Military Audit: SAP
Direct Defence Contracting & Procurement
Globes reported on 20 May 2004 that the IDF Technological and Logistics Directorate commissioned an SAP ERP system for approximately 1,200 users at an estimated cost of NIS 100 million. 1 The reported scope covered inventories, personnel, procurement, storage, production, and budgets across four logistics centres, with intended expansion to additional centres. 1 Globes further reported on 19 December 2006 that the IDF had suspended an organisation-wide ERP consolidation project while numerous units still required links to the Ministry of Defense’s SAP-based ERP system. 2
People and Computers reported in May 2011 that the Ministry of Defense awarded Taldor, Advantech, and HP Israel a four-year framework for SAP ERP implementation and support across the IDF. 3 The reported framework covered implementation, development, infrastructure, testing, and training and identified SAP systems in the Technology and Logistics Directorate, Navy, Human Resources Directorate, Home Front Command, and other units. 3 Calcalist reported in July 2011 that the IDF brought the SAP-based Marom recruitment system online, covering prospective recruits from Ministry of Interior data through screening, recruitment, induction, and departure for training. 4
Calcalist reported on 17 January 2012 that SAP Israel announced a US$10 million, three-year licensing agreement for ERP and business-intelligence products for IDF branches and Ministry of Defense units, described as an expansion of an existing relationship. 5 The intended users reportedly included the Technology and Logistics Directorate, Human Resources Directorate, Ground Forces, and Planning Directorate. 5 A same-day trade report described planned use of SAP Defense Forces & Public Security (DFPS), a defence-specific extension for organisational structures, personnel, assets, finance, logistics, maintenance, operational planning, force relocation, and deployment; the current status of that specific deployment is unknown. 6
Calcalist reported in December 2012 that SAP HANA was deployed at the IDF’s Meitav recruitment and classification bases, producing real-time reports used in personnel-assignment processes. 7 Calcalist reported on 28 June 2015 that the Ministry of Defense and IDF signed an approximately US$22 million, five-year SAP ERP and business-intelligence licensing agreement covering multiple IDF branches and ministry units. 8 The report identified the Technology and Logistics Directorate, Human Resources Directorate, Ground Forces, and Planning Directorate as expected users. 8 The stated 2015 term would have ended around 2020, while later official records establish continued SAP use without establishing continuation of that exact licence. 8910
People and Computers reported in April 2016 that the Ministry of Defense was placing an SAP SRM-based catalogue-procurement system into operation, with SAP Israel personnel assisting internal implementation. 11 The report described SAP SRM as a central purchasing platform for IDF and Ministry units, including the Technology and Logistics Directorate, Air Force, Navy, Military Intelligence, and Ministry units. 11
A 23 January 2020 Israel Police notice sought a single-source engagement with John Bryce, identified as SAP’s authorised Israeli training centre, for official courses associated with the police’s existing ERP platform. 12 An Israel Government Procurement notice published on 24 November 2024 proposed a NIS 64 million SAP Israel expansion running to 1 September 2031. 13 Accountant General Protocol 5047, dated 25 March 2025, approved NIS 15.14 million for 25 March 2025 through 31 August 2026 and recorded a conditional NIS 48.66 million option for 1 September 2026 through 1 September 2031. 14 The protocol states that SAP is the sole platform for Israel Police administrative systems and identifies licences, consulting, maintenance, payroll, TDMS data-copying, BusinessObjects, remote learning, survey functions, cloud tools, and an S/4 upgrade within the expansion. 14 As of 27 August 2026, no public evidence identified that the conditional five-year option had been exercised. 14
Israel Prison Service procurement materials describe a SAP ERP-based human-resources and attendance system as tested, reliable, and stable infrastructure. 15 Protocol 4928 records an SAP Israel engagement worth NIS 33,399,999 including VAT and approved continuation only for calendar year 2025, despite a request extending through 2027. 15 A separate Prison Service notice, published on 24 December 2025 and updated on 7 January 2026, states an intention to engage SAP Israel for organisational SAP HANA data-warehouse maintenance and consulting from 2026 through 2028. 16 The latter is an intention notice, and no final exemption decision or payment record was identified. 16
In a 2025 Ministry of Defense announcement, the outgoing head of the Digital and Information Technology Directorate was credited with leading establishment and implementation of the Ministry’s SAP system. 9 The Ministry of Defense 2023–2024 budget proposal also states that the system managing international shipments for the IDF and defence establishment would be replaced by a SAP-based system for integration, monitoring, control, and external interfaces. 10
