What is the ruling on participating in celebrations in which vice (such as alcohol) is committed in a non-Muslim country, knowing that the participant will not drink alcohol?

It is not permissible for a Muslim to sit at a table where alcohol or pork is served, or where Allah Almighty is disobeyed, even if they do not partake in any of it. This is based on the Almighty's saying: "And He has already revealed to you in the Book that when you hear the verses of Allah being denied and ridiculed, do not sit with them until they engage in another conversation. Indeed, in that case, you would be like them." And based on the Prophet's (peace be upon him) saying: "Whoever believes in Allah and the Last Day should not sit at a table where alcohol is consumed."