EN    EN EN 
 
EN 1   EN  EUROPEAN COMMISSION 
Brussels, 19.4.2011 
SEC(2011) 504 final 
  
COMMISSION STAFF WORKING DOCUMENT 
EU Accountability Report 2011 on Financing for Development 
  
Review of progress of the EU and its Member States 
  
Accompanying document to the 
 
COMMUNICATION FROM THE CO MMISSION TO THE EUROPEAN 
PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL 
COMMITTEE AND THE COMMI TTEE OF THE REGIONS 
 
Enhancing EU Accountability on Financing for Development 
towards the EU Official Development Assistance Peer Review 
  
VOL V 
{COM(2011) 218 final} 
{SEC(2011) 500 final} {SEC(2011) 501 final} {SEC(2011) 502 final} {SEC(2011) 503 final} {SEC(2011) 505 final} 
 
EN 2   EN Annex 7 Donor Profiles 
 
A U S T R I A             
          
  
AT A GLANCE 
 
POLICY FRAMEWORK 
Austria's development cooperation is based on the Federal Act on Development Cooperation 
of 2002 (amended in 2003) and the current Thre e Year Programme on Austrian Development 
Policy 2009-2011, which is focussed on the MDGs  and aid effectiveness. The Federal 
Ministry for European and International Affa irs is responsible for development policy, 
Austria's Development Agency (ADA) and the Austrian Development Bank (OeEB) for aid 
implementation. The introduction of a five y ear budget cycle (2009-201 3) has made overall 
 
EN 3   EN aid flows more predictable1. The Federal Financial Framework Act 2010–2013 sets the 
financial parameters for medium-term ODA levels2. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Austria provides aid  in these fields to EU 
candidate countries, EU Ne ighbourhood Policy countries (t hrough EU Twinning projects 
on customs and tax administration) and AC P countries administrations (support to: 
Customs, Semi-autonomous Revenue Aut horities and Ministri es of Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Agreements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signed  with Bosnia and Herzegovina, Hong 
Kong, Libya, Serbia, and Qatar; (ii) under ne gotiation with Argentina, Bahamas, Cayman 
Islands, Chile, Isle of Man, Iceland, Jersey, Guernsey, Sri Lanka, Tajikistan, and Turkmenistan  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:     Yes 
• Stolen Assets Recovery initiative (STAR):    No 
• Extractive Industry Transparency  Initiative (EITI):   No 
• IMF Regional Technical Assi stance Centres:    Yes 
• International Tax Dialogue:      Yes 
• International Tax Compact:      No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA  
ODA individual commitments /gap to agreed  targets (total ODA, Africa, LDCs) 
- According to its present estim ates (until 2014) Austria is  set to miss the 2015 0.7% 
ODA/ GNI target  by a wide margin and will – on current forecasts – even remain below 
the EU collective ODA/GNI target of 0.39% in  2006 set by EU leaders in Barcelona .  
                                                 
1 
http://english.bmf.gv.at /EconomicPolicy/EconomicpolicyinAustria /Stabilityprogram /STAPRO_2009_bis_2013_E
Nfinal.pdf  
2 Three Year Programme on Austrian Development Policy 2009-2011 (revised in November 2009). Update in  
March 2011: reports, programs and policy statements of  the Austrian Development Cooperation. Please note  
that more recent publications are on ly available in German at the moment (Dreijahresprogramm 2010 – 2012,  
Bericht 2009): http://www.entwicklung.a t/services/publications/reports/en/,  
http://www.entwicklung.at/services/publications/programmes/en/ http://www.entwicklung.at/services/publications/policy_documents_focus_documents/en/ 
http://www.entwicklung.at/entwicklungspolitik/oesterreich/de/ 
 
 
EN 4   EN - In 2010 , Austria  spent EUR 905 million as ODA (preliminary ), 0.32% of its GNI. This 
was a slight recovery on 2009, when fewer debt relief measures reduced ODA volume, 
but it remains 0.11 percentage points below the 2008 ratio. 
- Debt relief made up 50% of Austri a’s ODA during the period 2005 - 2007  and more 
than 40% in 2008, which is higher than any ot her DAC member. With the decline in debt 
relief, Austria must sharply increase it s aid to meet its agreed 2015 target. 
Austria - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,27
0,230,240,220,240,230,34
0,26
0,200,230,52
0,470,50
0,43
0,300,32 0,320,350,34 0,340,320,410,490,570,640,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70ODA gap to 2015 target from 2010 level 
(EUR million)
1,424
Average annual increase needed:
285
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member States or 
based on agreed EU commitments for 2015. ODA in current prices.  
Austria Share of debt relief in ODA volumes  
0,25 
0,21 0,23 
0,20 0,18 0,20 0,21 
0,17 0,19 0,19 0,22 0,23 0,24 0,23 0,29 0,28 0,02 
0,02 0,02 
0,02 0,06 0,03 0,13 
0,08 
0,02 0,04 0,30 
0,24 0,26 
0,19 
0,02 0,04 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
EN 5   EN Source: OECD/DAC data  
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : Although the Council of Minist ers confirmed the ODA goals in 
November 2010, Austria projects ODA leve ls substantially below the 2005 – 2010 
average.  
- No measure taken nor planned to  contribute to the EU27 ta rget to channel at least 
50% of  EU collective ODA increase to Africa . 
- Austria will reach the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010 and 
onwards. 
3. SUPPORT FOR / USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Austria intends to step up efforts for innovative financing mechanisms with 
significant revenue ge neration potential , with a view to ensuring predictable financing 
for sustainable development. Austria's budge t for fiscal year 2011 does not allocate 
revenues from an agreed increase of the tax for private foundations to development 
cooperation. However, the concept of ear marking these revenues for development 
cooperation might be discussed agai n during the next budget negotiations. 
- Austria did not use innovative fina ncing mechanisms for development , but introduced 
an airline ticket tax (from January 2011)  without earmarking its revenues for 
development.  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT  
- Support to private investment  in developing countries : 
Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Austria 677 743 2,182 1,476 11,435 4,896 1,832 -2,000 4,000 6,000 8,000 10,000 12,000 14,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
 
EN 6   EN • Microfinance/ access to financial services: Yes 
• Risk management initiatives: No 
• Blending: Yes 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: No 
- Austria promotes the adoption of internat ionally agreed principles and standards on 
Corporate Social and Environmental Re sponsibility by European companies . ADA 
offers Business Partnerships to Austrian/E uropean companies on a co-financing basis. 
CSR oriented activities play a particular role in  this type of projects.  Health, education and 
compliance with social and ecol ogical standards are the most frequent topics. One typical 
example is the hepatitis vaccination programme of OMV, the leading Austrian oil and gas 
corporation. The project, implemented in Pakistan, focuses on vaccination and medical 
education and is part of a comprehensiv e development programme including water and 
infrastructure. 
- No new initiatives were started in 2010 to include social and environmental clauses in 
ODA-financed public procurement.   
- Austria did not implement solutions internally  or in cooperation with third countries 
to overcome barriers to migrants  and their families' access to financial services. 
 
5. AID FOR TRADE   
 Austria, AfT Commitments   
(in EUR000) 2006 2007 2008 2009 
Trade-Related Assistance     
 Trade Policy and Regulations 
(category 1) 162 675 2 113 97 
 Building Productive Capacity  
(Focus on Trade Development, category 2) 4 845 12 904 21 681 18 109 
 Other Trade Development  
(category 6) 0 0 0 0 
Total Trade-Related Assistance 5 006 13 579 23 794 18 205 
     
 2006 2007 2008 2009 
Wider Aid for Trade Agenda     
 Trade Policy and Regulations 
(category 1) 162 675 2 113 97 
 Economic Infrastructure  
(category 3) 7 873 22 802 11 503 22 692 
 Building Productive Capacity (category 4) 17 978 20 541 36 988 35 512 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 26 012 44 018 50 604 58 301 
  
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES  
- Austria delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
 
EN 7   EN - Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : contribution to DeMFLIC (Debt Management Facilitation for Low 
Income Countries) a World Bank Multi-Donor Trust Fund. 
- Austria favours reform of the internatio nal architecture for restructuring of 
sovereign debts  in order to deal with potential future  cases of debt dist ress in low-income 
countries (through the Paris Club with a role for International Fina ncial Institutions). 
- No specific intervention to prevent aggressive litigati on against HIPCs  (in particular 
to prevent the actions of "vulture funds"). 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Austria supported owne rship through consultations and 
coordination with partner countries an d through partner capac ity development. 
- On Conditionality . In 2010, Austria progressed by harm onising conditionalities with 
other donors. 
- On Transparency and Predictability . Austria publicly discloses information on aid 
volumes through the Austrian Development Agency (ADA) web site. 
- On Alignment . Austria partially integr ated the principles of  the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . In 2010, ADA was authorised to  manage EU funds. Delegated 
cooperation agreements with the European Co mmission and other Member States can now 
be concluded where appropriate. 
- On Mutual Accountability . Austria established a joint fr amework for monitoring joint 
commitments with some of its priority count ries (i.e. Bhutan, Burkina Faso, Ethiopia, 
Mozambique, Nicaragua and Uganda). 
- On Managing for Development Results.  Austria provides capacity building support for 
this.  
8. SUPPORTING BETTER GLOBAL GOVERNANCE  
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Austria supports a single EU Chair for the IMF in 
order for the EU27 to speak with one voice. In the case of Multilateral Development 
Banks, the rationale for a single constituency is considered less evident, but could be a long-term goal. A consolidation process require s fair terms of representation of smaller 
countries and efficient coordination mechanis ms, including better EU coordination on 
MDB boards, among the EU27 capitals and co mmon positions in the subcommittee on 
IMF matters—“SCIMF”— of the Economic and Financial Committee, or equivalent 
forum on WB/MDBs issues. These discussions should precede deliberat ions and decision 
making at G8/G20 level. 
- Austria favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs . 
 
EN 8   EN BELGIUM            
                 
  
AT A GLANCE 
 
POLICY FRAMEWORK  
The strategic framework that guides Belgia n development co-operation actors includes the 
1999 Law on International Cooperation , laws governing specific actors of Belgian 
development cooperation, various royal decrees, strategies of actors related to the federal 
level, and separate strategies by federated entities. Belgium’s development cooperation has 
gained new momentum over the la st two years, driven by in ternational commitments and a 
process of self-reflection. New policies have been issued, aid management reforms have 
advanced, and a new law on development coopera tion has been prepared in 2010 in parallel 
with the government’s programme for 2008-2011. 
 
EN 9   EN I. INCREASING FINANCIAL RESOURCES  FOR DEVELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Belgium provides aid  in these fields to 
ACP country administrations (support to: Semi-autonomous Revenue  Authorities and 
Ministries of Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signed 3 with Anguilla, Congo, Czech 
Republic, Dominican Republic, Granada, Japan,  Korea, Macedonia, Malta, Montserrat,  
Rwanda, ; (ii) under negotiation 4 with Barbados, Botswana, Colombia, Israel, Panama, 
Poland, Uruguay, (iii) planned with India, Sout h Korea, Kyrgyzstan, Netherlands, Serbia, 
Turkmenistan  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    Yes 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N C  
• International Tax Dialogue:       NC 
• International Tax Compact:       NC 
• African Tax Administration Forum (ATAF):     NC 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  NC 
• IMF Topical Trust Fund on Tax polic y and administration:   NC 
2. SCALING UP ODA  
ODA Individual commitments and gap to target   
– Belgium planned to meet the 0.7% target by 2010, but remained belo w it, reaching ODA 
level of 0.64% of GNI by spending EUR 2265 million ( preliminary ). Belgium has a legally 
binding commitment to the 0.7% target for 2010 and beyond.  
– Debt relief  makes up a particularly high share of  Belgium’s ODA increase. This share, 
however, is expected to dec line in 2011 and Belgium needs to make sure to sustain the 
0.7% target in the medium and long term.5 
                                                 
3 http://www.fiscus.fgov.be/interfafznl/f r/international/conventions/sign.htm 
4 http://www.fiscus.fgov.be/interfafznl/f r/international/conventions/index.htm 
5 An inventory of existing mechanisms to comply with Aid Commitments by Member States, Standard Briefing, 
Policy Department DG External Policies, December 2010.  
 
EN 10   EN 0.38
0.34
0.310.35
0.300.360.370.430.60
0.410.53
0.50
0.430.480.550.640.70 0.70 0.70 0.70 0.700.640.70 0.70 0.70
0.70
0.000.200.400.600.801.00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIBelgium - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
Historical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
707
Average annual increase needed:
141
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
Belgium Share of debt relief in ODA volumes 
0,36 
0,32 
0,29 0,30 0,29 0,34 0,35 0,37 0,36 0,35 0,40 0,40 0,38 0,46 0,53 0,52 0,02 
0,02 
0,02 0,05 
0,02 0,02 0,02 0,07 0,25 
0,06 0,13 0,10 
0,04 0,02 0,02 0,12 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : The official directorate of Deve lopment and Cooperation is currently 
drafting a mid-term budget plan to ensure  required new ODA will be available to 
maintain ODA/GNI around 0.7% after 2010.  
 
EN 11   EN - 50% of new resources for bi-lateral Belgian development cooperation in 2010 and 
2011 went to African partner countr ies, mostly in Sub-Saharan Africa   
- Will you reach the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010 and onwards : 
Already achieved 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Belgium did not use innovative fina ncing mechanisms for development except net 
receipts from the Belgian Lottery “which should be regarded as  innovative financing”. 
- Belgium intends to step up efforts for innovative financing mechanisms with 
significant revenue ge neration potential . Belgium is ready to implement a Currency 
Transactions Tax (CTT) if consensus is reached  at Euro-level. A law in this regard was 
voted in parliament in 2004.     
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
Foreign Direct Investment  
2003 2004 2005 2006 2007 2008 2009
Belgium - -136 1,144 2,815 1,087 1,121 2 -500 -500 1,000 1,500 2,000 2,500 3,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: No 
• Blending: Yes 
• Private public partnerships: No 
• Business and investment climate: Yes 
• Investment facilities: No 
• Export credits: Yes 
 
EN 12   EN – Belgium promotes the adoption of internatio nally agreed principles and standards on 
Corporate Social and Environmental Responsibility by European companies. The Belgian Development Cooperation supports several activities within the framework of Fair Trade: 
the Trade for Development Centre within th e Belgian Technical C ooperation (BTC) and 
several NGOs (Max Havelaar, Oxfam Wereldwi nkels, Oxfam Magasins du Monde, etc.). 
The Belgian Development Cooperation orga nised a seminar on corporate governance 
together with the World Bank at  the beginning of December 2010 
– Belgium supports the Kimberley process and the FAO Code of Conduct for Responsible 
Fisheries 
– No new initiatives were started in 2010 to in clude social and environmental clauses in 
ODA-financed public procurement (the Belg ian law on public procurement of 24 
December 1993 has not changed during 2010) 
– Belgium implemented the "General Principles  for International Remittances Services" 
agreed by the Committee on Payments and Settlements Systems (CPSS). Meanwhile, Belgium has robust and reliable data c oncerning the amounts and destination of 
remittances from Belgium. 
5. AID FOR TRADE 
Belgium AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) 1 999 2 101 7 219 14 257 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 50 438 30 474 51 189 190 243 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 52 437 32 575 58 408 204 500 
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations 
(category 1) 1 999 2 101 7 219 14 257 
 Economic Infrastructure  
(category 3) 45 616 80 036 44 369 105 272 
 Building Productive Capacity 
(category 4) 108 481 127 023 169 282 269 502 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 156 096 209 160 220 871 389 031 
  
Source: OECD CRS Database (latest update) 
 
6. REDUCING THE DEBT BURDEN  OF DEVELOPING COUNTRIES 
- Belgium delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
 
EN 13   EN - Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : financially supporting the World Ba nk Debt Management Facility and 
also participating in the Af rican Legal Support Facility. 
- Belgium does not favour reform of the international architecture for restructuring of 
sovereign debts 
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : Yes. On April 6, 2008, Belgium passed a bill to 
prevent the seizure or transfer  of public funds for internatio nal cooperation, in particular 
related to the methods of the Vulture Funds. 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Belgium supported owne rship through consultations and 
coordination with partner count ries, through guidance and incen tives for staff in partner 
countries, and through partne r capacity development.  
- On Conditionality . In 2010, Belgium progressed by ha rmonising conditionalities with 
other donors. 
- On Transparency and Predictability . Belgium publicly discloses information on aid 
volumes through the Belgium Development Cooperation web site6 and through the 
websites of field offices. 
- On Alignment . Belgium partially integr ated the principles of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . Belgium signed a general arrangeme nt on delegated cooperation with 
the Netherlands in 2011. 
- On Mutual Accountability . Belgium established a joint framework for monitoring joint 
commitments with some of its priority c ountries (i.e. Mozambique, Tanzania, Uganda). 
- On Managing for Development Results.  Belgium provides capacity building support for 
this. 
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Belgium supports a single EU Chair at the IMF in 
order for the EU27 to speak with one voice. No tably in the IMF, pr eferably by a single 
seat for the euro area. As for the MDBs, this can best be done by an informal coordination 
mechanism among Executive Directors (e.g. World Bank), and, for important matters, 
among representatives from the capitals (e.g. Voice reforms, Development Committee). 
- Belgium does not favour stronger Brussels based coordination on issues related to 
the World Bank and MDBs . 
 
                                                 
6 http://diplomatie.belgium.be/en/policy/development_cooperation/ 
 
EN 14   EN B U L G A R I A            
 
POLICY FRAMEWORK  
Bulgaria’s international deve lopment cooperation activities ar e guided by the ‘Concept on the 
Policy of Bulgaria for particip ation in the international deve lopment cooperation’ adopted by 
the Council of Ministers (2007). The Ministry  of Foreign Affairs manages Bulgaria’s 
development cooperation activities. The Mini stry of Finance pl ays a role in ODA 
programming and planning and determines th e selection of financial mechanisms and 
instruments. Bulgaria has stated  that it will strive  to reach the ODA targets set for the newly 
acceded Member States at 0.17% of GNI in  2010 and 0.33% of GNI in 2015, depending on its 
economic status and possibilities.7 A bilateral development st rategy is awaiting adoption.8  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in  developing countries : Bulgaria provides s upport to the General 
Department of National Taxation of Mongolia in the field of taxa tion and collection of 
mandatory social security contributions, incl uding laws, regulations , manuals and training 
materials.  
- Promotes the principles of good governance in tax matter : Yes  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : i) Agreements under negotiation:  Venezuela; ii) Agreements 
planned: Yemen. 
- Support/ratification of/adherence to international conventions/i nitiatives on tax issues:  
• IMF Regional Technical A ssistance Centres: Yes 
• International Tax Dialogue: Yes 
• International Tax Compact: Yes 
• African Tax Administration Forum (ATAF): Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): Yes 
• IMF Topical Trust Fund on Tax po licy and administration: Yes 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): No 
• Extractive Industry Transparen cy Initiative (EITI): No 
 
2. SCALING UP ODA  
ODA individual commitments/gap to agreed targets 
                                                 
7 http://www.euroresources .org/guide/donor_profiles/bg_bulgaria.html   
8 http://www.acp-eucourier.info/Bulgaria-s-developme.1038.0.html   
 
EN 15   EN - Bulgaria spent EUR 31 million on ODA in 2010 (preliminary ), a nominal 250% 
increase compared to 2009 (p artly due to improved ODA repor ting); this corresponds to 
0.09% ODA/ GNI, compared to 0.04% in 2009.   
- Share of debt relief in ODA : N/A 
Bulgaria - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,010,000,060,04 0,040,090,090,150,200,25
0,080,29
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
121
Average annual increase needed:
24
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: The multi-annual indicative timetable/minimum aid level 
commitment will be established after the a doption of the Ordinance of the Council of 
Ministers on the objectives, pr inciples and mechanisms of participation of the Republic of 
Bulgaria in international development cooperation and a medium-term programme. 
- Have you taken or do you plan to take me asures to ensure that at least 50% of EU 
collective aid increases of ODA resources are channelled to Africa?  N/A  
- Bulgaria will not reach the target of 0.15%-0.20% ODA/GNI to LDCs by 2010 
 
3. SUPPORT FOR/ USE OF INNOVATIVE  SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Bulgaria has not implemented any innovativ e financing sources and mechanisms and 
has no plan to step up efforts in the area.  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment: 
• Investment guarantees: No 
• Improvement of the overall banking system: No 
 
EN 16   EN • Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: No 
• Export credits: No 
- Promoting Corporate Social and Environmental Responsibility: N/A 
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : N/A 
- Bulgaria has implemented the "General Pr inciples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS) .   
5. AID FOR TRADE 
Bulgaria AfT Commitments (in EUR thousands)  
  2006 2007 2008 2009 
Trade-Related Assistance
 Trade Policy and Regulations  
(category 1) n/a n/a 3 4 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) n/a n/a 0 0 
 Other Trade Development  
(category 6)  n/a n/a 0 0 
 Total Trade-Related Assistance 3 3 3 4 
      
Wider Aid for Trade Agenda 2006 2007 2008 2009 
 Trade Policy and Regulations 
(category 1) n/a n/a 3 4 
 Economic Infrastructure  
(category 3) n/a n/a 0 0 
 Building Productive Capacity 
(category 4) n/a n/a 0 0 
 Trade related adjustment  
(category 5) n/a n/a 0 0 
 Other Trade Related Needs  
(category 6) n/a n/a 0 0 
 Total Aid for Trade 3 3 3 4 
  
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Bulgaria has delivered on its commitments to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank  
- Bulgaria sees no need for reform of the international architecture for the 
restructuring of sovereign debts .  
- Bulgaria has not planned any specific me asure to prevent aggressive litigation 
against HIPCs . 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
 
EN 17   EN 7. MORE EFFECTIVE EU AID  
- On Ownership. N/A   
- On Conditionality. N/A.  
- On Transparency and Predictability . N/A.  
- On Alignment. Bulgaria has not integrated the prin ciples of the Code  of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . Bulgaria has no arrangements in place for delegated cooperation.  
- On Mutual Accountability . Bulgaria has not established joint frameworks for monitoring 
joint commitments.  
- On Managing for Development Results . Bulgaria does not provi de capacity support for 
Managing for Development Results.  
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Bulgaria believes there are reasonable as sumptions for an enhanced level of 
agreement among EU member states on major issues of common interest on the agenda 
of the IMF, the World Bank, and other MDB-s. It should be taken in  account, though, that 
each EU member state is a separate sharehol der in the respective IF I with its inherent 
rights and obligations.  
 