SAP Israel Ltd. is the named supplier in the 2024 police notice, the 2025 police approval, the 2024 Prison Service protocol, and the 2025 Prison Service HANA notice. 13151614 SAP’s group-entity disclosure lists SAP Israel Ltd., SAP Labs Israel Ltd., and SAP Portals Israel Ltd. 17 no public evidence identified of SAP appearing as a named company entry in the searchable text of the reviewed 2018/19 or 2025 SIBAT defence-industry directories. 1819
Dual-Use Products & Tactical Variants
SAP publicly markets dedicated Defence and Security solutions and Aerospace & Defense functionality for defence and security organisations and suppliers. 202122 Its published materials describe functions including mission planning, personnel selection, force generation and relocation, command-and-control interoperability, military supply-chain management, equipment readiness, warehouse and transportation management, maintenance, repair and overhaul, procurement, logistics tracking, explosives-storage compliance, and operational analytics. 202122
SAP states that its products can support actionable intelligence, decision cycles, mission-risk prediction, coalition information sharing, and automated logistics recommendations. 20 The cited product material does not describe autonomous target selection, fire control, precision guidance, or automated weapons effects. 20
The reported DFPS programme concerned a purpose-built defence extension rather than an ordinary civilian ERP configuration. 6 Its reported functions concerned force structures, personnel, assets, maintenance, finance, logistics, operational planning, and deployment rather than the production of targeting decisions or weapons effects. 6
People and Computers reported in July 2016 that the Israeli Navy was replacing multiple IT infrastructures with SAP HANA to integrate and process large data volumes in real time. 23 The report described infrastructure serving logistics and operational systems, including command-and-control systems, information flows for operational and intelligence pictures, target handling, and sensor-to-shooter processes. 23 This establishes general-purpose HANA infrastructure in an operational military environment, but does not establish SAP supply of an autonomous targeting system, target-selection algorithm, fire-control system, or software designed to generate weapons effects. 23
The reviewed Israeli records otherwise concern ERP, business intelligence, recruitment, personnel, payroll, attendance, procurement, transportation administration, inventory, warehousing, supplier management, data warehouses, and shipping workflows. 8113159105743241114 no public evidence identified that SAP supplied ruggedised hardware, battlefield sensors, mil-spec devices, or purpose-built kinetic-targeting software to an Israeli military or security end user. 202122
SAP states that its software and services are subject to German, European Union, United States, and other export-control and sanctions rules, with transaction-specific classification, due diligence, and licensing analysis where applicable. 25 no public evidence identified of public Israeli military end-user certificates, export-classification rulings, or export-licence decisions naming SAP deliveries. 25
Heavy Machinery, Construction & Infrastructure
No public evidence identified that SAP manufactures or supplied heavy machinery, vehicles, demolition equipment, construction plant, or engineering materials used in settlements, occupied Palestinian territory, the separation barrier, checkpoints, or military installations. 2017
No public evidence identified of SAP construction, engineering, physical-servicing, or facilities-maintenance contracts for checkpoints, detention facilities, military bases, the separation barrier, or settlement infrastructure. 13151691014
The Ministry of Defense’s Engineering and Construction Division reportedly participated as an internal stakeholder in developing the SAP SRM procurement platform. 11 That record establishes use by the division, not SAP construction work or supply of machinery. 11 SAP’s public materials and legal-entity documentation describe software and corporate services rather than construction-plant or heavy-engineering manufacturing. 2017
Supply Chain Integration with Defence Primes
Globes reported in 2001 that Ness Technologies won a US$10 million project to implement mySAP Aerospace & Defense at Israel Aircraft Industries. 26 The report described coverage of aircraft conversion and upgrading, aircraft development and production, and development and production of sophisticated weapons systems within that enterprise environment. 26 This is evidence of SAP software reaching an Israeli defence prime through an Israeli integrator, rather than a verified direct SAP SE–IAI contract or physical weapons-component supply. 26
