech.com/ctech/articles/0,7340,L-3920727,00.html ↩

  7. https://www.bdsmovement.net/sites/default/files/2025-03/Oracle_Company_Complicity_Profile.pdf ↩ ↩2

  8. https://www.oracle.com/news/announcement/ocw24-oracle-and-rafael-to-provide-cloud-based-ai-solutions-for-defense-missions-2024-09-10 ↩

  9. https://www.oracle.com/corporate/executives/board-of-directors ↩

  10. https://www.ohchr.org/en/business/bhr-database ↩

  11. https://dontbuyintooccupation.org/reports/dont-buy-into-occupation-report-2025 ↩

  12. https://www.timesofisrael.com/record-53-8-million-raised-for-idf-soldiers-at-beverly-hills-gala ↩

  13. https://www.ynetnews.com/article/5038379 ↩

  14. https://www.timesofisrael.com/during-war-visit-oracle-ceo-affirms-commitment-to-open-second-data-center-in-israel ↩

  15. https://www.middleeastmonitor.com/20251002-oracle-executive-pushed-to-embed-love-for-israel-in-us-culture-as-tiktok-sale-advances ↩