EN 18   EN C Y P R U S            
 
POLICY FRAMEWORK  
Cyprus development assi stance is guided by the Μedium-Term Strategy for Official 
Development Assistance 2006-2010.9 Cypriot assistance is directed to 5 programme countries 
where Cyprus will undertake to im plement more comprehensive schemes of assistance and to 
14 project countries where Cypriot aid is deli vered in the form of small scale individual 
projects. Sectoral priorities are infrastructure development, social and services sectors and the 
environment. Cyprus development activities are labeled CyprusAid.10 The highest decision 
making body is the Coordination Body headed by the Minister of Foreign Affairs and 
membership from the Minister of Finance an d the Permanent Secret ary of the Planning 
Bureau. The Planning Bureau has policy prep aration, administrative and implementation 
functions for the decisions. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION 
- Cyprus does not provide support to reform programmes for capacity development of 
custom, judiciary and tax administrations in developing countries   
- Promotes the principles of good governance in tax matter : No 
- New Double Taxation Conventions of 2010 : 
Agreements concluded Explanation 
Denmark Revision of existing DTC 
Kuwait Revision of existing DTC 
Bahrain DTC 
Georgia DTC 
Monaco DTC 
United Arab Emirates DTC 
Armenia Revision of existing DTC 
Russia Protocol amending existing DTC 
Agreements under negotiation  
Norway Revision of existing DTC 
Spain  DTC 
Ukraine Revision of existing DTC 
Agreements planned  
Israel DTC 
Estonia DTC 
India Revision of existing DTC 
Poland Protocol of existing DTC 
Serbia Revision of existing DTC 
Greece Revision of existing DTC 
Netherlands DTC 
Bosnia-Herzegovina DTC 
  
- State of ratification of/ adherence to int ernational conventions/ initiatives on tax 
issues :  
                                                 
9 http://www.planning.gov.cy/planning/planning.nsf/ dmlcystrategy_en/dmlcystrategy_en?OpenDocument   
10http://www.planning.gov.cy/planning/planning.nsf/ All/2D4926C033E44160C225753F0036FE75?OpenDocum
ent  
 
EN 19   EN • IMF Regional Technical A ssistance Centres: No 
• International Tax Dialogue: No 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
• OECD Global Forum on Transparency and Exchange of Information on Tax 
Purposes: Yes 
• International Organization of Ta x Administrations (IOTA): Yes 
• Commonwealth Association of Ta x Administrators (CATA): Yes 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: No 
• Stolen Assets Recovery initiative (STAR): No 
• Extractive Industry Transparen cy Initiative (EITI): No 
 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Cyprus spent EUR 34 million on ODA in 2010 (preliminary ), i.e. 20% of its GNI and 
met the 2010 0.17% ODA/GNI target . This was a nominal increase by 5% compared to 
2009. Additional efforts are needed in comparison to other government expenditure projects to reach the 2015 0.33% ODA/GNI target. 
- Share of debt relief in ODA during the period 2004 – 2009:  N/A 
Cyprus - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,090,15
0,120,170,20 0,200,19 0,19 0,18 0,18 0,170,200,230,260,29
0,030,31
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
35
Average annual increase needed:
7
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
 
EN 20   EN - "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: None.  
- Cyprus is committed to ensure that the majority of Cypriot ODA goes to Africa . 
Almost 50% of Cypriot programme countries are countries of the African region. Given 
that increases in the volume of bilateral assistance are distributed evenly between the 
programme countries, this implies that at le ast 50% of the aid increases in bilateral 
assistance will be channelled to Africa.  
- Almost 50% of Cypriot bilateral assistance is provided to LDCs. 
 
3. SUPPORT FOR/ USE OF INNOVATIVE  SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Cyprus supports UNITAD  (medical drug financing thro ugh innovative sources) with 
EUR 0.4 million, but  has no intention to step up efforts in the area of innovative 
financing mechanisms.  
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment: 
• Investment guarantees: No 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: Yes 
• Investment facilities: No 
• Export credits: No 
• Scholarship on managerial and financial matters: Yes 
- Cyprus does not promote the adoption of  internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies.  
- Cyprus does not support the Kimberley pr ocess and the FAO Code of Conduct for 
Responsible Fisheries. 
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : None 
- Cyprus has no current plans to implement solu tions internally or in cooperation with 
third countries to overcome barriers to migrants and their families' access to 
financial services. Cyprus’ development and migra tion policies are currently not 
interconnected. 
- Cyprus does have robust and reliable data concerning the amounts and destination 
of remittances from the country.  
- Cyprus has not implemented the General Principles for International Remittances 
Services" agreed by the Committee on Paym ents and Settlements Systems (CPSS)  
5. AID FOR TRADE 
No information available on Cyprus’ commitments for Aid for Trade  
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
 
EN 21   EN - Cyprus has delivered on its commitment s to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Cyprus sees no need for reform of the international architecture for the 
restructuring of sovereign debts .  
- Cyprus has not planned specific intervention s to prevent aggressive  litigation against 
HIPCs.  
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. Cyprus supported country ownership in 2010  through consultation and 
coordination with partner countries.  
- On Conditionality. Cyprus has carried out the following actions on conditionalities in 
2010: harmonisation with other donors.  
- On Transparency and Predictability . Cyprus publicly discloses information on aid 
volume on a website.  
- On Alignment. Cyprus has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . Cyprus has arrangements in place for delegated cooperation. In fact, 
all projects funded by Cyprus Aid are impl emented through delegated cooperation. There 
is a mechanism in place to track  cases of delegated cooperation.  
- On Mutual Accountability . Cyprus has not established a joint framework for monitoring 
joint commitments in priority countries.  
- On Managing for Development Results . Cyprus does not provi de capacity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Cyprus believes that the  EU27 should speak with one voice in the IMF, World Bank 
and the main multilateral development banks' governing bodies. The EU Member-State holding the EU Presidency s hould communicate the EU positi on on behalf of all members 
after an intra EU preparatory meeting. 
- Cyprus support stronger Brussels based coor dination on issues related to the World 
Bank and MDB's.  
 
EN 22   EN C Z E C H  R E P U B L I C           
 
POLICY FRAMEWORK  
The Principles for Providing Foreign Aid, th e Bill on Foreign Development Cooperation and 
humanitarian aid and the objectives contai ned in the Concept of the International 
Development of the Czech Republic 2008-2012 illu strate the extent to which the Czech 
Republic recognises development co-opera tion as a policy area in its own right.11 
In the past ten years, the Czech Republic in troduced a number of major changes in the 
concept and organisation of development coopera tion, aimed at increasing the efficiency of 
aid provided to partner countries and adapting it  to the changing international environment. A 
turning point was the Czech Republic's accession to the European Union that is the world's 
leading provider of external assistance. The Czech Development Agency (CzDA) is an implementing body of the Czech Development Cooperation primarily focused on design and execution of bilateral development projects. CzDA has been in operation since January 1, 
2008 and was re-established by the Law on Deve lopment Cooperation and Humanitarian 
Assistance on July 1, 2010.
 12 Since 2010, the agency reports to the Ministry of Foreign 
Affairs in charge of coordination of Czech ODA13. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Czech Republic provides aid  in these 
fields to EU Neighbourhood Policy countri es (support to: Tax Administration and 
Ministry of Finance through pr ojects on administration of customs duties, customs control 
customs).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signed with Isle Of Man, Guernsey, British 
Virgin Islands, Bosnia And Herzegovina; (iia) DTC under negotiation with Jersey, 
Bermuda, San Marino, China, Hong Kong, Barba dos, Denmark, (iib) Protocol to the DTC 
under negotiation with Serbia, Belgium, Bela rus; (iii) planned with Cayman Islands, 
Seychelles.  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   No 
                                                 
11 Special DAC review 2007 
12 Czech development Agency (CzDA) http://www.czda.cz/?lang=en   
13 Peacebuilding within Czech Official Development, A ssistance Initiative for Peacebu ilding (IfP), a consortium 
led by International Alert and funded by the European Commission 
http://www.initiativef orpeacebuilding.eu/pdf/Peacebui lding_within_Czech_Official _development_assistance.pdf 
 
 
EN 23   EN • OECD Convention on Combating Br ibery of Foreign Officials  
• in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
– In 2010 the Czech Republic spent EUR 169 million ( preliminary ), i.e. 0.12% of its GNI , 
the same level as in 2009 and short of the 0.17% target.  
– Share of debt relief in ODA: N/A 
ODA Individual commitments and gap to target   
Czech Republic - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,03 0,03 0,030,050,070,11 0,110,120,110,12 0,12 0,12 0,12 0,13 0,120,120,170,220,260,30
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
410
Average annual increase needed:
82
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
 
 
 
EN 24   EN  
Czech Republic - Share of debt relief in ODA volumes 
---0,03 0,03 0,03 0,05 0,05 0,10 0,10 0,11 0,11 
0,10 0,12 
0,12 
---- ---0,02 0,01 
0,01 0,01 0,01 
0,01 0,00 
0,00 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
- "Realistic, verifiable actions for meet ing individual ODA commitments until 2015" 
taken in 2010 : Czech Republic established a multi -annual indicative timetable/minimum 
aid level commitment, approved by the national government.  
- No measures taken nor planned to contribute to the EU27 target to channel at least 
50% of  EU collective ODA increase to Africa . 
- Czech Republic will not reach the targ et of 0.15%-0.20% ODA/GNI to LDCs by 
2010 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Czech Republic does not intend to st ep up efforts for innovative financing 
mechanisms with significant revenue generation potential  
- Czech Republic did not use innovative financing mechanisms for development  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: No 
• Blending: No 
 
EN 25   EN • Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: Yes 
• Export credits: Yes 
- Czech Republic promotes the adoption of  internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies . Ministry of Foreign Affairs  conducts dialogue with some major Czech 
corporations about global and international cooperati on issues. Private sector 
representatives are also associate member s of the Czech Council for Development 
Cooperation. 
- Czech Republic supports the Kimberley pr ocess and the FAO Code of Conduct for 
Responsible Fisheries  
- New initiatives in 2010 to incl ude social and environmental  clauses in ODA-financed 
public procurement: Measures according to paragra ph 44 of the Public Procurement 
Law  
- Czech Republic did not implement solutions in ternally or in cooperation with third 
countries to overcome barriers to migrants  and their families' access to financial 
services. However, the competent authorities  of the Czech Republic  closely cooperate 
with the World Bank in the matter of  International Remittance Service. 
 
5. AID FOR TRADE 
Czech Republic, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance     
 Trade Policy and Regulations 
(category 1) 52 124 46 53 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 0 0 0 0 
 Other Trade Development  
(category 6)  n/a n/a 0 0 
 Total Trade-Related Assistance 52 124 46 53 
      
Wider Aid for Trade Agenda     
 Trade Policy and Regulations 
(category 1) 52 n/a 46 53 
 Economic Infrastructure  
(category 3) n/a n/a 0 0 
 Building Productive Capacity 
(category 4) n/a n/a 0 0 
 Trade related adjustment  
(category 5) n/a n/a 0 0 
 Other Trade Related Needs  
(category 6) n/a n/a 0 0 
 Total Aid for Trade 52 124 46 53 
  
Source: OECD CRS Database (latest update) 
 
EN 26   EN  
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Czech Republic delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ 
AfDB) without delay. 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : Through the application of the OECD  Principles and Guidelines to 
Promote Sustainable Lending Prac tices in the Provisi on of Official Export Credits to 
LICs. 
- Czech Republic does not favour reform of  the international architecture for 
restructuring of sovereign debts 
- No specific intervention to prevent aggressive litigati on against HIPCs  (in particular 
to prevent the actions of "vulture funds"). 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010 and beginning 2011, development cooperation programming 
process with priority (progr amme) countries is under way. 
- On Conditionality . In 2010, Czech Republic progressed by harmonising conditionalities 
with other donors and by reduci ng the number of conditionalities. 
- On Transparency and Predictability . Czech Republic publicly discloses information on 
aid volumes through the Czech development Agency (CzDA) web site. 
- On Alignment . Czech Republic partially integrated th e principles of the Code of Conduct 
on Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . No arrangement in place on delegated cooperation. 
- On Mutual Accountability . No joint framework for monitoring joint commitments.  
- On Managing for Development Results.  Czech Republic does not provide capacity 
building support for this. 
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Czech Republic supports a single EU Chair for the 
IMF in order for the EU27 to speak with one  voice. For instance, to coordinate EU27 
positions on key policy issues. 
- Czech Republic does not  favour stronger Brussels base d coordination on issues 
related to the World Bank and MDBs . 
  
 
EN 27   EN D E N M A R K           
  
AT A GLANCE 
 
POLICY FRAMEWORK  
The Danish parliament adopted a ne w development policy in June 2010.14 The Government 
presents to parliament every year its plan and priorities for Danish development assistance for 
the coming five year period.15 The priorities of Denmark's development cooperation for years 
2011-2015 are concentration on fewe r countries (from 26 to 15 partner countries) and five 
priority sectors – i) freedom, democracy and human rights, ii) growth and employment, iii) 
                                                 
14 http://www.um.dk/en/menu/DevelopmentPolicy/DanishDevelopmentPolicy/   
15 
http://www.um.dk/en/menu/DevelopmentPolicy/Dani shDevelopmentPolicy/PrioritiesOfTheDanishGov
ernmentForDanishDevelopmentAssistance/   
 
EN 28   EN gender equality, iv) stability a nd fragility, and 5) environmen t and climate. During 2011-2013 
Denmark will maintain the same level of ODA in  Danish krone, which implies a decrease of 
the ODA/GNI ratio when GNI grows. The annual budget for development cooperation is determined by the Government’s Finance Act.
16 Administration of deve lopment assistance is 
the responsibility of the Mini stry of Foreign Affairs.  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : Denmark provides support to developing 
countries' tax policy and administration (s emi-autonomous revenue authorities and 
ministries of finance) in  Asia and ACP countries.  
- Promotes the principles of good governance in tax matter : Yes  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : None  
- State of ratification of / adherence to international conve ntions/ initiatives  on tax issues:  
• IMF Regional Technical A ssistance Centres: No 
• International Tax Dialogue: No 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): No 
• Extractive Industry Transparen cy Initiative (EITI): Yes 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Denmark has since many year exceeded  the EU 2015 0.7% ODA/GNI target. The 
Government will maintain Danish developm ent assistance at the level of DKK 15.2 
billion annually ove r the period 2011-2013. Denmark spent EUR 2164 million on ODA 
in 2010 (preliminary ), i.e. 0.90% in 2010 compared to 0.88% in 2009. This was an 
increase by 4.3% in real terms compared to 2009.  
- Debt relief made up only 3% of Da nish ODA during the period 2004 - 2009  
                                                 
16 DAC peer review Denmark 2007 
 
EN 29   EN Denmark - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,961,04
0,970,991,011,06
1,03
0,96
0,840,85
0,810,800,810,820,880,90
0,82
0,790,770,90
0,80 0,80 0,80
0,80
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast National Path
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
76
Average annual increase needed:
15
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
 
Denmark - Share of debt relief in ODA volumes 
0,86 1,03 
0,95 0,96 1,00 1,05 1,01 
0,93 
0,84 0,84 0,79 0,75 0,77 0,78 0,87 0,89 0,10 0,02 
0,02 0,03 0,01 0,01 
0,02 
0,04 
0,00 0,01 
0,02 
0,05 0,04 0,04 0,01 0,01 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
 
EN 30   EN - "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: The Danish government is committed to the 0.7% target. It expects 
the level of ODA/GNI to be 0.84% in 2011 . 17 
- Denmark is committed to ensure that the majority of Danish ODA goes to Africa .  
- Denmark will continue to exceed the target of 0.15%-0.20% ODA/GNI to LDCs 
from 2010 onwards . 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Denmark has not implemented any innovat ive financing sources and mechanisms 
and has no plan to step up efforts in the area.  
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developi ng countries: Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Denmark 94 417 27 362 1,637 1,597 430 -200 400 600 800 1,000 1,200 1,400 1,600 1,800 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
- Financial tools to support private investment: 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: Yes 
                                                 
17 
http://www.um.dk/en/menu/DevelopmentPolicy/Dani shDevelopmentPolicy/PrioritiesOfTheDanishGov
ernmentForDanishDevelopmentAssistance/   
 
EN 31   EN - Denmark promotes the adoption of intern ationally agreed principles and standards 
on Corporate Social and Environmental Re sponsibility by European companies. See 
Box.  
Box Innovative Partnerships fo r Development (IPD) Programme : The IPD Programme offers financial and 
advisory support to partnerships between Danish companies and companies, organisations or public institutions 
in developing countries. The programme sets out to promote better working and living conditions for employees, 
their families, the community and society at large by advancing strategic CSR and socially responsible 
innovation. Partnerships must be within the framework of the Global Compact and the MDGs and must be long-
term sustainable. Partnership proposals are measured agai nst six development impact criteria to ensure adequate 
development impact. The maximum support provided under the B2B Programme is DKK5 million (approx. 
EUR 670.000) to each partnership project. 
 
– Denmark is a long-term donor to the UN Global Compact.  
– New initiatives in relation to including social and environmental clauses in ODA-financed 
public procurements: N.A. 
– Denmark has current no plans to implement so lutions internally or  in cooperation with 
third countries to overcome ba rriers to migrants and their families' access to financial 
services. However, Denmark awaits the World Bank’s upcoming study on migration, remittances and diaspora in Africa and EU r ecommendations which are expected in 2011.  
 
5. AID FOR TRADE 
Denmark, AfT Commitments (in EUR thousands)  
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 0.268 0.940 5.621 1.465 
 Building Productive Capacity  
(Focus on Trade Development, category 2) 47.845 47.230 67.317 95.038 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 48.113 48.170 72.939 96.503
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations 
(category 1) 0.268 0.940 5.621 1.465 
 Economic Infrastructure  
(category 3) 75.580 136.160 36.995 63.382 
 Building Productive Capacity 
(category 4) 113.111 117.951 130.851 186.367 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 188.959 255.050 173.468 251.213
  
Source: OECD CRS Database (latest update) 
 
EN 32   EN 6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Denmark has delivered on its commitments to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank  
- In addition, Denmark has provided DKK9 million to the cancellation of Haiti´s 
multilateral debt. 
- Denmark sees no need for reform of the international architecture for the 
restructuring of sovereign debts . However, Denmark belie ves that non-Paris Club 
creditors need to be involved in future  restructuring and cancellation of LIC debt. 
- No specific interventions to prevent aggressi ve litigation against HIPCs have been taken. 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. Denmark supported country ownership in 2010  through consultation and 
coordination with partner countries and by supporting partner capacity development.  
- On Conditionality. Denmark has carried out the followi ng actions on conditionalities in 
2010: harmonisation with other donors a nd making conditionalities public.  
- On Transparency and Predictability . Denmark publicly disclo ses information on aid 
volume on central and field office websites.  
- On Alignment. Denmark has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . Denmark has arrangements in pl ace for delegated cooperation. 
Denmark was approved to administer EC funds  in the indirect centralised management 
mode, i.e. delegated cooperation in 2010. De nmark subscribes to the Nordic Plus 
principles for delegated coopera tion, where Nordic Plus countr ies have agreed to mutually 
approve each other as potential partners for delegated co-operation a rrangements. There is 
no mechanism in place at headquarters level to track cases of delegated cooperation.  
- On Mutual Accountability . Denmark has established a jo int framework for monitoring 
joint commitments in priority countries.  
- On Managing for Development Results . Denmark provides capacity support for 
Managing for Development Results.  
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Denmark believes that the  EU27 should speak with one voice in the IMF, World Bank, 
the main multilateral development banks' governing bodies and the G20.  
 