A July 2014 SAP-user conference report stated that IAI had implemented SAP BPC for company financial control. 24 The report did not identify an implementation partner, contract value, affected programmes, or current operating status. 24 SAP’s Aerospace & Defense documentation describes functions spanning manufacturing, provisioning, procurement, sales, maintenance, repair, overhaul, and maintenance planning for aerospace and defence companies and suppliers. 22
SAP Israel hosted a spend-management event in June 2026 whose agenda included an Elbit Systems customer presentation on vendor management. 27 This is SAP-published evidence of an Elbit customer association involving vendor management, but it does not identify the exact product, contract value, implementation date, datasets, business units, or relationship to a weapons programme. 27 Elbit stated in January 2017 that it selected Infor, rather than SAP, for its company-wide OneERP platform. 28
No public evidence identified of SAP supplying physical components or weapons subsystems to IAI, Elbit, Rafael, or IMI/Elbit Land. 2022262427 no public evidence identified of SAP–Israeli-prime joint weapons development, co-production, licensed manufacturing, or weapons technology transfer. 2022262427
Logistical Sustainment & Base Services
The 2004 IDF logistics rollout reportedly included SAP ERP functions for inventory, procurement, storage, production, budgets, and personnel at IDF logistics centres. 1 This supports a finding of combat-support resource-management and logistics administration software rather than SAP operation of transport fleets, warehouses, fuel depots, or bases. 1
A 2014 conference report identified the IDF Netivim system, running on SAP SRM, as computerising the military transport system. 24 The report does not establish that SAP itself transported military cargo. 24 The 2016 Ministry procurement system reportedly supported military purchasing from supply orders through delivery notes and invoices. 11 The Ministry’s 2023–2024 budget proposal identifies a SAP-based international-shipment-management replacement system for the IDF and defence establishment. 10
People and Computers reported in March 2012 that Shiran (2002), operating 345 canteens at IDF bases, brought SAP Business One online through implementation by SAP partner Taldan Technologies. 29 The reported system supported supplier agreements, purchasing, promotions, price lists, receipts, and point-of-sale interfaces. 29 This is military-adjacent retail and logistics software, not verified direct IDF procurement of canteen services from SAP. 29
Globes reported in November 2023 that SAP and its workers’ union purchased agricultural produce for donation through associations and NGOs assisting evacuees and IDF soldiers, and that employees volunteered in delivering meals, clothing, and equipment to soldiers and base camps. 30 These activities were reported as donations and employee assistance rather than paid military-procurement or base-services contracts. 30
No public evidence identified that SAP itself provided freight forwarding, military cargo carriage, port handling, catering, fuel supply, waste management, physical transportation, or facilities maintenance to the IDF or another Israeli security body. 13151691014
Geographic specificity and occupied territory
A 2025 Israel Police tender for kitchen-equipment maintenance required services throughout the country, expressly including “Judea and Samaria” and locations beyond the Green Line. 31 The tender required fault-notification and maintenance-order forms generated through the police SAP system. 31 It therefore documents an administrative SAP workflow supporting a service contract whose territorial scope includes the occupied West Bank, but does not identify a particular West Bank facility, SAP installation, completed work order, or direct SAP territorial contract. 31
No public evidence identified of a SAP-supported installation in East Jerusalem or the occupied Golan Heights, or of a SAP contract directly tied to a named settlement, settlement industrial zone, separation-barrier project, or security installation in occupied territory. 131516101431
Munitions, Weapons Systems & Strategic Platforms
No public evidence identified that SAP is a prime contractor or licensed manufacturer of small arms, artillery, armoured vehicles, tactical drones, naval vessels, combat aircraft, missile systems, ammunition, explosives, propellants, warheads, or other lethal platforms supplied to Israeli forces. 202122
No public evidence identified of SAP supplying guidance electronics, fire-control systems, radar components, propulsion units, warhead casings, or other critical physical subsystems for Iron Dome, David’s Sling, Arrow, Merkava, combat aircraft, warships, or ballistic missiles. 202122
The IAI evidence concerns enterprise software used by an organisation engaged in aircraft and weapons development, not SAP supply of targeting, guidance, fire-control, or weapons-integration products. 2624 The Israeli Navy HANA report is the closest reviewed operational nexus because it describes infrastructure serving operational, intelligence, and command-and-control systems relevant to target handling and sensor-to-shooter processes. 23 It does not establish that HANA’s designed output was a targeting decision or weapons effect. 23 The 2026 Elbit presentation concerned vendor management and did not identify a lethal system, munition, strategic platform, or purpose-built kinetic application. 27
