Oracle - Economic Audit

Supply Chain & Sourcing Relationships

Oracle Israel Ltd. functions as a direct technology supplier to core institutions of the Israeli state and its defense establishment rather than as a participant in physical-goods supply chains. Oracle Israel has held Israeli Ministry of Defense (IMOD) database/software licensing agreements, including a 2015 renewal valued at roughly NIS 140 million over three years ¹². The company supplied Exadata database systems to the Israeli Air Force in a 2012 project reportedly worth more than NIS 10 million ¹. Oracle has hosted cloud-based financial and logistics systems for Israel’s Military Intelligence Directorate since 2013 ¹. Oracle Israel ran a multi-year, reportedly classified data-engineering program with the Israeli Air Force known as “Project Menta,” beginning in 2021, and conducted a three-year procurement-automation collaboration with Unit 81, an Israeli military-intelligence technology unit ¹². In September 2024, Oracle and Rafael Advanced Defense Systems announced a partnership to provide cloud-based AI solutions for Israeli defense missions ³⁴⁵. Oracle Israel is documented as the sole supplier of database/software licensing to Israel’s Population and Immigration Authority, which had purchased more than 380 Oracle software licenses as of November 2023 ¹.

Who Profits documents that Oracle Israel provides servers to the Israeli Civil Administration (ICA), the military body headquartered in the West Bank settlement of Beit El that administers Palestinian civil affairs and monitors “illegal construction,” with server-maintenance tenders issued in October–November 2024 ¹. Oracle databases underpin the “Matash” permit-management system governing work permits for Palestinian laborers employed in Israel and in Israeli settlements, and the “Rotem-Reut” border-control platform, an Oracle 11.2 database-based system deployed since 2006 at 25 crossing points including West Bank and East Jerusalem checkpoints and the Allenby Bridge Crossing ¹. No evidence was identified that any of these Oracle–Israeli-military or population-control technical relationships has been discontinued; all located reporting describes them as continuing, multi-year, or renewed engagements through 2024–2025 ¹².

No public evidence identified linking Oracle to direct sourcing or purchasing relationships with Israeli agricultural exporters such as Mehadrin, Hadiklaim, Galilee Export, or Agrexco successors. This audit cross-referenced Who Profits and BDS Movement company profiles and identified no import-of-record structure, seasonal sourcing pattern, or third-party/indirect agricultural sourcing nexus for Oracle ¹².

Product Origin, Labeling & Regulatory Compliance

No public evidence identified of settlement-origin physical products attributable to Oracle. Oracle’s product lines consist of enterprise database software, cloud infrastructure, and business applications rather than physical consumer or agricultural goods, a business-model distinction consistent across Who Profits and BDS Movement company profiling ¹². No public evidence identified of a settlement-origin product labeling-compliance program, as the category is not applicable to Oracle’s software/cloud business. No public evidence identified of a corporate labeling policy specific to Israeli- or West Bank-origin goods.

Investment, Capital & Financial Exposure

Oracle built and operates an underground cloud-region data center in the Har Hotzvim area of Jerusalem, opened in 2021, at a reported cost of roughly NIS 1.2 billion, rendered in some dollar-equivalent reporting as approximately $319 million while other secondary sources render the figure directly as “$1.2 billion” - a discrepancy this audit flags rather than resolves ¹⁶⁷. The facility sits roughly 50 meters underground, is hardened against missile and rocket strikes, and serves government, defense, banking, and healthcare clients ¹⁸. Oracle CEO Safra Catz affirmed a commitment to build a second, deeper (nine-floor) underground facility during a wartime visit to Israel reported on 19 January 2024 ⁹. Globes reported later in 2024 that Oracle had shelved the larger, 30-megawatt version of this second facility, citing wartime risk aversion and higher Israeli electricity and land costs relative to the UAE, even as Oracle’s Israel country leader publicly stated that “Israel’s second center will be built and our business in Israel remains strong” ¹⁰. Subsequent 2025–2026 trade-press coverage continues to describe Oracle’s Israel data-center investment intent as active amid a broader regional data-center investment trend ¹¹¹².