EN 33   EN E S T O N I A             
 
POLICY FRAMEWORK  
Estonian Development Cooperation star ted in 1997, with budget allocation since 1998. 
Estonian objectives and priori ties for development co-operati on policy are outlined in the 
"Principles of Estonian Development Cooperatio n” approved by the Riigikogu (Parliament) in 
January 2003 as a successor of the previous  policy document "Principles of Development 
Cooperation for the Years 1999-2000”.  The Ministry of Foreign Affairs
18 is responsible both for programming and for 
implementation of the development cooperati on policy. Other governmental agencies 
implement specific projects in the scope of their competence. In January 2011, the Estonian 
Government approved Strategy for Estonian de velopment cooperation and humanitarian aid 
for 2011-2015 and the implementation plan of the development plan for the years 2011-2012
19. Detailed information on Estonia's bilate ral development cooperation activities is 
available on the dedicated Minist ry of Foreign Affairs website20.  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Estonia provides aid  in these fields EU 
Neighbourhood Policy countries (support to: Ta x Administrations a nd Ministries of 
Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : N/A  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
                                                 
18 http://www.vm.ee/?q=en/taxonomy/term/55   
19 http://www.vm.ee/sites/default/files/arengukoostoo-humanitaarabi_arengukava_2011-2015.pdf        
20 https://rakendused.vm.ee/ak ta/index.php?language=eng   
 
EN 34   EN 2. SCALING UP ODA 
– Estonia's ODA/GNI was 0.10% in 2010 , the same as in 2009, with  a nominal increase of 
EUR 1 million to EUR 14 million of ODA  (preliminary ). This falls short of the 2010 
target of 0.17%, which the government has set as the minimum target for 2015.  
– Share of debt relief in ODA: N/A 
ODA Individual commitments and gap to target   
Estonia - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,050,080,090,080,10 0,10 0,100,120,14 0,140,160,170,100,160,220,26 0,30
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
47
Average annual increase needed:
9
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
  
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : Estonia is striving for the 0,33% ma rgin by having fixed a minimum level 
contribution in the 2011-2015 St rategy, which will be subject  to yearly updates and 
possible upward corrections depend ing on the economic situation.     
- No direct measures taken or planned to co ntribute to the EU27 target to channel at 
least 50% of  EU collective ODA increase to Africa. With the increasin g EU support to 
Africa, indirectly the share of Africa in Estonian ODA will increase as well.  From 2011 
Estonia also will contribute to the 10 th EDF (European Development Fund).  
- Estonia will not reach the target of 0.15%-0.20% ODA/GNI to LDCs by 2010 and 
onwards  
 
3. SUPPORT FOR/ USE OF INNOVATIVE  SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Innovative source of financing: ETS auctioning revenues  
 
EN 35   EN - Estonia needs to analyse the merits of i nnovative financing mechanisms with regard 
to the volume of Estonian aid . 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: Yes 
• Private public partnerships: No 
• Business and investment climate: Yes 
• Investment facilities: No 
• Export credits: No 
- Estonia does not promote the adoption of  internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies . 
- No new initiatives were started in 2010 to include social and environmental clauses in 
ODA-financed public procurement.   
- Estonia did not implement solu tions internally or in coop eration with third countries 
to overcome barriers to migrants  to financial services. The small amount of migrants is 
the main reason why the flow of funds from mi grant workers back to their families in their 
countries of origin has no dominant role in Estonian remittance market 
- Estonia implemented the "General Princi ples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS). 
No other initiative as Estonia already has a safe and enforceable regulatory environment 
for the money remittance market (implement ation of the PSD in the beginning of 2010 , 
the Estonian Anti-Money Laundering and Te rrorist Financing Prevention Act …) 
- Estonia has robust and reliable data concerning the amounts and destination of 
remittances from Estonia. Furthermore, Estonia adopted the operational definitions, 
recommendations and best practices on improv ing the quality and coverage of data on 
remittances according to the compilation guide drafted by the "Luxembourg Group". 
 
 
EN 36   EN  
5. AID FOR TRADE 
Estonia, AfT Commitments (in EUR thousands) 
 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) n/a n/a 46 13  
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) n/a n/a 32 1  
 Other Trade Development  
(category 6)  n/a n/a 0 0  
 Total Trade-Related Assistance 10 36 78 14
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) n/a n/a 46 13  
 Economic Infrastructure  
(category 3) n/a n/a 320 320  
 Building Productive Capacity 
(category 4) n/a n/a 32 1  
 Trade related adjustment  
(category 5) n/a n/a 0 0  
 Other Trade Related Needs  
(category 6) n/a n/a 0 0  
 Total Aid for Trade 10 36 398 334
 
Source: OECD CRS Database (latest update) 
 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Estonia delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : increasing our contribu tion to the IDA by 41.1%. 
- Estonia does not favour reform of the intern ational architecture for restructuring of 
sovereign debts 
- No specific intervention to prevent aggressive litigati on against HIPCs  (in particular 
to prevent the actions of "vulture funds"). 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
 
EN 37   EN 7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Estonia supported owne rship through consultations and 
coordination with partner count ries, through guidance and incen tives for staff in partner 
countries, and through partne r capacity development  
- On Conditionality . No Action 
- On Transparency and Predictability . Estonia publicly disclo ses information on aid 
volumes through the Estonian Development Cooperation web site 21 
- On Alignment . Estonia partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy.  
- On Harmonisation . Legal and/or administrative arra ngements to ensure delegated 
cooperation are project based. 
- On Mutual Accountability . No joint framework for m onitoring joint commitments. 
Mutual accountability is somewhat covered through the cooperation agreements with the 
priority target countries since 2011 
- On Managing for Development Results.  Belgium does not provide capacity building 
support for this. 
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Estonia supports a single EU  Chair for the IMF in 
order for the EU27 to speak with one voice . Shareholders have sometimes different 
perspectives to certain issues, so "one voice" would probably be going too far and 
everything does not need to be intra-EU coordinated. In some areas the EU common 
statements or position papers are of course useful or even necessary. Generally the EU27 
has a well-functioning internal coordination of  views on main IMF policy issues; similar 
coordination could be replicated in other IFIs if current coordination is viewed 
unsatisfactory in producing a coordinated unde rstanding. As European countries belong to 
different constituencies at the IMF/WB/other MDBs, the strengthened coordination is the 
best way to increase the cohesivene ss of the EU voice in the IFIs. 
- Estonia favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs . 
                                                 
21 Via the webpage www.mfa.ee and more detailed Aid Database: 
https://rakendused.vm.ee/akta/index.php?language=eng 
 
EN 38   EN EUROPEAN COMMISSION        
           
AT A GLANCE  
 
POLICY FRAMEWORK  
Since 2006, the "European Consensus on Development"22 has defined the general framework 
for the action of the Union and Member St ates. It highlights the Commission’s dual 
development role by clarifying its added value in relation to the Member States (its federating 
role) and by elaborating in its role as a donor.  In addition, the Union is  particularly committed 
to honouring the United Nations Millennium Development Goals (MDG), for which the 
Union has put in place various instruments that will also help reinforce the impact of its action
23. In January 2011, the European Commission merged EuropeAid and the Directorate-
General for Development to create the Eur opeAid Development and Cooperation Directorate-
                                                 
22 Official Journal C 46 of 24.2.2006 
23 http://europa.eu/legislation_summaries/development/general_development_framework/index_en.htm 

 
EN 39   EN General. The goal of the merger is to create  a single voice for the EU on development and 
cooperation issues.  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: European Commission provides aid  in 
these fields to EU candidate countries, EU Neighbourhood Policy countries, Asia, Latin 
America and ACP Countries (support to admi nistrations and policy of: Customs, Semi-
autonomous Revenue Authorit ies and Ministries of Fi nance). In March 2011, the 
European Parliament adopted two resolutions  urging the European Union to impose a 
financial transaction tax and gi ve more tax-related developm ent assistance to developing 
countries while combating fraudul ent practices a nd tax evasion24. 
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : N/A. The specific issue as such is no t relevant for the Commission since such 
bilateral agreements are concluded at Member  State level as they fall within Member 
States' competence. However, it should be noted that the EU does have agreements with 
five third countries on the taxation of savings income.  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   No 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      No 
• Stolen Assets Recovery initiative (STAR):     Yes 
• Extractive Industry Transparency  Initiative (EITI):    Yes 
• IMF Regional Technical Assist a n c e  C e n t r e s :      Y e s  
• International Tax Dialogue:       Yes 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
ODA Individual commitments and gap to target  
- The EU institutions do not have a specific ODA ta rgets, majority of the funds reported as 
ODA by the Commission are imputed to Member States.  
- The EU institutions  spent EUR 9804 million of ODA in 2010, a 0.8% increase in real 
terms on the 2009 figure of EUR 9654 million.  
 
                                                 
24 http://www.europarl.europa.eu/en/pressroom/content/2 0110308IPR15028/html/Tax-reform-to-boost-revenue-
for-EU-and-developing-countries 
 
EN 40   EN EU institutions' ODA in nominal terms 
 - 2 000 4 000 6 000 8 000 10 000 12 000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Net ODA from EU Institutions
(EUR million, 2008 prices)
 
Source: OECD/DAC data for 2000-2010 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
 
- The European Commission intends to st ep up efforts for innovative financing  
mechanisms with significant revenue generation potential , with a view to ensuring 
predictable financing for sustainable deve lopment. At the Foreign Affairs Council 
(Defence & Development) in December 2010, the Council discussed innovative financing 
sources and mechanisms for development. The Commission stated that  it would continue 
its work on the technical feasibility of su ch mechanisms and their potential impact. 
- The Commission conducted an impact asse ssment on new financial sector taxes  
(notably a Financial Transaction Tax and a Fi nancial Activities Tax) which was published 
on March 2011. Revenues from such taxes coul d be used to respond to global and 
European challenges, such as development and the achievement of the MDGs, as well as efforts to tackle climate change 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: Yes 
• Private public partnerships: No 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: No 
- The European Commission promotes the adoption of internationally agreed 
principles and standards on Corporate Soci al and Environmental Responsibility by 
European companies . The Commission intends to con tinue to promote CSR and other 
sustainability oriented scheme as a volunt ary concept, with an emphasis on dialogue 
between stakeholders. It promotes internat ional benchmarks for CSR such as the UN 
MDGs, the ILO tripartite declaration of prin ciples, the OECD guidelines for multinational 
 
EN 41   EN enterprises, the UN principles for sustai nable investment and the UN Global Compact. 
The EU also aims include sustainable development chapters, with provisions on 
environment and labour, in all bilateral trade agreements. 
- The European Commission  supports the Kimberley process and the FAO Code of 
Conduct for Responsible Fisheries . 
- No new initiatives were started in 2010 to include social and environmental clauses in 
ODA-financed public procurement.   
- The European Commission  did not implement solutions in ternally or in cooperation 
with third countries to overcome barriers to migrants  and their families' access to 
financial services. The Co mmission is, though, implemen ting programmes in partner 
countries with the aim of developing the fi nancial sector (e.g. mi crofinance, technical 
assistance on financial sector regulation and supervision) and improving financial literacy 
in order to familiarise households recei ving remittances with banking services.  
 
5. AID FOR TRADE 
European Commission, AfT Commi tments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 327 695 212 452 238 095 315 655 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 574 519 569 858 317 330 262 995 
 Other Trade Development  
(category 6)  0 249 830 451 526 332 496 
 Total Trade-Related Assistance 902 214 1 032 140 1 006 951 911 146
      
Wider Aid for Trade Agenda   
 Trade Policy and Regulations 
(category 1) 327 695 212 452 238 095 315 655 
 Economic Infrastructure  
(category 3) 1 312 274 1 111 541 1 661 064 1 118 032 
 Building Productive Capacity 
(category 4) 922 630 862 039 701 599 1 567 413 
 Trade related adjustment  
(category 5) 0 0 4 037 11 312 
 Other Trade Related Needs 
(category 6)  0 249 830 451 526 332 496 
 Total Aid for Trade 2 562 598 2 435 862 3 056 322 3 344 907
 S
ource: OECD CRS Databa se (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- The European Commission  delivered on its HIPC/ MDRI commitments (including 
vis-à-vis IDA/ AfDB ) without delay. 
 
EN 42   EN - Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : committing EUR 3 Million for the WB DMF and EUR 3 Million to the 
UNCTAD DMFAS. Financing agreemen ts should be signed early 2011. 
- The European Commission  favours reform of the international architecture for 
restructuring of sovereign debts  in order to deal with potential future cases of  debt 
distress in low-income countries (through the Paris Club with a role for International 
Financial Institutions, and through collectiv e action clauses in debt contracts). 
- Specific intervention to prevent aggressive litigation against HIPCs  (in particular to 
prevent the actions of "vulture funds"): Th e European Commission is considering using 
the "African Legal Support Facility" to pr ovide ad hoc legal advice, on demand, to 
countries. 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, the European Commission supported ownership through 
consultations and coordination with partne r countries and through  partner capacity 
development.  
- On Conditionality . In 2010, the European Commi ssion progressed by harmonising 
conditionalities with other donors and by reducing the number of conditionalities. 
- On Transparency and Predictability . The European Commission publicly discloses 
information on aid volumes through its Development Cooperation web site 25 and through 
the website of field offices. Data are also available in the Annual Report on development 
policies and external assistance which is wi dely disseminated (to Delegations, national 
development agencies, Parliaments a nd ministers, stakeholders, etc.). 
- On Alignment . The European Commission partially inte grated the principl es of the Code 
of Conduct on Complementarity and Division of Labour in its development strategy. 
- On Harmonisation . Guidelines have been develope d in December and templates for 
Delegation and Transfer Agreements have be en approved in and further fine tuned the 
past years. 
- On Mutual Accountability . The European Commission established a joint framework for 
monitoring joint commitments with some of  its priority countries. The European 
Commission is waiting for the Paris Su rvey outcome to confirm its position.  
- On Managing for Development Results.  The European Commission provides capacity 
building support for this.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. The European Commission is in favour of an EU 
single seat in the IFIs as a long term ultimate objective to represent the European Union 
with a single voice. The European Commission have been giving support to this solution 
for years (as reflected in several official  Commission's documents, such as written 
statements by Commissioners L. Michel and P. Nielson and the Council's conclusions on 
Monterrey or the report "EMU at 10"). There is work to do  to deepen and broaden the 
coordination between EU Member States, in orde r to strengthen Europe's voice in the IFIs 
though a consolidated and less  fragmented European re presentation. However, the 
                                                 
25 http://ec.europa.eu/europeaid/how/delivering-aid/monterrey_en.htm 
 
EN 43   EN Commission warns against rushing into inte rmediate solutions, and instead favours a 
package-based approach to such issues. 
- The European Commission favours stronger Brussels based coordination on issues 
related to the World Bank and MDBs . 
 
EN 44   EN F I N L A N D          
  
AT A GLANCE 
 
POLICY FRAMEWORK  
Finland’s development co-operation is base d on annual state budgets and guiding documents 
rather than being enshrined in law.26 The current overarching strategic document is a 
government resolution on development policy from October 2007.27 In it the government 
states that it will ensure that Finland’s ODA reache s 0.51% of GNI in 2010 and 0.7% in 2015. 
Poverty reduction is the overall objective, but ther e is no particular sectoral focus. Finland has 
eight long-term partner countries  and five partner countries r ecovering from violent crises.28 
                                                 
26 OECD DAC Peer Review Finland 2007 
27 http://formin.finland.fi/public /default.aspx?contentid=107497   
28 http://formin.finland.fi/pub lic/default.aspx?nodeid=15359&contentlan=2&culture=en-US   

 
EN 45   EN Finland’s development policy is formulated, planned and implemented by the Ministry for 
Foreign Affairs.29  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : Finland provides s upport to developing 
countries' tax policy and administration to mi nistries of finance in ACP countries. In 
addition, support is provided to national governme nts, audit institutions and civil society 
organisations to strengthen public financial management.  
- Promotes the principles of  good governance in tax matter : Yes, in budget support 
dialogue.  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : None  
- State of ratification of / adherence to international conve ntions/ initiatives  on tax issues:  
• IMF Regional Technical A ssistance Centres: No 
• International Tax Dialogue: No 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): No 
• Extractive Industry Transparen cy Initiative (EITI): Yes 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Finland spent EUR 1008 million on ODA in 2010 (preliminary ), a 6.9% increase in 
real terms compared to 2009,i.e.  0.55% of its GNI , up from 0.54% in 2009.   
- Debt relief made up only 3% of Fi nnish ODA during the period 2004 - 2009  
 
                                                 
29 http://formin.finland.fi/public /default.aspx?contentid=107497   
 
EN 46   EN Finland - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,310,330,320,310,330,310,320,35 0,350,370,46
0,400,390,440,540,55 0,56 0,56 0,56 0,550,550,590,62
0,650,680,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
616
Average annual increase needed:
123
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
Finland - Share of debt relief in ODA volumes 
0,29 0,33 0,32 0,31 0,30 0,31 0,32 0,35 0,35 0,35 0,38 0,40 0,39 0,44 0,54 0,55 0,02 -
- 0,00 0,03 -0,00 0,00 -0,01 0,08 
- -0,00 --
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: The Finnish Development Policy Programme, i.e. Government 
 
EN 47   EN Decision-in-Principle, stated  the commitment to ensuring the development cooperation 
appropriations which will take Finland towa rds 0.7% GNI set by the UN and that Finland 
is committed to achieve the target 0.51% in 2010 as established in the European council’s decision. The Ministry for Foreign Affairs has based its forward planning on that 
commitment. However, the figures indica ted above as total ODA are based on the 
budgetary spending limits for the MFA of Finl and exercised development assistance that 
were set by the Government for the years 2011 -2014, adding to it an estimate of the ODA 
implemented by other ministries. According to  the Government decision of the spending 
limits for 2011-2014 (March 2010) Finland’s ODA will increase up to 0.58% of GNI in 
2011. In the Government decision consid ering the years 2012 -2014 a technical 
assumption is made that the percentage value of 0.58% remains. However, in the 
Government decision it is stated that Finl and is committed to increasing ODA towards the 
0.7% target. Finland holds parl iamentary elections in April 2011 and the next government 
will decide on spending limits for 2012-2015. The spending limits will be reviewed during 
inter-ministerial budget frame negotiations a nd confirmed through a Government decision 
in autumn 2011.  
- In budgeting at least 50% of Finland’s deve lopment aid which is targeted by country 
or region will be allocated to Africa. 
- Finland will meet the target of 0.15 %-0.20% ODA/GNI to LDCs by 2010 and 
onwards . 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Finland does not support any innovative fi nancing mechanisms and has no plans to 
do so.  
- However, Finland supports the EU proposal to  make a comprehensive assessment of the 
feasibility of a Financial Activity Tax (F AT) and Financial Transactions Tax (FTT). 
Finland also recognises that  it is essential to study fu rther innovative financing 
mechanisms in the context of reaching its ODA target, since public aid will not be enough. 
Finland’s Minister for Foreign Trade and Development set up a Working Group on 
Financing for Development in April 2010. The WG  handed over the report to the Minister 
in December 2010. The WG gave recommendations for the Finnish Government on how to expand the base of development funding and enhan ce cooperation among various actors 
in society. 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
Foreign Direct Investment 
 
EN 48   EN 2003 2004 2005 2006 2007 2008 2009
Finland 69 483 120 320 8 -22 568 -100 -100 200 300 400 500 600 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
- Financial tools to support private investment: 
• Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: Yes 
- Finland promotes the adoption of internat ionally agreed principl es and standards on 
Corporate Social and Environmental Resp onsibility by European companies. Finland 
promotes CSER principles in its cooperation with the private sector, most notably as 
eligibility crite ria of Finnpartnership. Finland also supports th e UN Global Compact with 
ODA funds to the amount of EUR 200,000 pe r year (latest co ntribution in 2010).  
- Finland has ratified the agreeme nt of the Kimberley Process and participates in the 
Kimberley Process as a Member State of th e European Union. Finland supports the EITI 
Multi-Donor Trust Fund to the amount  of EUR 1.3 million during 2009–2011 
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : Social and environmental aspects are included in 
development of new case management process software within the Ministry for Foreign 
Affairs. 
- Finland has currently no plans to implement solutions internally or in cooperation 
with third countries to overcome barriers to  migrants and their families' access to 
financial services. The share of remittance services of the overall payment transmission 
from Finland is minor, the bulk of paymen ts are transferred via banking channels. 
 
EN 49   EN Furthermore, there are no indications that th e current payment servi ces would not satisfy 
the needs of migrants. Thus, no furthe r action is considered necessary.  
- Finland has not implemented the General Pr inciples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS).  
 
5. AID FOR TRADE 
Finland, AfT Commitments (EUR million) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) 3 340 1 603 9 141 8 448 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 29 484 N/A 42 304 82 501 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 32 824 1 603 51 445 90 950
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations 
(category 1) 3 340 1 603 9 141 8 448 
 Economic Infrastructure  
(category 3) 20 897 8 070 14 443 123 189 
 Building Productive Capacity 
(category 4) 39 858 74 762 111 764 124 280 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 64 095 84 436 135 347 255 917
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Finland has delivered on its commitment s to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Finland sees no need for reform of th e international architecture for the 
restructuring of sovereign debts .  
- Finland has planned no specif ic interventions to prevent aggressive litigation against 
HIPCs. 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
 
EN 50   EN - On Ownership. Finland supported country ownership in 2010  through consultation and 
coordination with partner count ries, guidance and incentives fo r staff in partner countries 
and by supporting partner capacity development.  
- On Conditionality. Finland has carried out the following actions on conditionalities in 
2010: harmonisation with other donors a nd making conditionalities public.  
- On Transparency and Predictability . Finland publicly disclo ses information on aid 
volume on the internet both at  headquarters and at the field level. Disclosure of 
information at country level depends on the ex istence of an appropr iate common database. 
When such a mechanism exists, data  is provided (e.g. public webpage 
www.odamoz.org.mz in Mozambique, local Minist ry homepages in Ke nya). The Ministry 
for Foreign Affairs launched in December  2010 a publication on Finland’s ODA statistics, 
which serves to provide information to dom estic stakeholders on the use of public ODA.  
- On Alignment. Finland has partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines. The Ministry for Fo reign Affairs is currently revising the 
cooperation manuals and guidelines.  
- On Harmonisation . Within the Nordic Plus group, arra ngements are in place to enable 
delegated cooperation. As regards the EC, Finl and’s assessment procedure for indirect 
centralised management was finalised in June 2010, providing a framework for 
cooperation between the MFA and the EC in this  regard. There is a mechanism in place to 
track cases of delegated cooperation. The follo wing list covers the delegated cooperation 
arrangements, whereby other donors’ funds are included into MFA/Finland’s ODA budget 
for 2010:  
Recipient country Partner for delegated 
cooperation Modality/explanation 
Nicaragua UK/DFID Trade, Promoviendo la Equidad Mediante el 
Crecimiento Económico  (PROPEMCE)  
Mekong Nordic Development 
Fund (NDF) Energy and Environment partnership 
programme 
Southern and East-Africa  Austrian Development 
Agency (ADA) Energy and Environment partnership 
programme  
Mozambique Embassy of  Denmark 
in Maputo Education sector 
Mozambique Embassy of Canada in 
Maputo Rural development, PROAGRI II  
Nicaragua MFA of Norway  Rural development, PRORURAL 
  
- On Mutual Accountability . Finland has established a jo int framework for monitoring 
joint commitments in Kenya, Mozambique , Nicaragua, Tanzania and Zambia.  
- On Managing for Development Results . Finland provides capacity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Finland does not share the view th at EU27 should speak with one voice in the IMF, 
World Bank and the main multilateral development banks' governing bodies, since the current governance system based on constituen cy groups, some of wh ich consist of both 
EU and non-EU countries, does not favour such an objective. 
- Finland supports stronger Brussels based coor dination on a regular basis on issues 
related to the World Bank and MDBs.  
 