Export Licensing, Regulatory & Legal History
SAP’s export-control and sanctions-compliance statement says its software and services are subject to applicable German, European Union, United States, and other legal frameworks. 25 SAP identifies restricted military end uses as transactions that may require authorisation, enhanced due diligence, and case-by-case licensing determinations. 25 The published general statement does not identify Israel or the occupied Palestinian territory as generally prohibited destinations, and does not establish whether an individual Israeli military or security transaction required authorisation. 25
No public evidence identified of an Israel-specific export-licence grant, denial, suspension, revocation, classification decision, or end-user certificate tied to SAP products supplied to Israeli military or security end users. 25 no public evidence identified of sanctions enforcement, embargo-related investigations, judicial proceedings, or OECD National Contact Point proceedings specifically targeting SAP’s Israeli defence or security relationships. 2532
SAP’s published list of group entities documents SAP Israel and other group companies, but does not itself evidence an export-licence outcome or enforcement action related to the Israeli defence or security market. 17 SAP’s governance materials identify supervisory-board structures, but do not themselves evidence military-channel contracting decisions or Israeli export case files. 33
SAP completed its acquisition of Tel Aviv-based WalkMe in September 2024, after which WalkMe became a wholly owned SAP subsidiary through merger with SAP’s Israeli acquisition vehicle. 34 no public evidence identified that WalkMe supplied the IDF, Ministry of Defense, Israel Police, Prison Service, or an Israeli defence prime, or that WalkMe software was designed to generate targeting decisions or weapons effects. 34
SAP’s shareholder materials classify founders collectively as holding 11% of outstanding shares as of 31 December 2025, without describing them as a coordinated voting group or identifying an individual founder with at least 10%. 35 SAP Supervisory Board member René Obermann concurrently chairs Airbus SE’s Board of Directors and serves on SAP’s Government Security Committee. 36 No Israel-specific transaction, investment, donation, statement, or decision by Obermann was identified in the reviewed materials. 36
The ICJ issued its advisory opinion concerning the occupied Palestinian territory on 19 July 2024, and the ICC announced arrest warrants for Benjamin Netanyahu and Yoav Gallant on 21 November 2024. 3738 Documented SAP-related activity after those dates includes the police expansion notice, the 2025 Prison Service continuation approval, the Ministry of Defense’s 2025 SAP-implementation confirmation, the proposed Prison Service HANA support, and the 2026 Elbit vendor-management presentation. 13151691427 No SAP-specific shareholder resolution, sanctions notice, or comparable documented warning concerning those contracts was identified in the reviewed sources. 332532
Civil Society Scrutiny & Documented Investigations
The supplied document-scoped full-text scan found no SAP match in UN document A/HRC/59/23, including its military, surveillance/carcerality, and heavy-machinery sections. 39 The same scan found no SAP listing in the reviewed 2023 or 2025 OHCHR settlement-business database reports. 4041 These are document-scoped absence findings and do not establish absence from other materials, databases, or national systems. 394041
The supplied scan found no SAP match in PAX’s June 2024 The Companies Arming Israel and Their Financiers. 42 It also found no SAP match in the reviewed BDS corporate-priority guide and other specified civil-society reports covered by the supplied scan. 43 No verified organised boycott, divestment, or institutional-exclusion decision was identified that specifically cited SAP’s Israeli defence-sector activity. 3940414243
No public evidence identified of a public SAP statement announcing termination of an Israeli defence or security contract or establishment of an Israel-specific end-use-monitoring system. 3325 SAP’s reported November 2023 response included employee war grants, a €250,000 donation to Magen David Adom, a contribution to the Alon and Ella Association, produce donations benefiting evacuees and IDF soldiers, and employee delivery of meals and supplies to soldiers and base camps. 30 The retrieved report does not identify a SAP donation to Friends of the IDF, an IDF reservist fund, an Israeli defence manufacturer, or a named military unit. 30
Footnotes
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https://www.calcalist.co.il/internet/articles/0,7340,L-3526339,00.html ↩ ↩2