Oracle acquired the Tel Aviv-based nested-virtualization and cloud startup Ravello Systems for a reported $500 million in 2016, now folded into Oracle Cloud Infrastructure R&D operations in Israel ¹³¹⁴. Oracle separately acquired Crosswise, an Israeli big-data and cross-device advertising firm founded by alumni of IDF Unit 8200, for a reported $50 million in 2016; it now operates as “Oracle Crosswise” within Oracle’s Israel R&D structure ¹⁵¹. Oracle also acquired Iridize, a Tel Aviv-based user-training and onboarding software startup, per Who Profits, though the acquisition date was not independently confirmed ¹. Oracle announced an agreement on 6 April 2021 to acquire FarApp, a provider of eCommerce, logistics, and retail connectors for Oracle NetSuite, though an Israel-specific nexus for FarApp was not independently confirmed ¹. Oracle’s Israel R&D organization is also reported to include “Oracle Demantra” (supply-chain-management software), described as having joined Oracle via a prior acquisition, though the specific acquired-entity name and date were not independently re-verified ¹. All of the confirmed acquisitions above are wholly-owned, controlling-operating subsidiaries with Israel-based software development operations, distinct from Panaya Ltd. of Ra’anana, an ERP-upgrade software company that has been an Infosys (India) subsidiary since a 2015 acquisition and has no ownership tie to Oracle despite its Oracle/SAP-adjacent product category ¹⁶¹⁷.

No public evidence identified of Oracle underwriting or lead-arranging Israeli sovereign debt, war bonds, or Israel Bonds (Development Corporation for Israel) offerings. No public evidence identified of Oracle holding disclosed asset-management or portfolio positions in Israeli-domiciled companies, Israeli arms manufacturers, or settlement-active companies, consistent with Oracle’s status as an operating technology company rather than an asset manager, insurer, or trade-finance provider.

Operational Presence & Market Activity

Oracle Israel Ltd. maintains headquarters in Petah Tikva, additional offices in Tel Aviv and Ra’anana, R&D sites in Petah Tikva and Beersheba, and the Jerusalem-area underground cloud data center ¹¹⁸⁷. Approximately 380–400 employees were reported across the two R&D sites as of 2023–2024 reporting ¹¹⁹. Times of Israel separately reported that Oracle planned to cut tens of workers at its Israel R&D center ¹⁸.

Oracle pursued Israel’s “Nimbus” government cloud tender and reportedly recruited a former U.S. Department of Defense executive to help win the bid ²⁰. An Israeli court ruled on 21 October 2021 that Oracle did not meet the security requirements for the government cloud tender ²¹. Amazon and Google were reported to have ousted Microsoft and Oracle from the massive Israel government cloud tender ²². Despite losing the Nimbus contract, Oracle continued with plans to open its Israeli data center ²³. Oracle Israel’s country leadership has publicly characterized Israel as strategically central to its business: Oracle Israel’s head stated that “storing data outside Israel is dangerous” ⁸; Oracle inaugurated its regional cloud center in Jerusalem with stated plans to open a second site ⁷; Safra Catz stated “We believe now is a very good time to be in Israel” and “For us, it’s the U.S., Israel, and then the rest of the world. We don’t hide it” ²⁴; and Oracle sales leadership was quoted stating “Supporting Israel is in our DNA - even if it costs us clients” ²⁴.

Oracle continued and expanded Israel-linked commercial and public-positioning activity after key international legal milestones. The Oracle–Rafael Advanced Defense Systems cloud-based AI defense partnership was announced on 10 September 2024, after the ICJ’s 19 July 2024 advisory opinion on the legal consequences of Israel’s policies in the Occupied Palestinian Territory ³⁴⁵. Safra Catz’s “if you’re not for America or Israel, don’t work here” statement to Israeli media was reported in November 2024, the same month the ICC issued arrest warrants related to the Gaza conflict ²⁵²⁶²⁴. Oracle’s commitment to a second Jerusalem-area underground data center was reaffirmed during Safra Catz’s January 2024 wartime visit and continued to be referenced in 2024–2025 reporting notwithstanding the later shelving report ^9101112.