EN 51   EN F R A N C E           
  
 
AT A GLANCE  
 
POLICY FRAMEWORK  
Responsibilities and tools are shared among the three main players: The Directorate-General 
for International Co-operation and Developmen t (DGCID) of the Ministry of Foreign and 
European Affairs (MAEE), the Directorate- General of the Treasury and Economic Policy 
(DGTPE) which of the Ministry of Economy, Finance and Employment (MINEFE) and the 
French Development Agency (AFD), a govern ment agency that reports to these two 
ministries; in addition there are several entities  and co-ordination struct ures to ensure overall 
coherence. The DGTPE has institutional respons ibility for the multilate ral development banks 
and certain thematic funds, while the MAEE manages funds earmarked for United Nations 
institutions and health sector funds .  
AFD Group’s three-year Business Plan for 2011-2013 is in line with France’s new budget 
framework, which now presents State missions, including official development assistance 

 
EN 52   EN (ODA), for a three-year period. This ensures grea ter visibility for France’s aid. This Business 
Plan is based on the forecasts of th e three-year Finance Law for 2011-201330.  
The CICID (Comité interministéri el de la Coopération internati onale et du Développement or 
French Interministerial Committee for Intern ational Cooperation and Development) defines 
the sector strategic orientations of France’ s public economic development assistance policy 
and geographic priorities. The CICID meeting on June 5th, 2009 voted a set of measures 
designed to improve French assistance’s effec tiveness and targeting in a context marked by 
the contagion of the glob al crisis’ effects on countries in development31. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: France provides aid  in these fields to EU 
candidate countries, EU Neighbourhood Policy countries, Asia, Latin America and ACP 
Countries (support to ad ministrations and policy of: Cust oms, Semi-autonomous Revenue 
Authorities and Ministries of Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions sign ed with Uruguay, Antigua and Barbuda, 
Grenada, St Kitts et Nevis, St Lucia, Saint- Vincent et Grenadines, Antilles néerlandaises, 
Cook Islands, Belize, Costa Rica, Dominique , Brunei, Anguilla, Hong Kong ; (ii) under 
negotiation with Aruba, Liberia, (iii ) planned with Philippines, Nauru.  
- State of ratification of/adherence to inte rnational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     Yes 
• Extractive Industry Transparency  Initiative (EITI):    Yes 
• IMF Regional Technical Assist a n c e  C e n t r e s :      Y e s  
• International Tax Dialogue:       Yes 
• International Tax Compact:       Yes 
• African Tax Administration Forum (ATAF):     Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  Yes 
• IMF Topical Trust Fund on Tax polic y and administration:   Yes 
2. SCALING UP ODA 
ODA Individual commitments and gap to target 
                                                 
30 Le Budget Pluriannuel De L’Etat 2011-2013, 
www.budget.gouv.fr/themes/finances_publiques/document_dofip2010.pdf  and  Plan d’Affaires 2009-2011 ,http://www.afd.fr/jahia/Jahia/lang/en /home/publications/Publications-ins titutionnelles/programme-d-activite  
31  http://www.diplomatie.gouv.fr/en/france- priorities_1/development-and-humanitarian-
action_2108/institutions-and-issues-of-devel opment-economic-assistance_7404/index.html 
 
EN 53   EN - France has increased the share of its GNI de dicated to Official Development Assistance 
(ODA) from 0.47% of GNI in 2009 to EUR 9751 million ( preliminary ), i.e. 0.50% in 
2010, nearly meeting the EU target. 
- Debt relief made up 25% of French ODA during the period 2004 – 2009,  the largest 
debt reduction operations being for Ni geria (2005-2006) a nd Iraq (2005-2008).  
France - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,48
0,44
0,38 0,38
0,300,310,370,400,410,47 0,47
0,380,390,470,50
0,47 0,48
0,420,500,540,590,63
0,550,670,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
6,339
Average annual increase needed:
1,268
(*)  France submitted a range between 
04 2a n d05 2 %o fG N Ia si t s estimate for 20130.52 (*)
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
France - Share of debt relief in ODA volumes 
0,44 
0,39 
0,33 
0,30 0,30 
0,25 0,26 0,27 
0,24 0,31 0,30 0,30 0,31 0,34 0,36 0,44 0,10 
0,09 
0,11 
0,08 0,08 
0,06 0,05 0,11 0,17 0,10 0,17 0,17 
0,07 0,04 0,11 0,06 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
EN 54   EN  
- "Realistic, verifiable actions for meetin g your individual ODA commitments until 
2015" taken in 2010: None.  
- In 2009, ODA (bilateral and multilateral) at tributed to Africa has increased and 
represents 55.8% of total net ODA . France has formally reaffirmed its commitment to 
Africa, during the meeting of the Interministerial Committee for International Cooperation and Development. The 14 priority countries for the geogr aphic concentration 
of French Aid are all sub-Saharan countries: these countries will r eceive 50% of grants 
allocated to helping to achieve the MDGs (not including interventions in countries emerging from crisis and subsidies). 
- France will not meet the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010 and 
onwards , though total French ODA (bilateral and multilateral) for LDCs has increased 
from 0.11% in 2008 to 0.12% of GNI in 2009 and 0.13% in 2010.  
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
 
– Innovative source of financing : Airline Ticket Tax/contribution,  ETS auctioning 
revenues, International Financing Facility  for Immunisation (IFFIm), Advance Market 
Commitments (AMCs), Debt2Health  
– France intends to step up efforts for innovat ive financing mechanisms with significant 
revenue generation potential. Among the avenues explored  by the Leading Group on 
Innovative Financing (63 count ries and the European Comm ission), France supports the 
idea of taxing financial transactions 32. Next steps: UN, G20 and Europe.  
– Further work on innovativ e financing mechanism: One of the challenges is to 
distinguish between technical issues and political opportunity. The Leading Group has 
entrusted a study on activities that have benefite d from globalisation in order to determine 
how such activities can c ontribute to Development.  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developing countries:  
Foreign Direct Investment: 
                                                 
32 Groupe pilote sur les financements innovants pour le développement, 
http://www.leadinggroup.org/rubrique1.html 
 
EN 55   EN 2003 2004 2005 2006 2007 2008 2009
France 603 1,235 5,516 8,436 10,473 17,061 11,705 -2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
 
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: Yes 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: Yes 
- France promotes the adoption of internationally agreed principles and standards on 
Corporate Social and Environmental Re sponsibility by European companies . France 
supports initiatives such as the Global Compact, the recently adopted ISO 26000, or the 
EITI in the mining industry a nd mining. France is implemen ting the OECD guidelines for 
multinational companies. France promotes the adoption of regional/ sectoral commitments such as the Declaration adopt ed by African and French companies after the France-Africa 
Summit of 2010. 
- No new initiatives were started in 2010 to include social and environmental clauses in 
ODA-financed public procurement  
- France has implemented solutions internally or in cooperation with third countries 
to overcome barriers to migrants and thei r families' access to financial services. 
Though there are no monitoring indicators for m easuring the impact of these solutions on 
migrants' access to financial services, remitta nce transfer costs a nd remittance transfers 
volumes. 
- France implemented the "General Principles for International Remittances 
Services" agreed by the Committee on Payments and Settlements Systems (CPSS). In 
 
EN 56   EN the meanwhile, France does not have robust and reliable data concerning the amounts and 
destination of remittances from France 
 
5. AID FOR TRADE 
France, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 400 3 295 2 671 2 036 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 105 774 211 646 13 809 81 534 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 106 174 214 941 16 479 83 571 
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) 400 3 295 2 671 2 036 
 Economic Infrastructure  
(category 3) 412 237 412 657 1 142 527 576 485 
 Building Productive Capacity 
(category 4) 331 759 600 822 593 016 511 581 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 744 395 1 016 774 1 738 213 1 090 103
  
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- France delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : implementing a lending policy that  respects existing international 
commitments to maintain a sustainable medi um-term debt of reci pient countries (under 
the Debt Sustainability IMF and the World Bank, Principles  and Guidelines OECD on 
export credit sustainable). Fr ance also supports in ternational efforts to improve debt 
management by Developing Countries (such as the African Legal Suppor t Facility and the 
DMFAS Programme, UNCTAD) 
- France favours reform of the internatio nal architecture for restructuring of 
sovereign debts  in order to deal with potential future cases of  debt distress in low-income 
countries (through the Pa ris Club with a role for Internat ional Financial Institutions, and 
through collective action clau ses in debt contracts)  
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : No. 
 
EN 57   EN  
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, France supported ownership through consultations and 
coordination with partner countries in pa rticular through the Partnership Framework 
Document (DCP)  
- On Conditionality . In 2010, France progressed by reducing the number of 
conditionalities. 
- On Transparency and Predictability . France publicly discloses information on aid 
volumes through the site "performance-publique.gouv" providing the citizen all budget documents, including the Policy Document s ection on French politics for development 
(inc. ODA forecasts 2011-2013) 
33 
- On Alignment . France partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . The French Development Agency (AFD) was certified in June 2009 
with the European Commission to qualify for management delegations of the European 
Commission. At the end of November 2010, el even management delegations were in 
progress for the benefit of the AFD, for a total of EUR 53,9 million. The funds were disbursed for five of them in a variety of sectors and countries: Ma li agriculture, food 
security in Haiti and Senegal, to support the Economic Partnership Agreements (EPAs) in 
Senegal… 
- On Mutual Accountability . France established a joint framework for monitoring joint 
commitments. 
- On Managing for Development Results.  France does not provide capacity building 
support for this.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. France does not support a single EU Chair for the 
IMF in order for the EU27 to speak with one voice. 
- France favours stronger Brussels based coordi nation on issues related to the World 
Bank and MDBs  
                                                
 
33 http://www.performance-publique.gouv.fr/ 
 
EN 58   EN G E R M A N Y           
           
  
AT A GLANCE 
 
POLICY FRAMEWORK  
Germany’s development co-operation policy is  underpinned by the budgetary procedure (in 
particular the budget act passed by the Bundestag  each year) and the Coal ition Agreement that 
covers each legislative period.34 The latest Coalition Agreemen t (2009) defines the following 
key sectors for German development coopera tion: good governance, education and training, 
health, rural development, protection of the c limate, the environment and natural resources, 
and economic cooperation.35 The Agreement expresses a willingness to work towards 
achieving the 0.7% ODA/GNI target. Policy maki ng and oversight of German development 
                                                 
34 OECD DAC Peer Reviews Germany 2010 
35 http://www.bmz.de/en/what_we_do/principles/koalitionsvertrag/index.html   
 
EN 59   EN cooperation is vested in the Federal Ministry  for Economic Co-operation and Development 
(BMZ), with implementation carried out by a ra nge of different minist ries, federal states 
(Länder), agencies and organisations. The governme nt intends to carry out organisational and 
structural reforms of the German aid structure, a first step being the c onsolidation of German 
technical cooperation organisations36. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : Germany provides support to developing 
countries' tax policy and administration, tax consultancy, tax procedures, exchange of 
information, double taxation agreements, tax harmonisation in EU candidate countries, 
Asia, Latin America and ACP countries. Sup ported administrations include customs, 
revenue authorities, ministries of finance and regional fora incl uding the African Tax 
Administration Forum (ATAF), EAC, ECOW AS, OLACEFS (Organization of Latin 
American and Caribbean Supreme Audit Inst itutions), ECLAC (United Nations Economic 
Commission for Latin America and the Caribbean ). In addition, support is provided to 
national parliaments, governments, audit in stitutions, civil soci ety organisations and 
regional organisations to  strengthen public financial management.  
- Promotes the principles of good governance in tax matter : Yes  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : Current information concerning TIEAs and DTCs – not only with 
developing countries – is regular ly published in the official  German Federal Law Gazette 
(Bundesgesetzblatt). 
- Support to/ratification of/adherence to international conve ntions/initiatives on tax issues:  
• IMF Regional Technical A ssistance Centres: Yes 
• International Tax Dialogue: Yes 
• International Tax Compact: Yes 
• African Tax Administration Forum (ATAF): Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): Yes 
• IMF Topical Trust Fund on Tax po licy and administration: Yes 
• South-South Sharing of Successf ul Tax Practices (S4TP): Yes 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): No 
• Extractive Industry Transparen cy Initiative (EITI): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
                                                 
36 OECD DAC Peer Reviews Germany 2010 
 
EN 60   EN - Germany is working towards the goal  of meeting the 2015 0.7% ODA/GNI target 
according to the latest Coalition Agreement (2009). spent EUR 9606 million 
(preliminary ), reaching 0.38% in 2010 compared to 0.35% in 2009 , a 9.9% increase in 
real terms compared to 2009.   
- Debt relief made up 21 % of German ODA during the period 2004 – 2009 , fourth 
highest among Member States . 
Germany - ODA as a % of GNI 
Historical data an d scenario for reaching 2015 targets
0,310,32
0,280,26 0,260,27 0,27 0,270,28 0,280,36 0,360,370,38
0,350,380,380,450,520,590,640,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
11,245
Average annual increase needed:
2,249
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
Germany Share of debt relief in ODA volumes 
0,29 0,29 
0,26 0,25 0,26 0,26 0,26 
0,21 0,23 0,25 
0,22 0,26 0,28 0,29 0,35 0,37 0,02 0,03 
0,02 
0,01 0,00 0,01 0,01 
0,06 0,06 0,03 0,14 0,10 0,09 0,09 0,00 0,00 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
Source: OECD/DAC data for 2002-2010 
 
EN 61   EN - "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: As part of the budget process for the financial year 2012 and the 
medium-term financial plan until 2015, the Ge rman government will define its intended 
budgets for development cooperation. Regardless of which the government and parliament will discuss the actu al annual budgets 2013-2015 and how to attain the ODA goal in the 
annual budget processes each year. 
- Have you taken or do you plan to take me asures to ensure that at least 50% of EU 
collective aid increases of ODA res ources are channelled to Africa?  This is a 
confirmed objective of the German government  and is taken into account in the annual 
allocation of the development cooperation budget.  
- It is an objective of the German govern ment to strengthen development cooperation 
with LDCs , but the ODA share to LDCs depends  on the allocation made during the 
annual budget process.  
 
3. SUPPORT FOR/ USE OF INNOVATIVE  SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Germany supports the following i nnovative financing mechanisms:  
• ETS auctioning revenues (EUR 230 million in 2009) 
• Debt2Health (EUR 20 million in 2010) 
- Germany is open to engaging  with IFMs in future. Germany is setting up a new special 
fund under public law (Sondervermögen “Energie- und Klimafonds”) to finance national and international programmes in the fields of  energy efficiency, renewable energies and 
climate change. The fund is  in operation since 2011 onwards, with a smaller amount of 
funding available from contractually agreed  payments by energy utilities. From 2013 
onwards, additional revenues from auctioning EU emissions allowances (revenues additional to the level of revenues in 2008 = EUR 915 million; excluding emissions 
trading in the aviation sector) will be channell ed to the special fund. It is expected that 
hundred million Euros of climate and environment related ODA will be committed annually through this fund from 2013 onwards, subject to parliamentary budget approval. 
In 2011, EUR 31.5 million will be committed as  climate and environment related ODA 
from this fund. 
- Germany is currently considering innovative financing mechanisms that use general 
budget funds to leverage capital market funds (“ blending”) as well as private investors for 
the benefit of sustainable development. 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
 
EN 62   EN Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Germany 1,689 5,442 11,320 8,600 8,503 8,321 6,984 -2,000 4,000 6,000 8,000 10,000 12,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC 
 
- Financial tools to support private investment: 
• Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: No 
- Germany promotes the adoption of intern ationally agreed principles and standards 
on Corporate Social and Environmental Responsibility by European companies . See 
Box.  
Box:  German support to  Corporate Social and Environmental Responsibility   
- Definition of a government CSR Strategy and a CSR Action Plan 
- Application of and support to the OECD Guidelines fo r Multinational Enterprises 
- Support to the UN Special Representative for Business and Human Rights, John Ruggie 
- Support to the Global Reporting Initiative 
- Support to the Business  Anti-Corruption Portal 
- Technical Cooperation in partner countries concerning the implementation of the UNCAC 
and the improvement of the framework for CSR. 
- Development Partnerships with business companies (develoPPP.de) 
- Signatory of the Kimberley process 
 
EN 63   EN  
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : None 
- Germany has implemented the "General Prin ciples for International Remittances 
Services" agreed by the Committee on Payments and Settlements Systems (CPSS) . In 
addition, the German government has set up a remittances price comparison website (www.geldtransfair.de
) in cooperation with the Fra nkfurt School of Finance and 
Management. The objective is the reduction of tr ansfer costs for formal remittances from 
migrants living in Germany to their countries of origin.  
 
5. AID FOR TRADE 
Germany, AfT Commitments (EUR million) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) 14.333 30.770 33.762 33.857 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 16.489 207.240 646.247 666.561 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 30.822 238.010 680.008 700.418
      
Wider Aid for Trade Agenda 2006 2007 2008 2009
 Trade Policy and Regulations 
(category 1) 14.333 30.770 33.762 33.857 
 Economic Infrastructure  
(category 3) 634.741 406.768 1,037.126 746.676 
 Building Productive Capacity 
(category 4) 846.121 775.445 965.506 1,108.401 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 1,495.196 1,212.984 2,036.394 1,888.934
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Germany has delivered on its commitments to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Germany would like to see a reform of th e international architecture for the 
restructuring of sovereign debts , based on the Paris Club, IFIs and collective action 
clauses in debt contracts. The German govern ment supports the creation of a debt workout 
mechanism and wants to promote any relevant discussions. 
 
EN 64   EN - Germany has taken no specific measure to prevent aggressive litigation against 
HIPCs , but welcomes the activities of the African Legal Support Facility (ALSF). 
 II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. Germany supported country ownershi p in 2010 through consultation and 
coordination with partner countries and support to partner capacity development.  German 
development cooperation is based on partner countries’ demands which are expressed in 
regular bilateral consul tations and negotiations.  
- On Conditionality. Germany supported harmonisat ion with other donors in 2010.  
- On Transparency and Predictability . Germany publicly discloses information on aid 
volume on the internet centrally and through some field offices.  
- On Alignment. Germany has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . Germany has arrangements in place for delegated cooperation and 
there is a mechanism in place at headquar ters level to track cases of delegated 
cooperation. Cases of delegated cooperat ion agreed to in 2010 in table below.  
- On Mutual Accountability . Germany has established a jo int framework for monitoring 
joint commitments in Burkina Faso, Ghana, Mali, Malawi, Mozambique, Peru, Zambia, Tanzania and Uganda . 
- On Managing for Development Results . Germany provides capacity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Germany does not share the view th at EU27 should speak with one voice in the IMF, 
World Bank and the main multilateral development banks' governing bodies. Germany believes the EU should speak with one voice accord ing to its responsibili ties, such as Art. 
IV consultations of the EURO AREA; this is  ensured through effi cient EU coordination 
within the IMF and the World Bank (regular meetings of all EU Executive Directors 
(EURIMF meetings)) as well as through clos e cooperation between the EURIMF and the 
SCIMF (subcommittee of the EFC) on all releva nt EU matters. All other matters outside 
the responsibility of the EU are represented by each country in its own interest. 
- Germany does not support stronger Brussels  based coordination on a regular basis 
on issues related to the World Bank and MDBs.  
 
EN 65   EN G R E E C E          
  
 
AT A GLANCE 
 
POLICY FRAMEWORK  
Greece’s development assistance is guided by  five-year Development Cooperation and 
Assistance Programmes.37 The financial crisis has caused a fundamental rethink of Greek 
development activities and a revision of the current five-year programme, which is not yet 
finalised.38 The process to achie ve international ODA target leve ls has had to be abandoned.39 
Hellenic Aid, a general directorate within the Ministry of Forei gn Affairs, is the coordinating 
agency of Greek development cooperation. The ro le of the Ministry of  Foreign Affairs in 
                                                 
37 OECD DAC Peer Review Greece 2006 
38 Reply to the questionnaire for the 2011 Accountability Report 
39 http://www.hellenicaid.gr/appdata/d ocuments/report-2009-eng-final.pdf   

 
EN 66   EN implementation is limited with the bulk of th e funds being managed by the Ministry of 
Economy and Finance for multilateral aid and a larg er number of line ministries for bilateral 
aid.40 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Greece does not provide support to reform programmes for capacity development of 
custom, judiciary and tax administrations in developing countries.  
- Promotes the principles of good governance in tax matters : N/A  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : N/A  
- State of ratification of/ adherence to inte rnational conventions/ initiatives on tax 
issues : N/A  
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Greece spent EUR 378 million on ODA in 2010 (preliminary ), corresponding to 
0.17% of GNI in 2010 , down from 0.19% in 2009.  Consequently Greece is far from 
reaching the 2010 0.51% target. 
- No debt relief was included in Greek ODA during the period 2004 – 2009.  
Greece - ODA as a % of GNI 
Historical data and scenario for reaching 2015 targets
0,150,140,15 0,150,20
0,170,21 0,21
0,160,17 0,170,160,210,190,170,170,300,420,520,620,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70ODA gap to 2015 target from 2010 level 
(EUR million)
1,401
Average annual increase needed:
280
 
                                                 
40 OECD DAC Peer Review Greece 2006  
 
EN 67   EN Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
Greece - Share of debt relief in ODA volumes 
-0,15 0,14 0,15 0,15 0,20 
0,17 0,21 0,21 
0,16 0,17 0,17 
0,16 0,21 
0,19 
0,17 
------
---
-- -
--
-
0,00 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: Projected ODA volumes for the years 2011-2015 are not available 
for the time being since they are pending the 5-year National Development Plan, which is 
under review because of the financial cris is and budgetary constraints. Greece undertook 
its international commitments under the supposition that fiscal circumstances would be favourable and would allow for the anticipate d significant increase in ODA. However, 
despite the relevant efforts, the expected incr ease of ODA proved not to be feasible, due to 
fiscal restraints. Furthermore, the current international financial crisis had a negative 
influence on the economic situation of Greece. Consequently, it is not  likely that Greece 
will fulfil its quantitative commitments as regards ODA grants in the near future.  
- Greece will concentrate the alloca tion of its resources on a core group of partner-countries 
– including some LDCs. 
- Greece has taken measures to ensure that at  least 50% of EU collective aid increases 
are channelled to Africa.  
- Greece will not reach the target of 0.15 %-0.20% ODA/GNI to LDCs by 2010 and 
onwards . It would be extremely difficult for Greece to reach the ta rget of 0.15%-0.20% 
ODA/GNI to LDCs in 2010 or 2011, due to budgeta ry constraints. There will be targeted 
actions to LDCs (i.e. climate change adaptati on projects) as these countries will constitute 
part of our geographical priorities in  the 5-year National Development Plan.  
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Greece does not support any innovative financing mechanisms and has no plans to 
do so.  
 