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https://www.calcalist.co.il/internet/articles/0,7340,L-3559008,00.html ↩ ↩2 ↩3
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https://www.calcalist.co.il/internet/articles/0,7340,L-3590983,00.html ↩ ↩2
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https://www.calcalist.co.il/local/articles/0,7340,L-3662976,00.html ↩ ↩2 ↩3 ↩4
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https://mod.gov.il/%D7%9B%D7%AA%D7%91%D7%95%D7%AA-%D7%95%D7%9E%D7%91%D7%96%D7%A7%D7%99%D7%9D/%D7%97%D7%93%D7%A9%D7%95%D7%AA-%D7%9E%D7%A9%D7%A8%D7%93-%D7%94%D7%91%D7%99%D7%98%D7%97%D7%95%D7%9F/%D7%A1%D7%9E%D7%A0%D7%9B-%D7%9C-%D7%95%D7%A8%D7%90%D7%A9-%D7%90%D7%92%D7%A3-%D7%93%D7%99%D7%92%D7%99%D7%98%D7%9C-%D7%95%D7%98%D7%9B%D7%A0%D7%95%D7%9C%D7%95%D7%92%D7%99%D7%95%D7%AA-%D7%9E%D7%99%D7%93%D7%A2-%D7%97%D7%93%D7%A9-%D7%9C%D7%9E%D7%A9%D7%A8%D7%93-%D7%94%D7%91%D7%99%D7%98%D7%97%D7%95%D7%9F ↩ ↩2 ↩3 ↩4 ↩5 ↩6
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https://mod.gov.il/media/hnyjk5ta/%D7%94%D7%A6%D7%A2%D7%AA-%D7%AA%D7%A7%D7%A6%D7%99%D7%91-2023-2024.pdf ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7
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https://mr.gov.il/ilgstorefront/he/p/4000594781 ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7
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https://mr.gov.il/ilgstorefront/en/p/attachment/005056BFAF4C1FE08AF9B99EF95F92E9/%D7%A4%D7%A8%D7%95%D7%98%D7%95%D7%A7%D7%95%D7%9C%20%D7%9C%D7%A4%D7%A8%D7%A1%D7%95%D7%9D ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9
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https://mr.gov.il/ilgstorefront/he/p/attachment/005056BF65EB1EDFB186BC0A3243414C/%D7%A4%D7%A8%D7%95%D7%98%D7%95%D7%A7%D7%95%D7%9C%20%D7%9C%D7%A4%D7%A8%D7%A1%D7%95%D7%9D ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8
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https://mr.gov.il/ilgstorefront/en/p/4000611882 ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7
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https://www.sap.com/content/dam/site/corporate/legal/sap-legal-entities.pdf ↩ ↩2 ↩3 ↩4
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https://www.mod.gov.il/media/otaeo2yv/%D7%9E%D7%93%D7%A8%D7%99%D7%9A-%D7%94%D7%99%D7%A6%D7%95%D7%90_250811_080922-1-_compressed.pdf ↩
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https://www.sap.com/israel/industries/defense-security.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11
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https://help.sap.com/docs/SAP_S4HANA_ON-PREMISE/e08e0da88aa64d9095334cdb5fa3b25d/5ef6d20ffbf0494db930ccfc3a579c86.html ↩ ↩2 ↩3 ↩4 ↩5
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https://help.sap.com/docs/SAP_ERP_SPV/cfff13ea14f3430488af41bbc02dbb69/0cecc353b677b44ce10000000a174cb4-360.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8
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https://www.sap.com/netherlands/about/agreements/export-statements.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9
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https://events.sap.com/il-sap-connect-day-for-spend-management-il/en_us/home.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6
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https://www.elbitsystems.com/news/elbit-systems-implements-infors-erp-technology-platform ↩
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https://en.globes.co.il/en/article-sap-provides-war-grants-to-israeli-employees-in-combat-zones-1001461536 ↩ ↩2 ↩3 ↩4
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https://mr.gov.il/ilgstorefront/en/p/attachment/005056BF4F1A1FE092D3770C9BC792E9/%D7%97%D7%95%D7%91%D7%A8%D7%AA%20%D7%94%D7%9E%D7%9B%D7%A8%D7%96 ↩ ↩2 ↩3 ↩4
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https://www.oecd.org/en/networks/national-contact-points-for-responsible-business-conduct.html ↩ ↩2
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https://www.sap.com/investors/en/governance-and-sustainability/supervisory-board.html ↩ ↩2 ↩3
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https://www.sec.gov/Archives/edgar/data/1847584/000117891324003051/zk2432016.htm ↩ ↩2
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https://www.sap.com/investors/en/governance-and-sustainability/supervisory-board/rene-obermann.html ↩ ↩2
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https://www.icc-cpi.int/news/situation-state-palestine-icc-pre-trial-chamber-i-rejects-state-israels-challenges ↩
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https://www.ohchr.org/sites/default/files/documents/hrbodies/hrcouncil/sessions-regular/session31/database-hrc3136/23-06-30-Update-israeli-settlement-opt-database-hrc3136.pdf ↩ ↩2 ↩3
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https://www.ohchr.org/en/press-releases/2025/09/un-human-rights-office-updates-database-businesses-involved-israeli ↩ ↩2 ↩3
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https://paxforpeace.nl/publications/the-companies-arming-israel-and-their-financiers/ ↩ ↩2