• Depending on the type of measures and tools, an exemption of the Italian implementing organisations from taxes and public charges in partner countries in connection with their tasks is usually established in the framework agreement or, in its absence, separately.

• Exemptions are required for all ODA support planned in the framework of bilateral development cooperation in the partner countries. This includes direct taxes, VAT, import duties and any other public dues.

No review planned

The legal basis for ODA tax exemptions is provided by general framework agreements and, when necessary, additional project specific agreements under international law.