EN 68   EN  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Greece 29 -11 261 1,955 2,104 - 173 -500 -500 1,000 1,500 2,000 2,500 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
- Financial tools to support private investment: 
• Investment guarantees: No 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: No 
• Export credits: No 
• Other: Greece provides subsidies to privat e productive investments in the framework 
of implementation of the “Hellenic Plan  for the Economic R econstruction of the 
Balkans” (HiPERB) 
- Greece does not promote the adoption of  internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies.  
- Greece does not provide support to the Kimberley Process and FAO Code of Conduct 
for Responsible Fisheries. 
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : None. 
 
EN 69   EN - Greece has not implemented solutions inte rnally or in cooperation with third 
countries to overcome barriers to migrants  and their families' access to financial 
services. However, a plan for improving the impact of remittances on development is 
under consideration by Greek authorities to im prove local growth within the developing 
country. 
- Greece has implemented the General Prin ciples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS).  
 
5. AID FOR TRADE 
Greece, AfT Commitments (EUR million) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) 0 31 1 353 509 
 Building Productive Capacity  
(Focus on Trade Development, category 2) 3 513 5 944 2 594 4 148 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 3 513 5 974 3 947 4 657 
      
Wider Aid for Trade Agenda 2006 2007 2008 2009 
 Trade Policy and Regulations  
(category 1) 0 31 1 353 509 
 Economic Infrastructure  
(category 3) 11 592 1 544 4 359 7 237 
 Building Productive Capacity 
(category 4) 10 113 9 293 4 178 5 283 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 21 705 10 868 9 891 13 030 
 
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Greece has delivered on its commitments to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Greece sees a need for reform of the intern ational architecture fo r the restructuring 
of sovereign debts , based on the Paris Club and i nvolving International Financial 
Institutions. 
- Greece has planned no specific interventions to prevent aggressive litigation against 
HIPCs. 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
 
EN 70   EN - On Ownership. Greece supported country ownership in 2010  through consultation and 
coordination with partner countries and by supporting partner capacity development.  
- On Conditionality. Greece has carried out no actions  on conditionalities in 2010.  
- On Transparency and Predictability . Greece publicly discloses information on aid 
volume on the internet and upon request of developing partne r or civil society 
organisations.  
- On Alignment. Integration of the principles of th e Code of Conduct on Complementarity 
and Division of Labour in strategi es, staff guidance and programming 
processes/guidelines is subject to the fo rthcoming 5-year National Development Plan.  
- On Harmonisation . Greece has legal and/or administrative arrangements in place for 
delegated cooperation and there is a mechanis m in place to track cases of delegated 
cooperation. There is ad hoc delegated c ooperation (managing Greek funds) with EU 
Member States for implementing projects in Afghanistan. 
- On Mutual Accountability . Greece has not established a joint framework for monitoring 
joint commitments.  
- On Managing for Development Results . Greece does not provide  capacity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Greece shares the view that EU27 should speak with one voice in the IMF, World 
Bank and the main multilateral de velopment banks' governing bodies  by reaching a 
common position within the EU before discussi ng important issues in these institutions. 
- Greece supports stronger Brussels based coor dination on a regular basis on issues 
related to the World Bank and MDBs.  
 
 
EN 71   EN HUNGARY          
  
 
POLICY FRAMEWORK  
The Hungarian Government approved the concept paper of the Hungarian Development 
Cooperation in 2001. Resolution 1/2008 of the Internati onal Development Cooperation (IDC) 
Governmental Committee41, approved by the Government in spring 2008, acknowledges the 
fact that IDC is identified as  one of the important activities in Hungary’s  External Relations 
Strategy. It determines the principles, the goa ls and the means of H ungary’s international 
activity.  
The Ministry of Foreign Affairs of the Republic  of Hungary is responsible for planning and 
coordinating the Hungarian in ternational development coop eration and humanitarian aid 
activities via the Inte rnational Development Cooperati on Department. In 2008, a Tendering 
Unit was formed to deal with the management of all the legal and financial issues related to project implementation.  
The main decision-making body related to the development cooperation policy and strategy is 
the Development Cooperation Governmental Committ ee, which is an inter-ministerial forum, 
chaired by the Minister for Fo reign Affairs. The work of the Committee is supported by an 
inter-ministerial Working Group of Experts. The Ministry of Foreign Affairs is also 
responsible for coordinating th e work of the Inter-ministe rial Working Group for the 
Coordination of Humanitarian Aid. The expert-level working group coordinates humanitarian 
aid issues between the relevant line ministri es and the National Dire ctorate for Disaster 
Management and is chaired by the state secret ary of the Ministry of Foreign Affairs. 
HUN-IDA, a not-for-profit company contracted by the Ministry of Foreign Affairs is the 
implementing agency of the Hungarian developm ent cooperation activi ties. It is mainly 
responsible for organising and implementing technical assistance programmes with our 
partner countries and for preparing, monitori ng the calls for tender,  providing advice and 
taking part in the capacity building activities.
42 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION 
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Hungary provides aid  in these fields to EU 
candidate countries, EU Neighbourhood Policy countries, Asia, Latin America and ACP 
Countries (support to admini strations and policy of Semi-autonomous Revenue 
Authorities and Ministries of Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Signed with Hong Kong, Taiwan, San Marino, USA; (ii) under negotiation 
                                                 
41 http://www.mfa.gov.hu/kum/en/bal/foreign_policy/international_development/ 
42 http://www.mfa.gov.hu/NR/rdonl yres/09524B2E-76 D7-4DCC-ADF6-
67D3E1A14FA7/0/InspiredByExperience.pdf 

 
EN 72   EN with Bahrain, Jordan; (iii) pl anned with Bermuda, British Virgin Islands, Gibraltar, 
Guernsey, Jersey, Isle of Man, Liechtenstein.  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   No 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       Yes 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
- Hungary did not reach the ODA target to provide 0.17% of GNI by 2010 , spending 
EUR 85 million  (preliminary ), i.e. 0.09% of GNI  in 2010, down from 0.10% in 2009. 
 
Hungary - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,070,110,13
0,08 0,080,10 0,09 0,090,090,140,190,24 0,29
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
294
Average annual increase needed:
59
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
  
 
 
 
EN 73   EN - No realistic, verifiable actions for meeting individual ODA commitments until 2015 
taken in 2010 : Hungary’s goal is to overcome th e difficulties caused by the annual 
budget planning, where Hungary would strive to gi ve better projections to our partners on 
funds available for multi-year cooperation. 
- No measure taken nor planned to  contribute to the EU27 ta rget to channel at least 
50% of  EU collective ODA increase to Africa . Hungary “takes into account its  
commitments in the planning process” 
- Hungary will not reach the target  of 0.15%-0.20% ODA/GNI to LDCs  by 2010.   
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Hungary did not use innovative financing mechanisms for development.  
- Hungary intends to step up efforts for innovative financing mechanisms with 
significant revenue ge neration potential . Hungary would consider  supporting innovative 
financial mechanisms, which are applied globa lly. Hungary has been working very closely 
with the Ministry of National Economy to analyse the feasibility of the various IFM 
initiatives. Apart from this, the annual national budget for 2011 will reallocate the 
contribution for 2011 (EUR 2,000,000) to the ar ea of climate financing by selling carbon 
emission quotes. 
- No other work  on innovative financing mechanisms. 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees: No 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: No 
• Export credits: Yes 
• Hungary also provides concessional lo ans through bilateral agreements. 
- Hungary does not promote the adoption of  internationally agreed principles and 
standards on Corporate Social and Environmental Responsibility.  
- No reported information on  Remittances.  
 
5. AID FOR TRADE 
- No information available  
 
EN 74   EN  
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Hungary delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
- Hungary favours reform of the internatio nal architecture for restructuring of 
sovereign debts  in order to deal with potential future  cases of debt dist ress in low-income 
countries (involving a role for In ternational Financ ial Institutions).  
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : No 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Hungary supported owners hip through consultations and 
coordination with partner count ries, through guidance and incen tives for staff in partner 
countries, by supporting partner capacity development. 
- On Conditionality . No action. 
- On Transparency and Predictability . Hungary publicly disclo ses information on aid 
volumes on the Ministry of Foreign website43 and through a database at country level.  
- On Alignment . Hungary partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . No legal and/or administrative a rrangements in place to manage 
funds for another Member States or the EU , a nd/ for another Member States or the EU to 
manage Hungarian funds (delegated cooperation). 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  Hungary does not provide capacity building 
support for this. 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Hungary supports a single EU Chair for the IMF in 
order for the EU27 to speak w ith one voice on common positions. 
- Hungary favours stronger Brussels based c oordination on issu es related to the 
World Bank and MDBs.  
                                                 
43 http://www.mfa.gov.hu/kum/en/bal/foreign_policy/international_development/ 
 
EN 75   EN I R E L A N D           
  
AT A GLANCE  
 
POLICY FRAMEWORK  
Irish Aid is the Government of Ireland’s programme of assi stance to developing countries. 
Ireland’s 2006 White Paper on Irish Aid provi des the vision and orientation for the 
development programme. Irish Aid’s Operatio nal Plan 2008-2012 lays out the roadmap for 
managing and implementing that programme. In 2008 Irish Aid’s headquarters was moved 
from Dublin to Limerick as part of the gove rnment-wide effort to decentralise the public 
administration. It has proven a major challenge for Irish Aid in particular as a result of loss of 
expertise and institutional memory, and the n eed to maintain close linkages with other 
government departments, embassies and other organisations and NGOs based in Dublin.  
Responsibility for Irish foreign policy, includi ng assistance to developing countries (Irish 
Aid) lies in the first instance with the Minister for Foreign Affairs. However, particular responsibility for policy on Overseas Development Assistance is assigned to the Minister of 
State for Overseas Development at the Depart ment of Foreign Affairs. The Development 

 
EN 76   EN Cooperation Directorate, a Division of the Depart ment of Foreign Affairs, is responsible for 
administering the Irish Aid programme. It also ha s a coordinating role in relation to Overseas 
Development Assistance by othe r Government Departments. 
In 2009, the Government establ ished the Irish Aid High Leve l Steering Group which is 
chaired by the Secretary General of the Departme nt of Foreign Affairs and includes the Heads 
of the Corporate Services, Poli tical and Promoting Ireland Abro ad Divisions, as well as the 
Director General and the deputy Director  General of the Development Cooperation 
Directorate 44. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Ireland provides aid  in these fields to ACP 
countries (support to administrations and po licy of: Customs, Semi-autonomous Revenue 
Authorities and Ministries of Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (ia) Double Taxation Conventions si gned with Hong Kong, Albania, Kuwait, 
Montenegro, Morocco, Singapore, United Arab Emirates; (ib) Tax Information Exchange 
Agreements were concluded with St. Luci a, The Marshall Islands , Belize; (ii) under 
negotiation with Saudi Arabia, Thailand, Armeni a, Azerbaijan, Panama, (iii) planned with 
Algeria, Jordan, Libya.  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   No 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
– Ireland’s ODA grew steadily over the year s to 2008 from modest beginnings. ODA in 
2010 was EUR 676 million (preliminary ), 0.53% of GNI , a decline from 0.54% in 2009. 
Ireland still exceeded the mini mum ODA target of 0.51% for 2010. 
- Ireland did not have any debt relief operations during the period 2004 – 2009 
                                                 
44 http://www.irishaid.gov.ie/about.asp   
 
EN 77   EN Ireland - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,290,31 0,310,300,310,290,330,400,39 0,390,420,540,550,59
0,540,53 0,520,530,580,63
0,660,680,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
345
Average annual increase needed:
69
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
Ireland - Share of debt relief in ODA volumes 
0,29 0,31 0,31 0,30 0,31 0,29 0,32 0,40 0,39 0,39 0,42 0,54 0,55 0,59 
0,54 0,53 --0,00 
--
-0,01 0,00 -0,00 0,00 ---
-
-
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : Ireland’s target for ODA as a percentage of national income is aligned to 
the EU target of reaching 0.7% by 2015. Annu al allocations are negotiated during the 
 
EN 78   EN annual budget estimates process. The pr ovisional outturn for 2010 (ODA/GNI of 0.53%) 
means that Ireland has met its 2010 EU interim target. 
- Sub-Saharan Africa remains the prim ary geographic focus for Ireland’s 
development programme. Seven of Ireland’s nine progra mme countries are in Africa: 
Tanzania, Zambia, Lesotho, Mozambique, Uganda, Ethiopia and Malawi, with almost 50% of the bilateral aid program me directed to those countr ies alone. In total, almost 
80% of our bilateral ODA is di rected to African countries. 
- Ireland has reached the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010 and 
onwards, being already above 0.20%. 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Ireland did not use innovative fina ncing mechanisms for development.  
- Ireland does not intend to step up efforts for innovative financin g mechanisms with 
significant revenue ge neration potential .  
- No other work  on innovative financing mechanisms. 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Ireland does not provide financial t ools to support private investment. 
- Ireland promotes the adoption of internationally agreed principles and standards on 
Corporate Social and Environmental Responsibility by European companies ; 
including: OECD Guidelines for Multilatera l Enterprises, OECD Convention on bribery 
of foreign public officials, International Labour Organisation (ILO) core conventions on 
labour standards, UN Global Compact. 
- Ireland does not support the Kimberley process and the FAO Code of Conduct for 
Responsible Fisheries.  
- Ireland did not implement the "General Pr inciples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS), 
neither plan to implement solutions to improve the impact of remittances on 
development. As migrants in Ireland do not originate primarily in less developed 
countries, relatively little research has b een carried out into obstacles to financial 
inclusion. 
- No other initiatives to increase competit ion and transparency in the remittance 
market and to reduce rem ittance transfers costs:  At present, the Financial Regulator 
does not have a mandate to provide informa tion to consumers comparing the costs of 
using different money transmission businesse s. While there is a desire to reduce 
remittance costs, there is no specific action planned at this stage. 
 
EN 79   EN  
5. AID FOR TRADE  
Ireland, AfT Commitments (in EUR thousands) 
 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 103 16 2 500 295 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 4 761 8 150 13 325 0 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 4 864 8 166 15 825 295 
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) 103 16 2 500 295 
 Economic Infrastructure  
(category 3) 3 127 1 493 2 088 664 
 Building Productive Capacity 
(category 4) 26 099 28 588 47 742 43 310 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 29 329 30 097 52 330 44 269 
  
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Ireland delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : providing support to the UNCTAD DMFAS programme. 
- Ireland favours reform of the internatio nal architecture for restructuring of 
sovereign debts , but  such reform will have to be preceded by a period of extensive 
reflection on the achievements so far and i ssues remaining before deciding on which 
mechanism would be the most appropriate. 
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : Yes 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Ireland supported ownership through consultations and 
coordination with partner count ries, through guidance and incen tives for staff in partner 
countries, and through partne r capacity development.  
 
EN 80   EN - On Conditionality . In 2010, Ireland progressed by harm onising conditionalities with 
other donors. 
- On Transparency and Predictability . Ireland publicly disclo ses information on aid 
volumes through the Irish Aid web site 45 and through a database at country level. 
- On Alignment . Ireland partially integr ated the principles of  the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . Irish Aid’s guidance note on division of labour notes: “Before 
undertaking a delegated cooperation agreemen t Heads of Missions must seek prior 
approval from the relevant Head of Programme  Countries. It is the responsibility of 
Programme Countries to get no objections fr om the Director Gene ral, Evaluation and 
Audit and Legal Division to ensure the proposed memorandum of understanding satisfies 
Irish Aid management and audit requirements”. 
- On Mutual Accountability . Ireland established a joint framework for monitoring joint 
commitments with some of its priority c ountries. Though Ireland has not established any 
‘new’ mutual accountability mechanisms in 2010, it has fully engaged with mechanisms 
in-country, where they exist. Mozambique us es a performance assessment framework, 
Vietnam has a regional peer review and Ta nzania in 2010 conducted its independent 
monitoring group report. Ireland believes this shou ld be a country led process if possible. 
- On Managing for Development Results.  Ireland provides capacity building support for 
this. 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Ireland does not support a single EU Chair for the 
IMF in order for the EU27 to speak with one voice. For some years, Ireland has continuously supported calls by the EU for bette r coordination of common positions at the 
IMF, WB and other multilateral developmen t banks governing bodies. Progress has been 
made on coordination in this area. Ireland be lieves, however, it would be premature to 
reach agreement on this issue in advance of  further detailed propos als on how it would 
work in practice and negotiation on individua l EU Member State's positions being best 
protected in the future. For example, Ireland would need to reflect on how their internal 
processes and mechanisms in the EU can en sure that, in areas like fiscal policy, an 
individual Member State’s po sition is best conveyed in an effective manner in any 
changed external representation arrangements. 
- Ireland favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs  
                                                
 
45 http://www.irishaid.gov.ie/publications_report.asp 
 
EN 81   EN I T A L Y            
 
AT A GLANCE  
 
POLICY FRAMEWORK  
Law 49/1987 provides the legal and political  foundations for Italian Co-operation, 
establishing development co-operation as an integr al part of Italian fo reign policy, and giving 
the Ministry of Foreign Affairs (MFA) respons ibility for development co-operation while the 
Ministry of Foreign Affairs (MFA) and the Mi nistry of Economy and Finance (MEF) are the 
main providers of Italian ODA. The 2009 DAC p eer review considered the law outdated and 
constraining for Italian Co-operation.46 
According to the MFA, the multi-annual Prog ramming Guidelines an d Directions (2009-
2011) serve this purpose of reform. At the end of June 2010, both the Ministry of Foreign 
Affairs and the Ministry of Finance (MEF) invi ted all Italian stakeholders in international 
                                                 
46 DAC Peer Review 2009 

 
EN 82   EN development cooperation (NGOs, foundations and all ministries) to a round table to discuss 
the creation of a regular  coordination mechanism.47  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Italy provides aid  in these fields to ACP 
countries administrations (support to: Ministries of Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signe d Cuba, (ii) under negotiation with 
Bahamas, Barbados, Bosnia-Herzegovina, Ch ile, Colombia, Costa Rica, Iraq, Kosovo, 
Philippines, S.A.R. Hong-Kong, Yemen; (iii) planned with The Isle Of Man, Anguilla, 
The British Virgin Islands, The Cayman Islands, Montserrat, The Turks and Caicos Islands.  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     Yes 
• Extractive Industry Transparency  Initiative (EITI):    Yes 
• IMF Regional Technical Assist a n c e  C e n t r e s :      Y e s  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
– Italy’s ODA of EUR 2349 million (preliminary ) corresponded to 0.15% of GNI in 
2010 , down from 0.16% in 2009, a decrease of 1.5% in real terms compared to 2009.  The 
2011 Italian Budget proposal from the Governme nt is a further cut to the ODA after the 
56% reduction in 2009 48 (due to a decrease in overall aid and reduced debt relief). The 
official directorate of Deve lopment and Cooperation is currently drafting a mid-term 
budget plan to ensure required new ODA w ill be available to maintain ODA/GNI around 
0.7% after 2010 49. 
- Debt relief made up 22% of Ita lian ODA during the period 2004 - 2009  
                                                 
47 http://actionaiditaly.blogspot.com/ 
48 http://actionaiditaly.blogspot.com/ 
49 Quote from this year survey : EU Development Ac countability and Monitoring, Questionnaire for the 2011 
Report. 
 