In October 2023, Oracle was among a group of technology companies - alongside Google - that publicly condemned the 7 October Hamas attack and pledged aid to Israel ¹⁹. Following the attack, Safra Catz directed that the message “Oracle stands with Israel” be displayed on Oracle company screens in more than 180 countries ²⁷. During Oracle’s pursuit of a stake in TikTok, reporting alleged that Oracle clamped down on pro-Palestine dissent and suppressed pro-Palestinian voices while cutting charity support amid the takeover bid ²⁷²⁸. Peoples Dispatch characterized the episode as part of “the new geopolitics of algorithms” linking TikTok, Oracle, and Israel ²⁹. Responsible Statecraft reported that Oracle executives told staff to “love Israel or maybe this isn’t the job for you,” and separately quoted a TikTok investor urging that companies “embed the love and respect for Israel” in the United States ²⁵²⁶. Safra Catz attended a private 2024 lobbying meeting with U.S. senators advocating continued weapons shipments to Israel ²⁷.

Corporate Structure & Foundational Ties

Oracle Corporation was founded in 1977 in the United States and is not an Israeli-founded company; its global headquarters is in Austin, Texas ¹. Oracle Israel Ltd. is a wholly-owned subsidiary opened in the 1990s, headquartered in Petah Tikva, structured as a standard-form foreign operating subsidiary rather than a dual or legacy headquarters arrangement ¹¹⁸. Israel’s Preferred Technology Enterprise regime under the Encouragement of Capital Investments Law applies a reduced 12% (versus 23%) corporate tax rate to qualifying Israeli technology income, but No public evidence identified confirms that Oracle Israel Ltd. specifically holds PTE designation. No public evidence identified of Israeli beneficial ownership or control of Oracle Corporation; Oracle is majority-influenced by U.S. co-founder Larry Ellison, reported by multiple secondary sources (not independently re-verified against primary SEC filing text) to hold approximately 40% of shares, together with U.S. institutional holders including Vanguard, BlackRock, and State Street. Aggravating factors documented for Oracle’s Israel nexus include the scale of its R&D presence (400-plus employees across two sites and a reported data-center investment exceeding $319 million), its multi-year IDF/defense relationships spanning IMOD licensing, the Israeli Air Force, the Military Intelligence Directorate, and the Rafael partnership, and its sole-supplier position for Israel’s Population and Immigration Authority database ¹⁷²³.

Larry Ellison, Oracle’s co-founder and Executive Chairman/CTO, donated $16.6 million to Friends of the Israel Defense Forces (FIDF) in 2017, reported at the time as the largest single gift in FIDF’s history, at a Beverly Hills gala that raised a record $53.8 million overall ³⁰³¹. Truthout’s reporting characterized major FIDF donors, including Ellison, as billionaires subsidizing the Israeli military through a U.S. nonprofit ³². In 2007, Ellison pledged $500,000 to fortify a community center in Sderot, an Israeli town on the Gaza border ³³. Multiple secondary sources, not independently verified against an official Oracle or Netanyahu statement, report that Ellison offered former Israeli Prime Minister Benjamin Netanyahu a position at Oracle around 2021 and hosted him on his private Hawaiian island ²³⁴.