EN 83   EN Italy - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,150,20
0,110,20
0,150,130,150,20
0,170,150,29
0,200,190,22
0,16 0,15 0,160,20
0,120,150,270,380,70
0,490,60
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
2010 Target: 0.512015 Target: 0.70ODA gap to 2015 target from 2010 level 
(EUR million)
9,600
Average annual increase needed:
1,920
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
 
Italy - Share of debt relief in ODA volumes 
0,11 0,18 
0,10 0,16 
0,15 
0,11 0,15 0,14 
0,13 0,14 0,19 
0,11 0,16 0,18 
0,15 0,14 0,04 0,02 
0,01 0,03 
0,01 
0,02 0,00 0,06 
0,04 0,01 0,10 
0,09 0,03 0,04 
0,01 0,01 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : In 2010, the Italian Gove rnment – in the run up to the High Level Event 
 
EN 84   EN on MDGs, held in New York last September -  has been called on by the Parliament to 
give a renewed attention towards ODA commitme nts. Nevertheless, the need for Italy to 
curb its public deficit has delayed so far the process to define the plan for realigning the 
ODA/GNI in order to reach the in ternational commitments by 2015.  
- 50% of the amount available for new bilat eral grant aid initiatives in the 2010-2012 
budget of the Italian Cooperation will be devoted to Africa , as specified in the 
guidelines on the Italian Development Coope ration adopted by the Ministry of Foreign 
Affairs in December 2009. Moreover, Africa remain s a priority also as far as finalised 
contributions to multilateral donors, agencies and development banks are concerned. 
- Will you reach the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010 and onwards : 
No, but Italy provides an important shar e of its ODA to some LDC countries. 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Innovative sources of financing: International Financing Facility for Immunisation 
(IFFIm), Advance Market Commitments (AMCs). 
- Italy intends to step up efforts for innovat ive financing mechanisms with significant 
revenue generation potential .  
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Italy 447 650 765 917 989 1,070 92 -200 400 600 800 1,000 1,200 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
 
 - Financial tools to support private investment 
 
EN 85   EN • Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: Yes 
- Italy promotes the adoption of internatio nally agreed principles and standards on 
Corporate Social and Environmental Responsibility by European companies . Italy is 
implementing – among others – the following mu ltilateral initiatives:  (i) the UN Global 
Compact, (ii) the ongoing revision of th e “OECD Guidelines for Multinational 
Enterprises”, through a National Contact  Point – PCN and a multi-stakeholder 
consultation extended to the major enterprises federations; Italian industrial districts; SMEs and agencies specialised on the internationalisation of the Italian economy;  (iii) the OECD initiative concerning a “Due Diligence Guidance for Responsible Supply Chains of 
Minerals from Conflict-Affect ed and High-Risk Areas”;  (iv) the Extractive Industry 
Transparency Initiative–EITI, (v) the various “CSR Europe” Initiati ves; and (vi) Global 
Reporting Initiative (UNEP). 
- Italy supports the Kimberley process and the FAO Code of Conduct for Responsible 
Fisheries.  
- Italy implemented solutions in ternally or in cooperation with third countries to 
overcome barriers to migrants and their families' access to financial services; 
including monitoring indicators for measuring the impact of these solutions on migrants' 
access to financial services, remittance transfer costs 
- Italy implemented the "General Principles for International Remittances Services" 
agreed by the Committee on Payments and Settlements Systems (CPSS).  
- There are other initiatives to increase competition and transparency in the 
remittance market and to reduce remittance transfers costs : The Bank of Italy has 
actively collaborated in the elaboration of th e General Principles. In 2009 Italy promoted 
the adoption of a quantified and ambitious objective in the field of remittances and in particular the reduction of the cost of se nding remittances. At the L’Aquila Summit G8 
leaders set for the first time at international level a significant and quantified commitment: the reduction of the average global cost of sending remittances from the present 10% to 5% in 5 years (the so called “5x5” objectiv e). Italy launched in November 2009 the 
“Rome Road Map for Remittances” and an Inte rnational Conference. A dedicated website 
on the costs of remittances has been elaborated  by stakeholders and co-funded by Ministry 
of Foreign Affairs and is operating since 2009  (www.mandasoldiacasa.it) and has been the 
first certified by the World Bank as complian t to current applicable standards. Italy 
together with other partners is providing s upport to competent organisations such as the 
World Bank - Global Remittances Working Grou p. Italy in 2010 has proposed with other 
partners the enlargement and enhancement of the “5x5” ad opted at the G20 Summit in 
Seoul. 
- Meanwhile, Italy has robust and reliable data concerning the amounts and destination 
of remittances from Italy. 
- Finally, Italy adopted the operational de finitions, recommendations and best 
practices on improving the quality and cover age of data on remittances according to 
the compilation guide drafted by the "Luxembourg Group"  
 
EN 86   EN  
5. AID FOR TRADE 
Italy, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 338 13 577 84 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 5 554 15 055 28 905 32 452 
 Other Trade Development  
(category 6)  0 0 0 5 200 
 Total Trade-Related Assistance 5 892 15 067 29 482 37 736
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) 338 13 577 84 
 Economic Infrastructure  
(category 3) 170 731 58 366 37 070 34 168 
 Building Productive Capacity 
(category 4) 68 297 52 701 148 546 162 624 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 5 200 
 Total Aid for Trade 239 365 111 079 186 194 202 076
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Italy delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : (i) Italy has been in the lead, as  a co-sponsor, of the “Principles and 
Guidelines to promote sustai nable lending practices in the provision of official export 
credits to LICs”. By internal regulation Italian Development cooperation decides the 
concession of loans according to Debt Sustai nability Framework /Debt Sustainability 
Analysis. (ii) In addition, Italy is fully involved in all initiatives aimed at fostering the dialogue with other creditors and helping borrowers, mainly  within the OECD/ECG and 
the Paris Club. In this framework, Italy has s upported the decision no t to sell on claims on 
HIPC countries and encourages the provision of  IFI’s technical assistance to low-income 
debtor countries facing litigat ing creditors or needing assistance to receive comparable 
treatment by non-PC and commercial creditors. Italy has adhered to the PC publication of 
data on its debt stock and supports moves by the IFIs to adapt the Debt Sustainability 
 
EN 87   EN Framework to rapidly evolving debt patterns in LICs. It is  financially supporting the 
World Bank Debt’s Debt Management Facility and also participating in the African Legal 
Support Facility. 
- Italy is open to discuss improvements in the intern ational architecture for the 
restructuring of sovereign debt, provided that principles followed so far in multilateral 
fora (i.e. Paris Club) are retained, as  they have proven to be effective. 
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds"): Yes, within the Paris Club.  
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Italy supported owners hip through consultations and 
coordination with partner countries and supporting partner capacity development. 
- On Conditionality . In 2010, Italy progressed by harm onising with other donors and by 
reducing the number of conditionalities. 
- On Transparency and Predictability . Italy publicly discloses information on aid 
volumes through the Italian Development Cooperation web site 50 and through two annual 
reports (according to Law 49/87 for the Italian Development Cooperation (DGCS). 
- On Alignment . Italy partially integrated the prin ciples of the Code of Conduct on 
Complementarity and Division of Labour in its development strate gy. Italy is gradually 
implementing a more effective concentration of its aid, in consistency with the principles of the EU Code of Conduct and DAC recommendations. 
- On Harmonisation . Italy recently adopted the necessary  legislative and administrative 
changes to allow its Development Cooperation to sign transfer and delegation agreements 
both with the European Commission and EU  Member States, in the framework of 
delegated cooperation.  In August 2010 Italy offi cially expressed its interest to start 
cooperating with the European Commission in  the Indirect Centralised Management 
mode, and it is waiting for the assessment pr ocedure (so-called “6 pillars audit”) to be 
confirmed eligible for delegated cooperation. 
- On Mutual Accountability . Italy did not establish a joint framework for monitoring joint 
commitments. 
- On Managing for Development Results.  Italy does not provide capacity building 
support for this.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Italy supports a single EU Chair for the IMF in 
order for the EU27 to speak with one voice. Though, in the short term, improved coordination mechanisms can be preferred, also considering the different institutional arrangements in the various MDBs. 
- Italy favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs .  
                                                
 
50 http://www.cooperazioneallosviluppo. esteri.it/pdgcs/inglese/intro.html 
 
EN 88   EN L A T V I A            
  
POLICY FRAMEWORK  
The Development Cooperation Policy Program me of the Republic of Latvia 2006-2010 was 
prepared taking into account Latvia's growing role in the resolution of global problems. It is in 
accordance with the foreign policy guidelines of the Republic of Latvia as of 2005 and "The 
Basic Principles for the Development Coopera tion Policy of the Republic of Latvia".  
The Ministry of Foreign Affa irs is responsible for forming the development cooperation 
policy and for coordination of the Programme. Individual tasks requir e the involvement of 
other governmental institutions as well (pursuant to Cabinet of Minister s Order No. 107 of 19 
February 2003 "On the "Basic Principles fo r the Development Cooperation Policy of the 
Republic of Latvia")
51. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Latvia provides aid  in these fields to EU 
Neighbourhood Policy countries (s upport to administrations and policy of: Ministries of 
Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Agree ments and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions si gned with Egypt (d iscussion on good 
governance in tax policy during tax treaty negotiations); (ii) under negotiation with India, Pakistan, (iii) planned with Thailand (DTC), Philippines (DTC), Chile  (DTC), Peru (DTC).  
- State of ratification of/adherence to inte rnational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      No 
• Stolen Assets Recovery initiative (STAR):     Yes 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
                                                
 
51 http://www.mfa.gov.lv/en/DevelopmentCo-operation/BasicDocuments/Programme/ 

 
EN 89   EN  
2. SCALING UP ODA 
Latvia’s  ODA/GNI was EUR 12 million ( preliminary ), i.e.0.06% in 2010, down from 0.07% 
in 2009. Latvia spent EUR 12 million on ODA in 2010.  
Latvia - ODA as a % of GNI 
Historical data and scenario for reaching 2015 targets
0,060,070,06 0,060,07 0,070,060,060,130,190,24 0,290,33
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
62
Average annual increase needed:
12
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
  
- No realistic, verifiable actions for meeting individual ODA commitments until 2015 
taken in 2010.   
- Latvia has been providing assistance to  Africa through multilateral channels .   In 
2010 and also in 2011 Latvia’s priority part ner countries remain the same (Georgia, 
Moldova, Ukraine and Belarus) and at this stage it is not planned to change the 
geographical focus of Latvia’s bila teral development cooperation policy. 
- Latvia will not reach the target of 0.15%-0.20% ODA/GNI to LDCs by 2010.  
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Latvia did not use innovative fina ncing mechanisms for development.  
- Latvia does not intend to step up effort s for innovative financ ing mechanisms with 
significant revenue ge neration potential .  
- In the context of the current economic and financ ial crisis, Latvia is cautious regarding the 
introduction of new innovativ e sources of financing.  
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Latvia does not provide financial t ools to support private investment. 
 
EN 90   EN - Latvia promotes the adoption of internat ionally agreed principles and standards on 
Corporate Social and Environmental Responsibility by European companies ; 
Signature of “Memorandum of CSR princi ples of Latvia” in February 2010 with 
Employers’ Confederation of Latvia (LDDK ) together with so cial partners, NGOs, 
ministries and governmental institutions. 
- Latvia does not support the Kimberley pr ocess and the FAO Code of Conduct for 
Responsible Fisheries.  
- No new initiatives  in relation to the inclusion of social and environmental clauses in 
ODA-financed public procurement as alrea dy included in the government regulations 
(updated in 2009). 
Remittances 
- Latvia did not implement the "General Principles for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS), 
neither does it plan to impl ement solutions to improve th e impact of remittances on 
development. Due to the small number of migrants in Latvia, at this stage it is not 
planned to implement solutions to improve the impact of remittances on development. 
- Other initiatives in order to increase comp etition and transparency in the remittance 
market and to reduce rem ittance transfers costs:  Yes. As cross – border remittance 
flows are not regulated in Latvia, there is no special handling for migrant remittances. All 
payments, including cross-border credit tr ansfers, are handled according to common 
standards set out in th e Latvian legislation. 
    
5. AID FOR TRADE 
Latvia, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) n/a n/a 257 38 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) n/a n/a 0 0 
 Other Trade Development  
(category 6)  n/a n/a 0 0 
 Total Trade-Related Assistance 80 77 257 38
      
Wider Aid for Trade Agenda   
 Trade Policy and Regulations  
(category 1) n/a n/a 257 38 
 Economic Infrastructure  
(category 3) n/a n/a 0 0 
 Building Productive Capacity 
(category 4) n/a n/a 0 0 
 Trade related adjustment  
(category 5) n/a n/a 0 0 
 Other Trade Related Needs  
(category 6) n/a n/a 0 0 
 Total Aid for Trade 80 77 257 38
 S
ource: OECD CRS Databa se (latest update) 
 
EN 91   EN  
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Latvia has not delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ 
AfDB). Outstanding balance for IDA 15 and MDRI for FY 2009-2010 is EUR 0.52 
million. Latvian authorities are resolving th e issue and negotiating on postponement of 
payment schedule. 
- No actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries. 
- Latvia does not favour reform of the intern ational architecture for restructuring of 
sovereign debts. 
- No specific interventions to prevent aggressi ve litigation against HIPCs (in particular 
to prevent the actions of "vulture funds").  
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Latvia supported owners hip through consultations and 
coordination with partner c ountries, through partner capacity  development and guidance / 
incentives for staff in partner countries. 
- On Conditionality . No action. 
- On Transparency and Predictability . Latvia publicly discloses information on aid 
volumes through the web site of Ministry of Finance. 52 
- On Alignment . Latvia partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . Latvia has special government regulations in place for delegated 
cooperation. 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  Latvia provides capacity building support for 
this. 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Latvia supports a single EU Chair for the IMF in 
order for the EU27 to speak with one voice. In  respect to IMF, main  issues are already 
discussed within SCIMF (Subcommittee on IMF matters), and sometimes also WB 
(World Bank) issues were discussed within SCIMF, therefore we believe that creation of similar committee for WB issues would be valuable. 
- Latvia favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs .  
                                                
 
52 http://www.mfa.gov.lv/en/DevelopmentCo-operation/BasicDocuments/Programme/ 
 
 
EN 92   EN LITHUANIA         
   
 
POLICY FRAMEWORK  
The first legal framework for Lithuanian  development cooperation and humanitarian 
assistance was set in May 2003 when the government adopted a concept paper on Lithuania’s development cooperation for 2003-2005. Lithuani an development cooperation is based on 
Government resolution No.561 of 8 June 2006  Decision No. 561 on Policy Guidelines for 
Development Cooperation in 2006-201053 (Official Journal, 2006, No. 106-3910). This 
document provides the framework for Lithuani a’s current development cooperation policy 
and outlines its mission, main objectives, princi ples and priorities as  well as coordination, 
financial commitments and measures for ensuring effectiveness.54 A concept of a new Law on 
development cooperation s hould be worked out by 2012. 
Lithuania’s Ministry of Foreign Affairs is th e central institution im plementing the country’s 
foreign policy and development cooperation.  Within the Ministry, the Department of 
Development Cooperation and Democracy Promo tion administers the country’s bilateral 
ODA programmes, i.e. Lithuanian Development Cooperation. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Lithuania does not promote the princi ples of good governance in tax matters . But it 
does assess the level of co mmitment of the beneficiary to the principles of good 
governance in tax matters.  
- State of ratification of/adherence to inte rnational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      No 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
                                                 
53 http://www.lrv.lt/main_en.php    
54 Development Cooperation in LITHUANIA, Country Study, Annika Kool, on behalf of TRIALOG, December 
2007 

 
EN 93   EN  
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
– Lithuania’s ODA was EU R 28 million in 2010 ( preliminary ), 0.10% of GNI – a small 
decrease from 0.11% in 2009.  
 Lithuania - ODA as a % of GNI 
Historical data and scenario for reaching 2015 targets
0,040,060,080,11 0,11 0,11 0,100,100,160,210,25 0,29
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
89
Average annual increase needed:
18
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
 
- No realistic, verifiable actions for meeting individual ODA commitments until 2015 
taken in 2010.  
- No measures taken nor planned to contribute to the EU27 target to channel at least 
50% of  EU collective ODA increase to Africa . 
- Lithuania will not reach the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010.  
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Lithuania did not use innovative fina ncing mechanisms for development. 
- Lithuania does not intend to step up effort s for innovative financing mechanisms with 
significant revenue generation potential.  
- No other work on innovativ e financing mechanisms. 
 
EN 94   EN  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Lithuania does not provide financial tools to support private investment. 
- Lithuania does not promote the adoption of inte rnationally agreed prin ciples and standards 
on Corporate Social and Environmental Re sponsibility by European companies. 
- Lithuania does not support the Kimberle y process and the F AO Code of Conduct  for 
Responsible Fisheries. No new initia tive taken in 2010 in this field.  
- Immigrant communities in Lithuania are ve ry small with no significant remittances. 
 
5. AID FOR TRADE 
Lithuania, AfT Commitments (in EUR thousands) 
 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 60 273 232 74 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 0 0 60 144 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 60 273 292 218
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations 
(category 1) 60 273 232 74 
 Economic Infrastructure  
(category 3) 77 4 426 87 
 Building Productive Capacity 
(category 4) 39 183 114 144 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 176 460 772 305
 
Source: OECD CRS Database (latest update) 
 
EN 95   EN  
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Lithuania did not deliver on its HIPC/ MDRI commitments (including vis-à-vis IDA/ 
AfDB). After graduation from  the IBRD borrower status in 2006, Lithuania is in the 
process of becoming an IDA member and donor . Although the formal procedures for IDA 
membership are postponed until 2011, Lithuani a will make a decision with regards to 
MDRI when the membership in IDA is finalise d. Lithuania is planning to join the HIPC 
initiative through IDA. 
- Lithuania favours reform of the internat ional architecture for restructuring of 
sovereign debts based on collective action cl auses in debt contracts. 
- No specific interventions to preven t aggressive litiga tion against HIPCs (in particular 
to prevent the actions of "vulture funds"). 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Lithuania supported ownership through consultations and 
coordination with partner countries. 
- On Conditionality . No action in 2010. 
- On Transparency and Predictability . Lithuania publicly discloses information on aid 
volumes through the web site of Ministry of Foreign Affairs.55 
- On Alignment . Lithuania partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . According to the Agreement on delegated cooperation between 
Lithuania’s MFA and Sweden’s SIDA, Lithua nian is leading the programme “Belarus: 
Delegated cooperation w ith Lithuania 2008-2011”. 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  Lithuania does not pr ovide capacity building 
support for this. 
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Lithuania does not support a single EU Chair for 
the IMF in order for the EU 27 to speak with one voice. Lithuania acknowledges the 
importance of coordination within the EU but that does not mean that the EU should speak 
with one voice. 
- Lithuania favours stronger Brussels based coordination on issu es related to the 
World Bank and MDBs.  
                                                 
55 http://www.urm.lt/index.php?-450921326 
 
EN 96   EN L U X E M B O U R G         
   
AT A GLANCE 
 
POLICY FRAMEWORK  
The legal framework of Luxembourg’s de velopment cooperation activities is the 
Development Co-operation Act (1996). The key policy document is the one page "strategy 
and principles" statement on development co-opera tion from the Ministry of Foreign Affairs. 
The statement includes commitments to reach 1% ODA/GNI and to concentrate on 10 priority 
countries in Central America,  Western and Southern Africa and South-East Asia. Focus 
sectors are the social sectors: health, e ducation and local development and water and 
sanitation in particular). Responsibility for co -operation policy is vested in the Development 
Cooperation Directorate of the Ministry of Fo reign Affairs. The Development Co-operation 
Directorate is responsible for multilateral ODA (excluding the Brett on Woods institutions) 

 
EN 97   EN and uses an executing agency, Lux-Development, to design and implement bilateral 
projects.56  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : Luxembourg provides support to 
developing countries' tax systems in Asia, La tin America and ACP countries. In addition, 
support is provided to national government s in public financial management.  
- Luxembourg promotes the principles  of good governance in tax matters . 
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 :  
Agreements  
concluded  with 
(country) Assistance 
provided 
(Yes/No) Agreements 
planned with 
(country):   
1. Armenia No 1.  Burkina 
Faso TBD 
2. Azerbaijan  No 2.  Kenya TBD 
3. Georgia No 3.  Liberia TBD 
4. India No 4.  Mali TBD 
5. Moldova No 5.  Nigeria TBD 
  6.  Zambia TBD 
Agreements under 
negotiation  with 
(country):  
1. Botswana No 
2. Laos No 
3. Mexico No 
4. Pakistan No 
5. Philippines No 
6. Senegal No 
7. Seychelles No 
  
- State of support to/ ratificati on of/ adherence to internatio nal conventions/ initiatives 
on tax issues: 
• IMF Regional Technical A ssistance Centres: No 
• International Tax Dialogue: No 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
                                                 
56 OECD DAC Peer Review Luxembourg 2008 
 
EN 98   EN • United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): Yes 
• Extractive Industry Transparen cy Initiative (EITI): No 
 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Luxembourg has since long reached the EU 2015 0.7% ODA/ GNI target. The 
country’s ODA reached EUR 301 billion ( preliminary ), i.e.1.09% in of  GNI in 2010, up 
from 1.04% in 2009.   
- Luxembourg spent EUR 301 million on ODA in 2010 , virtually unchanged compared 
to 2009.   
- There was no debt relief in Luxembourg’s ODA during the period 2004 – 2009.  
 
 
Luxembourg - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,360,440,550,650,660,860,890,920,971,041,09
1,00 1,00 1,00 1,00 1,001,09
1,00 1,00 1,00
0,72 0,73 0,730,79
0,791,00
0,000,200,400,600,801,001,20
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast National Path
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
65
Average annual increase needed:
13
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
 
 
EN 99   EN Luxembourg - Share of debt relief in ODA volumes 
0,36 0,44 0,55 0,65 0,66 0,69 0,77 0,78 0,86 
0,79 0,79 0,89 0,92 0,97 1,04 1,09 
-----0,00 - --
- ------
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: Luxembourg reached an ODA/GNI level of 1% in 2009 and intends 
to maintain this level for the years to  come. The government programme for 2009-2014 
provides for ODA volume equivalent to 1.0% of GNI during the period.57  
- More than half of Luxembourg’s a ssistance is channelled to Africa. 
- Luxembourg will continue to exceed th e target of 0.15%-0.20% ODA/GNI to LDCs 
by 2010 and onwards . 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Luxembourg supports UNITAID’s Airline Ti cket Tax/contribution with 500 000 
EUR in 2009 and 2010 (not reported as ODA). There are no plans to step up efforts in 
this area.  
                                                 
57 http://www.gouvernement.lu/gouvernement/programme-2009/programme-2009/programme-gouvernemental-
2009.pdf   
 
EN 100   EN  
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment: 
• Investment guarantees: No 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: Yes 
• Investment facilities: No 
• Export credits: NO 
- Luxembourg promotes the adoption of internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies. The government set up a coordinati on committee for corporate social 
responsibility in 2008. It associat es the relevant actors at th e state level - including the 
Directorate of Development Cooperation of th e Ministry of Foreign Affairs - and the 
private sector (companies and associations).  
- Luxembourg is not supporting the Kimberley  Process and the FAO Code of Conduct 
for Responsible Fisheries.  
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : Lux-Development is examini ng the possibility  to include 
environmental clauses in its calls for tenders in partner countries. 
- Luxembourg has implemented solutions inte rnally or in cooperation with third 
countries to overcome barriers to migrants  and their families' access to financial 
services. There is also a monitoring system in  place. Luxembourg launched a 2009-2010 
action plan to develop microfinance and rem ittances from migrants in Cape Verde in 
collaboration with the NGO Appui au Développement Autonome  (ADA) has. This Action 
Plan contains indicators.  
- Luxembourg has not implemented the General Principles for International 
Remittances Services" agreed by the Co mmittee on Payments and Settlements 
Systems (CPSS).  
 
 
EN 101   EN  
5. AID FOR TRADE 
Luxembourg, AfT Commitments (EUR million) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 345 128 300 N/A 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) N/A N/A N/A N/A 
 Other Trade Development  
(category 6)  0 0 0 N/A 
 Total Trade-Related Assistance 345 128 300 N/A
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) 345 128 300 0 
 Economic Infrastructure  
(category 3) 2 197 6 344 3 456 590 
 Building Productive Capacity 
(category 4) 9 513 20 717 24 292 21 215 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 12 056 27 189 28 048 21 805
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Luxembourg has delivered on its commitmen ts to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Luxembourg believes that questions on the international architecture for the 
restructuring of sovereign debts do not apply to Luxembourg.  
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. Luxembourg supported country ownership in 2010  through consultation 
and coordination with partner countries, gui dance and incentives for staff in partner 
countries and by supporting partner capacity development.  
- On Conditionality. Luxembourg has carried out the following actions on conditionalities 
in 2010: harmonisation w ith other donors.  
 
EN 102   EN - On Transparency and Predictability . Luxembourg publicly discloses information on aid 
volume on the internet and in an annu al report of development cooperation.  
- On Alignment. Luxembourg has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . Luxembourg has legal and/or administrative arrangements in place 
for delegated cooperation and there is a mechan ism in place to track cases of delegated 
cooperation. Lux-Development is allowed to manage community funds under delegated 
cooperation since June 2009. There is a monito ring system in place to track delegated 
cooperation. Cases of delegated c ooperation agreed to in 2010: 
Recipient country Partner for delegated 
cooperation Modality/explanation 
Laos Belgium Health Sector (implementation through Lux-
Development) 
Montenegro EU Delegation Forestry (implementation through Lux-
Development) 
Nicaragua EU Delegation Tourism (implementation through Lux-
Development) 
  
- On Mutual Accountability . Luxembourg has established a joint framework for 
monitoring joint commitments in all ten pr iority countries: El Salvador, Nicaragua, 
Burkina Faso, Cape Verde, Mali, Namibi a, Niger, Senegal, Laos, and Vietnam.  
- On Managing for Development Results . Luxembourg does not provide capacity support 
for Managing for Development Results.  
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Luxembourg shares the view that EU27 should speak with one voice in the IMF, 
World Bank and the main multilateral deve lopment banks' governing bodies. Luxembourg 
believes that there is no clear cut answer to this question. Speaking with one voice may 
definitely enhance the EU’s position in these governing bodies but may at the same further polarise the Boards of these instit utions. Whether the latter would be in the 
interests of the concerned institutions (and their mandates) remains debatable. Now to the question how to bring this about, the straig htforward answer would be the establishment 
of a single European seat. But the answer may differ according to the institution concerned. The IMF, for instance, is first and foremost a financial institution and one EU27 voice might make little sense in this context; a Euro zone representation maybe 
more sensible in this particular case. 
- Luxembourg supports stronger Brussels base d coordination on a regular basis on 
issues related to the World Bank and MDBs. However, Luxembourg believes that it is 
important to clarify what Brussels based co ordination means. If it is meant to be a 
Commission-run exercise, we w ould strongly beg to differ. If it means that EU countries 
would be coordinating along th e lines of the Brussels-bas ed IMF coordination (IMF 
coordination is taking place in th e context of the Ecofin) the an swer is definitely yes. Of 
course, since (unlike in the case of IMF coor dination) development aid matters are often a 
shared Ministerial responsibility, coordina tion is likely to become an institutional 
challenge. 
 
EN 103   EN  
M A L T A             
 
POLICY FRAMEWORK  
Significant progress can be seen in the shor t span of five years (2004–2009) immediately 
following the country’s accession to the EU and its consequent shift to donor-country status. 
The Government established a written pol icy regarding overseas aid and enhanced 
transparency in showing how the ODA funds are being distributed. 
In October 2007 the Government launched its first Overseas Development Policy document58, 
based on the values that underlie  Malta’s Foreign Policy ( Stra tegic Objective 18 of Malta’s 
Foreign Policy) which states that the Ministry of Foreign Affairs will “Elaborate and action a 
Policy and Work Programme of human itarian and development assistance59. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Malta does not provide concrete development cooperation to support developing 
countries’ tax systems due to resources constraints. 
• No support to reform programmes for capac ity development of customs, judiciary 
and tax administrations in  developing countries. 
• No support to promote good governance in tax matters.  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signed with Jersey (ratifie d by both parties); 
(ii) under negotiation with Belgium, Bahrai n, China, Germany (awaiting ratification).  
- State of ratification of/adherence to inte rnational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      No 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
                                                 
58 http://www.foreign.gov.mt/Library/PDF/Malta%27s %20Overseas%20Development%20Policy%20eng.pdf 
59 http://www.foreign.gov.mt/def ault.aspx?MDIS=21&NWID=664 

 
EN 104   EN  
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
– In 2010, Malta spent €7 million as ODA (preliminary ), i.e. 0.11% of its GNI,  down from 
EUR 10 million, i.e. 0.18% of GNI in 2009.  
Malta - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,18 0,18
0,15 0,150,200,18
0,110,220,240,270,300,33
0,110,160,200,250,29
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
16
Average annual increase needed:
3
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : The Government is committed to the objective to reach the ODA targets 
and is allocating more funds within its budge t so as to increase its ODA/GNI ratio to 
meet its commitments by 2015. Priority is gi ven to public support for the MDG agenda, 
with a particular focus on areas of public interest where common development goals with development are important like education, health, trade, envi ronment and climate change 
and migration. 
- The Ministry of Foreign Affairs has been  co-funding projects implemented by local 
NGOs in Africa. In its multilateral contributions, Malta will also try to earmark its funds 
to Africa. 
- Malta will not reach the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010. Malta 
supports EU initiatives to this effect. 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Malta is currently not implementing any innovative source of financing, although 
this might be considered in the future.  
 
 
EN 105   EN 4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Malta does not provide financial to ols to support private investment. 
- Malta does not promote the adoption of  internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies . As yet, there are no social and envi ronmental clauses included in Malta’s 
public procurement regulations. 
- Malta does not support the Kimberley pr ocess and the FAO Code of Conduct for 
Responsible Fisheries.  
 
Remittances - Malta did not implement the "General Prin ciples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS), 
neither plan to implement solutions to improve the impact of remittances on 
development.  As local institutions have no data on remittances as these are treated like 
any other transactions 
 
5. AID FOR TRADE 
No information available on Malta's commitments for Aid for Trade.  
 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Malta has not delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ 
AfDB). 
- No actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries. 
- Malta favours reform of the international ar chitecture for restructuring of sovereign 
debts  in order to deal with potential future cas es of debt distress in  low-income countries 
(through the Paris Club with a role for International Financ ial Institutions). 
- No specific interventions to prevent aggressi ve litigation against HIPCs (in particular 
to prevent the actions of "vulture funds").  
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Malta supported owners hip through consultations and 
coordination with partner count ries, through Guidance and incen tives for staff in partner 
countries and through partne r capacity development.  
- On Conditionality . No action. 
- On Transparency and Predictability . Malta publicly discloses information on aid 
volumes through Press release. 
- On Alignment . Malta did not integrate the prin ciples of the Code of Conduct on 
Complementarity and Division of Labour in  its development st rategy. Still undergoing 
further internal study. 
 
EN 106   EN - On Harmonisation . No legal and/or administrative a rrangements in place to manage 
funds for another Member States or the EU a nd for another Member States or the EU to 
manage Malta’s funds (delegated cooperation). 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  Malta does not provide capacity building 
support for this. 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Malta supports a single EU  Chair for the IMF in 
order for the EU27 to speak with one voice. One common position on a single EU seat, or 
failing that, of a single euro zone seat. 
- Malta favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs . 
 
EN 107   EN THE NETHERLANDS        
    
AT A GLANCE 
 
POLICY FRAMEWORK  
The Government presented a major overhaul of  Dutch development policy in a letter to 
Parliament in November 2010.60 Aid spending will be reduced permanently from 0.8% to 
0.7% of GNI and the number of partner countries will  be reduced from 33 to 16. The number 
of themes will also be reduced in parallel with a shift from social to economic sectors. The 
administration of Dutch development cooperation is  integrated into the Ministry of Foreign 
Affairs, with the Directorat e General for International C ooperation as the leading unit.61  
                                                 
60 
http://www.minbuza.nl/en/Key_Topics/Development_ Cooperation/Dutch_development_policy/Less_fr
agmentation_means_more_effective_aid   
61 DAC Peer Review 2006  

 
EN 108   EN I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : The Netherlands provides support to 
developing countries' tax policy and admini stration (customs, semi-autonomous revenue 
authorities and ministries of finance)  in EU candidate and Neighbourhood Policy 
countries, Asia and ACP countries.  
- Promote the principles of good governance in tax matter : Yes  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : Agreements concluded with Andorra, Anguilla, Antigua & 
Barbuda, Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook 
Islands, Dominica, Gibraltar, Grenada, Gu ernsey, Isle of Man, Jersey, Liberia, 
Liechtenstein, Marshall Island, Monaco, Montse rrat, Saint Kitts and Nevis, Samoa, San 
Marino, Seychelles, Singapore, Saint Lucia,  Saint Vincent and Grenadines, Turks & 
Caicos Islands. Agreements under negotiations with Brunei, Costa Rica, Guatemala, Mauritius, Nauru, Niue, Uruguay, Vanuatu.  
- State of ratification of / adherence to international conve ntions/ initiatives  on tax issues:  
• IMF Regional Technical A ssistance Centres: Yes 
• International Tax Dialogue: Yes 
• International Tax Compact: Yes 
• African Tax Administration Forum (ATAF): Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): Yes 
• IMF Topical Trust Fund on Tax po licy and administration: Yes 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): Yes 
• Extractive Industry Transparen cy Initiative (EITI): Yes 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- The ODA levels of the Netherlands have been consistend at or above 0.7% ODA/ 
GNI since many years.. The new Dutch Government, in its coalition agreement of 2010 
ODA, while confirming a spending level of 0.7% of GNI for development aid until 2015, 
at the same time decided to scale down fr om the > 0.8% foreseen for 2010 to 0.75% in 
2011 and 0.7% from 2012 onwards. 
-
 In 2010 the Netherlands spent EUR 4795 million as ODA (preliminary ), 0.81% of its 
GNI. This was an increase by 2.2% in  real terms compared to 2009.  
- Debt relief made up only 4% of Dutch ODA during the period 2004 - 2009  
 
 
EN 109   EN Netherlands - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,81 0,81 0,810,80
0,730,840,820,810,80
0,730,820,81 0,810,800,820,81
0,76
0,71 0,70 0,70 0,700,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast or 2005-2010 Trend National Path
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
264
Average annual increase needed:
53
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
The Netherlands - Share of debt relief in ODA volumes 
 0,77 0,76 0,76 0,76 0,75 0,80 0,78 
0,73 0,74 
0,69 0,76 0,76 0,76 0,79 0,81 
0,75 0,04 0,05 0,04 0,04 0,04 0,04 0,04 
0,08 0,05 
0,04 0,06 0,05 0,05 0,01 0,01 
0,06 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
Source: OECD/DAC data for 2002-2010 
 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: The ODA commitments until 2015 are agreed upon in the coalition 
agreement and in the government budget for 201 1. The current plan is  to commit 0.8% in 
2010, 0.75% in 2011 and 0.7% from 2012 onwards . 
 
EN 110   EN - No specific measures are needed to ensure that at least 50% of EU collective aid 
increases of ODA resources are channelled to Africa. Overall monitoring ensures that 
at least 50% of total ODA is spent on Africa.  Netherlands’ choice of partner countries is 
largely focused on Sub Sahara Africa and Ne therlands’ bilateral regionally focused ODA 
has already met the 50% target.  
- The Netherlands will continue to exceed  the target of 0.15%-0.20% ODA/GNI to 
LDCs by 2010 and onwards . 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
 
- The Netherlands supports the Internationa l Financing Facility for Immunisation 
(IFFIm). The contribution to IFFIm is EUR 80  million for 8 years (2009-2016), but is 
expected to continue thereafter. 
- The Netherlands plans to step up effo rts for innovative fi nancing mechanisms , i.a. by 
exploring the potential of financial instrument s to leverage private investments in sectors 
that directly relate to development (water, en ergy, health,  financing). In contrast to the 
currently applied levy type of instruments, these mechanisms are characterised by linking 
revenue generation directly with utilisation/i nvestment (guarantee t ype of interventions). 
The Netherlands are to some extent involved with these types of instruments but in a 
modest way.  
- The Netherlands is also ready to further research into initiatives concerning 
innovative finance for education , especially at a time when th e education sector is hard 
hit by budget cuts from donor agencies.   
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developi ng countries: Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Netherlands 3,052 1,599 1,889 5,060 -751 -17,002 388 -20,000 -15,000 -10,000 -5,000 -5,000 10,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
 
EN 111   EN Source: OECD/ DAC  
 
- Financial tools to support private investment: 
• Investment guarantees: Yes 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: No 
- The Netherlands promotes the adoption of  internationally agreed principles and 
standards on Corporate Social and Envi ronmental Responsibility by European 
companies. The Netherlands has formulated eligibility criteria for companies that apply 
for grants to invest in deve loping countries. These criteria pr event child and forced labour 
(including the first supplier). In assessing th e social and environmental aspects of the 
applications, the Dutch government has form ulated criteria which are related to 
international standards such as the OECD  Guidelines, ILO Conventions (Core Labour 
Standards) and the IFC Performance Standards 
- The Netherlands supports the Kimberley pr ocess and the FAO Code of Conduct for 
Responsible Fisheries.   
- The Netherlands has taken new initiatives in relation to including social and 
environmental clauses in ODA -financed public procurements . In 2010 the 
Netherlands’ started to implement its new policy on sustainable public procurement. 
Environmental criteria have been  applied from January 2010 a nd social criteria will be 
applied from 2011. See Box for details. 
Box.  In the Netherlands, public procurement is used to pursue various policy objectives, 
including development objectives. The governme nt links its public procurement policy to 
economic diplomacy, activities of multilateral organisations (e.g. ILO) and supply chain 
initiatives (e.g. the Dutch Sustai nable Trade Initiativ e and ‘fair trade municipalities’). The 
government has chosen to apply fundamental la bour standards and human rights on a generic 
basis (i.e. in a uniform manner in all public pr ocurement). The development aim is to realise 
improvements in the entire supply chain (a proc ess-oriented approach).  For a limited number 
of products, for which community-supported suppl y chain initiatives exist, supplementary 
standards apply. These standards re late to living wages/income (or fair trade), working hours, 
and occupational health and safety. The system is designed to be as simple as possible for 
both contracting parties and suppliers, and to be consistent with actual practice. It only applies 
to large contracts (above EUR 133,000 for goods and services). Companies will be held 
accountable for the way they fulfil their suppl y chain responsibilities with regard to the 
product, work or service they deliver. 
- The Netherlands have implemented solutions internally or in cooperation with third 
countries to overcome barriers to migrants  and their families' access to financial 
services. The focus is on reinforcing a positive link between remittances and 
development. The Netherlands gives support to a remittances comparison website www.geldnaarhuis.nl
 (evaluated in 2010), which provide s information in eight languages 
on money transfer costs charged by banks a nd money transfer offices. The Netherlands 
 
EN 112   EN contributes to financia l sector development in countries  of origin. The aim is a more 
sustainable development impact of remittances . Finally, the Netherlands aims to increase 
the poverty alleviation effect of money transf ers through promoting sm all scale initiatives 
of migrants. 
 
5. AID FOR TRADE 
The Netherlands, AfT Commitments (in EUR thousands)  
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 50 206 35 779 62 356 40 348 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 146 221 90 305 N/A N/A 
 Other Trade Development  
(category 6)  0 0 0 33 100 
 Total Trade-Related Assistance 196 428 126 084 62 356 73 448
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations 
(category 1) 50 206 35 779 62 356 40 348 
 Economic Infrastructure  
(category 3) 107 106 69 461 237 787 204 559 
 Building Productive Capacity 
(category 4) 528 650 405 096 165 495 237 193 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 33 100 
 Total Aid for Trade 685 962 510 337 465 638 515 200
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- The Netherlands delivered on its commitmen ts to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- The Netherlands has taken new actions/steps to help restore and preserve debt 
sustainability in low-income countries by supporting  the World Bank's Debt 
Management Facility (DMF), UNCTAD Debt  Management and Financial Analysis 
System (DMFAS) and the Macroeconomic and Financial Management Institute of Eastern and Southern Africa (MEFMI). 
- The Netherlands sees a need for reform of  the international architecture for the 
restructuring of sovereign debts  based on the Paris Club and the creation of an 
International Arbitration Court. 
- No specific interventions to prevent aggressi ve litigation against HIPCs have been taken. 
 
EN 113   EN II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. The Netherlands supported country ownership in 2010  through 
consultation and coordination with  partner countries, guidance and incentives for staff in 
partner countries and by supporti ng partner capacity development.  
- On Conditionality. The Netherlands have carried out the following actions on 
conditionalities in 2010: reduction of the num ber of conditionalities, harmonisation with 
other donors and making conditionalities public.  
- On Transparency and Predictability . The Netherlands publicly discloses information on 
aid volume on central and field office websites. An important tool to disclose information 
on aid volume is the biannual Results Report, whic h reports on aid policy and results. The 
report is meant to inform parliament, stake holders and the public and is a coproduction of 
the Ministry of Foreign Affairs and Dutch CSOs.  
- On Alignment. The Netherlands has integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . The Netherlands agreed on the following cases of delegation in 
2010:  
Recipient country Partner for delegated 
cooperationModality/explanation 
Bangladesh UNDP Project 
Benin Royal Danish Embassy Basket Funding 
Georgië IBRD General Budget Support 
Jemen Care International Project 
Nicaragua CIDA Canada Basket Funding 
Palestinian Administered Areas DFID Project 
Sudan DFID Project 
Zambia NORAD Project 
  
- On Mutual Accountability . The Netherlands has establ ished a joint framework for 
monitoring joint commitments in Mozambique , Rwanda, Burkina Faso, Tanzania, Uganda 
and Zambia.  
- On Managing for Development Results . The Netherlands provides capacity support for 
Managing for Development Results (MfDR).  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- The Netherlands believes that the  EU27 should speak with one voice in the IMF, 
World Bank and the main multilateral development banks' governing bodies. 
- The Netherlands supports stronger Brussels based coordination  on issues related to 
the World Bank and multilateral development banks.  
 
EN 114   EN  
POLAND          
  
AT A GLANCE 62 
 
POLICY FRAMEWORK  
Poland’s development cooperation is guided by a strategy that was approved by the Council 
of Ministers in 2003.  The main focal point for development cooperati on strategy and policy l eadership within the 
national system is the Devel opment Co-operation Department of the Ministry of Foreign 
Affairs (DCDMFA). DCDMFA manages only 15%  of Poland’s ODA. The delivery of Polish 
aid is very much a team effort  involving other departments of MFA, the Ministry of Finance 
(EU and multilateral channels), the Ministry of  Science and Higher Education (scholarships), 
the Ministry of Defence (Afghani stan), Ministry of the Interi or and Administration (aid to 
refugees) and a range of other ministries, gove rnment agencies and NGOs. MFA is therefore 
                                                
 
62 Poland DAC Special Review 2010: http://www.oecd.org/dataoecd/58/43/45362587.pdf  
http://www.oecd.org/document/56/0,3343,en_2649_34603_45367800_1_1_1_37413,00.html 

 
EN 115   EN both the policy maker for development co-opera tion and also the co-ord inator of a host of 
actors and agencies that are not always under it s direct control but which are responsible for 
delivering Poland’s aid.  Poland plans legislation to strengthen the lega l basis for development co-operation and a draft 
law is being prepared for approval by Parliament. The law, as currently drafted, will create an agency for development co-operation impl ementation from the existing institutional 
structures.  The government intends to maximise the opportunity presented by the recent merger of the Office of the Committee for European Integr ation (UKIE) with MFA which more than 
doubles the Ministry’s capacity for developm ent cooperation and has put in place a new 
DCDMFA structure in anticipation of the cr eation of the agency envisaged in the new 
legislation
63 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Poland does not provide aid  in these fields.  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (ii) under negotiation with Turkmenist an; (iii) planned with Antigua and 
Barbuda, Dominica, Grenada, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Marshall Islands, Nauru, Samoa, Vanuatu, Seychelles, The Bahamas, Liberia.  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   No 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
                                                
 
63 Poland DAC Special Review 2010: http://www.oecd.org/dataoecd/58/43/45362587.pdf  
http://www.oecd.org/document/56/0,3343,en_2649_34603_45367800_1_1_1_37413,00.html 
 
EN 116   EN  
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
– Poland's ODA spent EUR 285 million as ODA in 2010 (preliminary ), i.e. 0.08% of GNI 
in 2010 , down from 0.09% in 2009, falling short of the commit ment to reach 0.17% of 
GNI by 2010.  
– A recent DAC Peer review not ed Poland’s commitment to reach an ODA/GNI ratio of 
0.33% by 2015 is looking increasingly problematic. 64 
 
Poland - ODA as a % of GNI 
Historical data and scenario  for reaching 2015 targets
0,010,050,070,090,100,080,09 0,080,080,140,200,25 0,29
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical National Path
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
1,256
Average annual increase needed:
251
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
- No realistic, verifiable actions for meeting individual ODA commitments until 2015 
taken in 2010 : Having in mind meeting the accept ed EU commitment of 0.33 % GNI of 
Polish ODA in 2015 when reporting annually to the Parliament on issues of Polish 
foreign affairs, the Minister of Foreign A ffairs recalls the relevant commitment and 
underlines the importance of scaling up of Polish ODA volumes. 
- Poland participates in co-financing of the 10th European Development Fund that is   
the main instrument of financing coop eration between the European Union and 
African, Caribbean and Pacific countries. Majority of assistance is directed to Africa. 
As far as bilateral assistance is concerned, Pola nd is going to conti nue to provide ODA to 
African countries through Po lish embassies that are re sponsible for implementing 
                                                 
64 Poland DAC Special Review 2010: http://www.oecd.org/dataoecd/58/43/45362587.pdf  
http://www.oecd.org/document/56/0,3343,en_2649_34603_45367800_1_1_1_37413,00.html 
 
EN 117   EN projects financed from the so-called Small Grant Fund in these countries. Moreover 
Poland will continue to realise projects in A ngola that is the prior ity country of Polish 
foreign aid in Africa according to  Polish comparative advantages. 
- Poland will not reach the target  of 0.15%-0.20% ODA/GNI to LDCs  by 2010 . Poland 
finances EDF10, provides contributions to th e EU ODA budget and continues to assist 
LDCS bilaterally. All these efforts taken toge ther should contribute to achieving the EU 
target on LDCs after 2010. 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Poland did not use innovative financ ing mechanisms for development.  
- Poland does not participate in internationa l cooperation in the field of innovative 
financing sources and mechanisms.  However, Poland considers them very useful in the 
context of supporting interna tional efforts of scaling up volumes of ODA and achieving 
Millennium Development Goals. Therefore Po land seriously takes into consideration its 
future engagement in international cooperati on as far as innovative financing sources and 
mechanisms are concerned. 
- No other work  on innovative financing mechanisms. 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees: No 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: No 
• Export credits: Yes 
- Poland does not promote the adoption of  internationally agreed principles and 
standards on Corporate Social and Environmental Responsibility. 
- No reported information on  Remittances.  
 