Safra Catz, Oracle’s former CEO (2014–2025) and current Executive Vice Chair, was born in Holon, Israel, in 1961, and emigrated to the United States at age six ³⁵. Catz publicly stated in Israeli media in November 2024 that “if you’re not for America or Israel, don’t work here” ²⁵²⁶²⁴, has stated that “For us, it’s the U.S., Israel, and then the rest of the world. We don’t hide it” ²⁴, and directed that “Oracle stands with Israel” be displayed on company screens in more than 180 countries following the 7 October 2023 attack ²⁷. Catz attended a private 2024 lobbying meeting with U.S. senators advocating continued weapons shipments to Israel ²⁷. Leon E. Panetta, former U.S. Secretary of Defense and CIA Director, served on Oracle’s board of directors and was listed as a director nominee in Oracle’s FY2024 proxy statement, though subsequent reporting indicates changes to board composition ³⁶³⁷³⁸. No public evidence identified of a direct Israel-specific tie for Panetta beyond his general U.S. defense/intelligence background; this is flagged as a governance-level defense-industry linkage rather than an Israel-specific one. In 2025, Oracle announced the promotion of Clay Magouyrk and Mike Sicilia to co-CEOs, with Safra Catz appointed Executive Vice Chair of the Board of Directors, and separately named Stephen Rusckowski to the Board ³⁹⁴⁰. Ezra Cohen, a former Acting U.S. Under Secretary of Defense for Intelligence who served as Oracle’s VP of Corporate Strategy, personally led Oracle’s 2021 lobbying and legal campaign in Israel - including meetings with journalists and members of the Knesset Foreign Affairs and Defense Committee - to challenge the outcome of the Nimbus tender ²⁰. No public evidence identified corroborating a claim, found in a single secondary aggregator, that Jeff Yass is an Oracle “major shareholder” with pro-Israel philanthropic giving; this audit treats the claim as unverified and excludes it from confirmed findings.

No public evidence identified of a separate corporate parent above Oracle Corporation; Oracle is itself the top-level public parent company (NYSE: ORCL). No public evidence identified of golden shares, founder shares, or charter provisions structurally tying Oracle to the Israeli state or its policy objectives. As of this audit’s research pass, Oracle Corporation, Oracle Israel Ltd., and no named Oracle principal appeared in the 158-company 2025 update of the UN OHCHR Database of Business Enterprises maintained pursuant to Human Rights Council Resolutions 31/36 and 53/25 ⁴¹. UN Special Rapporteur Francesca Albanese’s July 2025 report “From economy of occupation to economy of genocide” (A/HRC/59/23) addresses arms manufacturers, technology firms, construction, extractive and service industries, banks, insurers, and academia in relation to Israel and the Occupied Palestinian Territory, though no paragraph-level mention naming Oracle specifically could be confirmed in this audit’s research pass ⁴²⁴³. A separate NGO tracking document - DBIO’s November 2025 “V report” - was also checked for an Oracle-specific reference, but no readable textual match was extracted in this audit’s research pass ⁴⁴. Who Profits maintains an active company profile for Oracle categorizing it within Israel’s “occupation industry” for population-control/surveillance and West Bank civil-administration infrastructure roles, and BDS Movement separately published a dedicated “Oracle Company Complicity Profile” in March 2025 documenting Oracle’s military and defense contracts ¹².

Profit Repatriation & Economic Contribution

No public evidence identified of Oracle publicly disclosing Israel-specific revenue figures in SEC filings or investor materials; Oracle’s public disclosures do not appear to break out Israel as a discrete reportable segment based on available research. Oracle Israel Ltd. operates as a wholly-owned foreign subsidiary of the U.S. parent, and the standard corporate-structure inference is that Israel-generated profits flow outward to the U.S. parent, though no specific disclosure quantifying this flow was located ¹. Oracle Israel is characterized in trade and business press as a significant technology-sector employer and as the first multinational hyperscaler to open a sovereign cloud region in Israel, in 2021 ¹²². Global Oracle Corporation headcount trends (2012–2026) are tracked by financial-data aggregators, though this provides only company-wide context rather than an Israel-specific economic-contribution figure ⁴⁵. Who Profits and BDS Movement both characterize Oracle’s economic role in Israel as extending beyond ordinary commercial activity into a “population control” and surveillance-infrastructure function specific to Israel’s Population and Immigration Authority and the West Bank Civil Administration ¹².

End Notes