5. AID FOR TRADE 
- No information available on Poland’s commitments for Aid for Trade.  
 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Poland delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
- No actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries. 
- Poland does not favour reform of the intern ational architecture for restructuring of 
sovereign debts. 
 
EN 118   EN - Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : None 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Poland supported owners hip through consultations and 
coordination with partner count ries, through guidance and incen tives for staff in partner 
countries, by supporting partner capacity development. 
- On Conditionality . No action. 
- On Transparency and Predictability . Poland publicly discloses information on aid 
volumes on Polish aid web site65 (annual reports enclosing complete information on 
Polish ODA volumes and covering all activities undertaken in the field of development 
cooperation). Moreover Poland publishes analys es, booklets and leaflets and cooperates 
with press and media.  
- On Alignment . Poland partially integr ated the principles of  the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . No legal and/or administrative a rrangements in place to manage 
funds for another Member States or the EU , a nd/ for another Member States or the EU to 
manage Polish funds (delegated cooperation). 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  N/A 
 
8. SUPPORTING BETTER GLOBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Poland does not support a single EU Chair for the 
IMF in order for the EU27 to speak with one voice. Whereas Poland sees some merit in EU27 speaking with one voice on particular issues  raised in the IMF, Poland also believes 
that the current size of the Executive Boar d in the Fund reasonably strikes the right 
balance between legitimacy and an effec tive functioning of the Fund. Lowering the 
number of chairs would be un likely to yield efficiency gain s, while reducing notably the 
variety of views of the Fund’s membershi p. Poland is therefore not in favour of a 
reduction of the size of the Board and a single EU chair. Poland believes that the current 
EU system of coordinating positions and of representation in the IMF works well. 
- Poland favours stronger Brussels based coordi nation on issues related to the World 
Bank and MBB’s. With regard to the World Bank and other MDBs issues, Poland 
supports the concept of coordination of th e EU Member States’ positions. It might 
significantly enhance governance process of the aforementioned institutions and make the 
EU more visible at international fora. 
                                                
 
65 http://www.polishaid.gov.pl/Assistance,in,figures,184.html 
 
EN 119   EN P O R T U G A L          
   
 
AT A GLANCE 
 
 
POLICY FRAMEWORK  
In 2003, Portugal established IPAD (Instituto Po rtuguês de Apoio ao Desenvolvimento) with 
the legal mandate to coordinate development cooperation66. Since then, Portugal has made 
significant progress in buildi ng an overall strategic framework for its development co-
operation. The “2005 Strategic Vision for Po rtuguese Development Co-operation” has 
provided a solid foundation for this change, on  which other policies have been built. The 
Strategic Vision sets out some guiding principl es and priorities for Portuguese development 
co-operation, by drawing on Portugal’s own e xperiences, foreign po licy priorities and 
                                                 
66 Portugal Development Assistance Co mmittee (DAC) Peer Review 2010 
http://www.oecd.org/dataoecd/33/19/46552896.pdf 

 
EN 120   EN international obligations. Thus , it emphasises Portugal’s comm itment to the Millennium 
Development Goals, human security, sustaina ble economic development, contributing to 
international development discussions, and al so promoting the Portugu ese language. It also 
acknowledges some of the challenges for Po rtugal, including the fragmentation of the 
Portuguese development co-operation programme  and the importance of co-ordination. As 
such, it has been a useful tool for IPAD as it seeks to fulfil its co-ordination mandate. While 
there are still 16 ministries involved in deve lopment co-operation, they are now officially 
obliged to obtain IPAD’s approval for all new ODA-funded activities.  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Portugal provides aid  in these fields to 
ACP Countries (support to administrations and policy of: Customs and Ministries of 
Finance).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Bilateral Tax Information Exchange Agreements  signed with: Antigua 
Barbuda, Belize, Andorra, Gibraltar, Berm uda, Cayman Islands, Dominican Republic, 
Guernsey, Isle of Man, Jersey, Liberia, Santa Lucia, St. Kitts, (iia) under negotiation with: 
Aruba, Cook Islands, Marshall Islands, Samo a, Vanuatu, Montserrat, Monaco, St. Vincent 
& Grenadines, (iib) DTAs unde r negotiation with Botswana, East Timor, Egypt, Kenya, 
Malaysia, Thailand, Vietnam, Hong Kong (iii) pl anned with Angola, Bosnia Herzegovina, 
Cameroon, Ethiopia, Georgia, Mauritius, Peru , Senegal, Serbia, Sa o Tomé & Principe, 
Turkmenistan.  
- State of ratification of/adherence to inte rnational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
2. SCALING UP ODA 
ODA Individual commitments and gap to target 
- Portugal missed the ODA target to provide 0.51% of GNI by 2010. Portugal’s ODA 
reached EUR 489 million, i.e.0.29% of GNI in 2010  (preliminary ), up from 0.23% in 
2009 – an increase in real terms of 31.5%. 
- Portuguese development co-operation is strong ly focused on six partner countries with 
which it has historical connections, a shared language and close relationships: Angola, 
Cape Verde, Guinea Bissau, Mozambique, Sa o Tome and Principe, and Timor-Leste. 
Five of these countries are least developed c ountries (LDCs) and four are fragile states. 
 
EN 121   EN  
Portugal - ODA as a % of GNI 
Historical data an d scenario for reaching 2015 targets
0,25
0,210,250,240,26 0,260,250,27
0,220,63
0,21 0,210,220,27
0,230,290,290,390,490,570,640,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70ODA gap to 2015 target from 2010 level 
(EUR million)
851
Average annual increase needed:
170
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
Portugal - Share of debt relief in ODA volumes  
0,15 0,14 0,15 0,18 
0,14 
0,10 0,23 0,26 
0,22 0,20 0,21 0,21 0,22 0,27 0,25 0,29 0,10 
0,07 0,09 0,06 0,11 
0,17 0,02 0,01 
0,00 0,43 
0,00 0,00 0,00 0,00 
-0,01 0,00 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
Source: OECD/DAC data for 2002-2010 
 
EN 122   EN  
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : Even with a restrictive budget stemmi ng from the international financial 
crisis, it was possible at a Cabi net level to avoid any restrict ions in the cooperation state 
budget for 2011. Portugal is committed to accel erating progresses towards its aid volume 
commitments as soon as the economic situation improves. 
- Portugal will remain committed to channell ing the majority of its aid to Africa , 
which represents, since 2003, around 64% of bilateral ODA on average. 
- Portugal will not reach the target  of 0.15%-0.20% ODA/GNI to LDCs  by 2010 . Due 
to the effort of fiscal consolidation in Port ugal, it is difficult to set out a precise date. 
Nevertheless, Portugal is firmly committed to maintaining LDCs as the main beneficiaries of Portuguese aid and thereby strives to achieve the 0.15%-0.20% of ODA/ 
GNI.  
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Portugal does not use innovative sources of financing. 
- Portugal intends to step up efforts for innovative financing mechanisms through  
Political Support to a Transaction Tax.  
- No further work on innovative financing mechanisms. 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developi ng countries: Foreign Direct Investment 
2003 2004 2005 2006 2007 2008 2009
Portugal 602 150 447 35 1,132 236 -2 -200 -200 400 600 800 1,000 1,200 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
 
EN 123   EN • Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: Yes 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: Yes 
- Portugal promotes the adopti on of internationally agree d principles and standards 
on Corporate Social and Environmental Responsibility by European companies . 
Legislation and advocacy, namely through the National Strategy for Development Education, the Development Cooperation Forum (joining public and private entities, such 
as NGOs, Foundations and Private Sector A ssociations), as we ll as through policy 
coherence for development work. 
- No new initiatives were started in 2010 to include social and environmental clauses in 
ODA-financed public procurement.  
- On Remittances,  Portugal’s Central Bank (Banco de Portugal) has established regulations 
according to which a list of all fees and char ges applied by credit institutions and payment 
institutions, when selling their products an d services, must be easily accessible to 
customers in all branches and internet sites.  This initiative ensures full transparency 
regarding the cost of products and services, including the remittance costs charged by each institution.   
- Portugal has robust and reliable data  concerning the amounts and destination of 
remittances from Portugal. Portugal adopted/ intends to adopt the operational definitions, 
recommendations and best practices on improv ing the quality and coverage of data on 
remittances according to the compilation guide drafted by the "Luxembourg Group".  
 
EN 124   EN  
5. AID FOR TRADE 
Portugal, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 43 150 33 91 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 974 N/A 1 483 3 910 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 1 017 150 1 516 4 001
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) 43 150 33 91 
 Economic Infrastructure  
(category 3) 4 759 44 239 9 845 61 515 
 Building Productive Capacity 
(category 4) 2 352 2 715 2 957 4 189 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 7 153 47 104 12 835 65 795
  
Source: OECD CRS Database (latest update)  
 
EN 125   EN  
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Portugal delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : Bilateral technical assistance a nd training to strengthen debt 
management capacities of low income countries. 
- Portugal does not favour reform of the in ternational architectu re for restructuring 
of sovereign debts  in order to deal with potential future cases of debt distress in low-
income countries.  
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : None. 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Portugal supported ownership through consultations and 
coordination with partner countries.  
- On Conditionality . In 2010, Portugal progressed by harmonising with other donors. 
- On Transparency and Predictability . Portugal publicly disc loses information on aid 
volumes through IPAD website67 and through a database at country level. 
- On Alignment . Portugal partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . Portuguese Institute for Deve lopment Cooperation was recently 
certified by the EC to manage EC funds in the external field. 
- On Mutual Accountability . Portugal establishe d a joint framework for monitoring joint 
commitments with two of its priority countries. 
- On Managing for Development Results.  Portugal provides capac ity building support for 
this. 
 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Portugal does not support a single EU Chair for the 
IMF in order for the EU27 to speak with one voice. There are not yet appropriate 
mechanisms for EU coordination and prepar ation of EU common pos itions on IFI issues 
(apart from IMFWG). Portugal believes  the diversity of viewpoints and the 
representativeness of MDBs concerning their member countries is paramount. There is 
scope to improve the voice and participati on of EU-27 in the BWIs and other MDBs by 
close and constructive c oordination, and dialogue. 
- Portugal favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs.  
                                                 
67 http://www.ipad.mne.gov.pt/index.php?option= com_content&task=vie w&id=200&Itemid=220 
 
EN 126   EN  
R O M A N I A           
  
POLICY FRAMEWORK  
Romania’s development cooperation policy was fi rst defined in the National Strategy on the 
International Development Coope ration Policy adopted in 2006.  
The Romanian Ministry of Foreign Affairs (M FA) is the main institution in charge of 
managing and implementing the national development cooperation policy. The development assistance, including humanitarian assistance,  is financed from th e MFA’s budget, through a 
separate budgetary line, in accordance with the existing legal framework. The Development Assistance Unit (UAsD) that manages developm ent cooperation. UAsD is part of the General 
Directorate for Economic Diplomacy (DGDE), s ubordinated to the Stat e Secretary for Global 
Affairs.
68 
The main framework for inter-institutional dialogue is the Commission for Economic 
Cooperation and International Developmen t, established through the GD 747/2007. The 
Commission is a forum for analysis, debate and planning in terms of the implementation 
process. The Commission’s chairmanship a nd the secretariat are provided by the MFA69. 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Romania provides aid  in these fields 
through technical consultations on tax administ ration with the Minist ries of Finance from 
Bosnia-Herzegovina, Uruguay and the Republic of Moldova.  
- Support to promote good governance in tax matters : Yes.  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signed  with Bosnia and Herzegovina (to be 
signed in 2011, depending of the conclusion of the domestic procedures in both countries 
for signature), (ii) under negotiation with Ur uguay (to be signed in February 2011), (iii) 
planned with Republic of Moldova (preliminary  consultation concerning the conclusion of 
a TIEA already took place).  
- State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      No 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      N o  
• International Tax Dialogue:       No 
                                                 
68 http://www.mae.ro/en/node/2062 
69 http://www.mae.ro/site s/default/files/file/2010/brosura_(4).pdf 

 
EN 127   EN • International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
- In 2010, Romania spent EUR86 million as ODA, 0.07% of its GNI (preliminary ), 
down from 0.09% in 2009 missing the in terim target of 0.17% ODA/GNI in 2010. 
Romania - ODA as a % of GNI 
Historical data and scenario for reaching 2015 targets
0,070,09 0,090,070,070,140,190,24 0,29
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
 424
Average annual increase needed:
85
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010.  Romania is making efforts to annua lly increase its ODA budget. In 
addition, the government announced the engage ment to contribute EUR 100 million to 
the development of the Republic of Mol dova, for the period 2010- 2012, that would also 
add to the total ODA contribution. The debut of payment of Romania’s contribution to 
the 10th EDF since 2011 (EUR 84 million in tota l) will also reinforce its commitments.  
- No measure taken nor planned to  contribute to the EU27 ta rget to channel at least 
50% of  EU collective ODA increase to Africa . 
- Romania did not reach the target  of 0.15%-0.20% ODA/GNI to LDCs  by 2010.  
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Romania did not use innovative financing mechanisms for development.  
 
EN 128   EN - Romania intends to step up efforts for innovative financing mechanisms with 
significant revenue ge neration potential . In May 2009, Romania became an observer to 
the Pilot Group for Innovative Fi nancing. Internal consultati ons at government level are 
currently on-going concerning th e opportunity of introducing the airline ticket levy (the 
UNITAID mechanism). 
- No other work  on innovative financing mechanisms. 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees:     No 
• Improvement of the overall banking system:  No 
• Microfinance/ access to financial services:  No 
• Risk management initiatives:    No 
• Blending:       No 
• Private public partnerships:     No 
• Business and investment climate:    Yes 
• Investment facilities:      No 
• Export credits:      Yes 
- Romania promotes the adoption of intern ationally agreed principles and standards 
on Corporate Social and Environmental Responsibility by European companies . 
During 2010, the Ministry of Environment and Forests of Romania carried out promotion 
activities (workshops, seminars, participation at  the different conferences) in EMAS (Eco-
Management and Audit Scheme) field and initi ated the legislation establishing measures 
for the application of EMAS at national level. 
- No new initiatives were started in 2010 to include social and environmental clauses in 
ODA-financed public procurement.  
- Romania has not implemented solutions int ernally or in cooperation with third 
countries to overcome barriers to migrants  and their families' access to financial 
services. No specific solution has been implemented beside that provided by the relevant 
acquis i.e. Directive 2007/64 (Pay ment services Directive) and further action in this field 
has not yet been considered. 
- Romania implemented or plans to implement other initiatives in order to increase 
competition and transparency in the remit tance market and to reduce remittance 
transfers costs . Romania implemented  Directive 2007/64 (Payment Services Directive) 
which transposed partially CPSS principles.70 
 
                                                 
70 'General principles for international remittance services', published by the Committee on Payment and 
Settlement Systems (CPSS) 
 
EN 129   EN 5. AID FOR TRADE 
Romania, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) n/a n/a 0 n/a 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) n/a n/a 93 n/a 
 Other Trade Development  
(category 6)  n/a n/a 0 n/a 
 Total Trade-Related Assistance n/a 100 93 n/a
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations  
(category 1) n/a n/a 0 n/a 
 Economic Infrastructure  
(category 3) n/a n/a 0 n/a 
 Building Productive Capacity 
(category 4) n/a n/a 93 n/a 
 Trade related adjustment  
(category 5) n/a n/a 0 n/a 
 Other Trade Related Needs  
(category 6) n/a n/a 0 n/a 
 Total Aid for Trade n/a 100 93 n/a
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Romania delivered on its HIPC/ MDRI commitments (including vis-à- vis IDA/ AfDB) 
without delay. 
- No actions/steps taken in 2010 to help restore and preserv e debt sustainability in 
low-income countries.  
- Considering its limited experience on the issue of international architecture for 
restructuring of sovereign debts, Romani a is not in the position to make any 
assessment on it.  
- No specific intervention to prevent aggressive litigati on against HIPCs  (in particular 
to prevent the actions of "vulture funds"). 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Romania supported owners hip through consultations and 
coordination with partner countries.  
- On Conditionality . No action. 
 
EN 130   EN - On Transparency and Predictability . Romania publicly discloses information on aid 
volumes through the website of Ministry of Foreign Affairs site.71 
- On Alignment . Romania partially integrated the pr inciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . Romania established legal and/or  administrative arrangements in 
place to manage funds for a nother Member State or the Eu ropean Commission, and/ for 
another Member State or the European  Commission to manage Romanian funds 
(delegated cooperation). 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  Romania does not provide capacity building 
support for this.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Romania does not deem it necessary for the EU 
countries to speak with one voice as long as the positions are well coordinated. The 
current system of constituencies has proven to work efficiently.  
- Romania favours stronger Brussels based c oordination on issues related to the 
World Bank and MDBs . 
                                                 
71 http://www.mae.ro/en/node/2062 
 
EN 131   EN SLOVAK REPUBLIC       
    
POLICY FRAMEWORK  
Slovakia’s development aid is regulated by th e Official Development Aid Law from 5th 
December 2007. The overall planning of the assi stance is determined by the Midterm Strategy 
of Development Aid for years 2009 – 2013, which focuses Slovak aid on Afghanistan, Serbia 
and Kenya, in addition to 16 project countries mainly in the Balkans and Eastern Europe. 
Each year the Ministry of Foreign Affair s prepares a Yearly National Program on ODA 
priorities and spending fo r government authorisation.72 The 2011 National Programme was 
adopted in January 2011; it reduces the number of  priority countries an d narrows the scope of 
sectors addressed in order to increa se the effectiveness of Slovak aid.73 The Ministry of 
Foreign Affairs coordinates Slovak aid, wh ile the Slovak Agency for International 
Development Cooperation is in charge of the implementation of bilateral assistance.74 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in  developing countries : Slovakia provides support to developing 
countries' customs, ministries of finance and tax administration in EU candidate and 
Neighbourhood Policy countries. In addition, su pport is provided to national governments 
to strengthen public financial management.  
- Promotes the principles of good governance in tax matter : Yes, by analysing the 
situation of the country con cerned with regard to its co mmitment and implementation of 
international standards of transpar ency and exchange of information.  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : i) Agreements concluded: Protocol to the DTC with Switzerland, 
DTC with Oman and DTC with Iran; ii) Agreements under negotiation: TIES with 
Guernsey and TIES with British Virgin Isla nds; iii) Agreements planned: TIES with 
several countries under the South Caribbean Project.  
- State of ratification of / adherence to international conve ntions/ initiatives  on tax issues:  
• IMF Regional Technical A ssistance Centres: No 
• International Tax Dialogue: No 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
• OECD Global Forum: Yes 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
                                                 
72 http://www.mvro.sk/en/development-aid/development-aid-slovakia?start=1   
73 http://www.mzv.sk/App/WCM/main.nsf?Open   
74 http://www.mvro.sk/en/development-aid/development-aid-slovakia?start=1   

 
EN 132   EN • Stolen Assets Recovery initiative (STAR): No 
• Extractive Industry Transparen cy Initiative (EITI): No 
 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Slovakia missed the ODA target to provide 0.17% of GNI by 2010. Slovakia’s ODA 
reached only EUR 56 million 0.09% of GNI in 2010 ( preliminary ), unchanged since 
2009. 
- Slovakia spent EUR 56 million on ODA in 2010 , a 4% rise in nominal terms.   
- Share of debt relief in ODA:  N/A. 
Slovak Republic - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,070,120,100,090,100,09 0,090,10 0,09 0,080,090,150,210,26
0,040,030,040,020,05
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
242
Average annual increase needed:
48
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: The Ministry of Foreign Affair s is constantly involved in 
negotiations primarily with the Ministry of Finance with the aim of increasing financing. 
It has been doing so also in the light of the preliminary observations prepared by the 
OECD/DAC following the Special Peer Revi ew of the Slovak aid in December 2010 
stipulating that the whole of  the government approach to financing the development 
assistance is crucial. Further consultations will follow with the Governmental Office as 
well as with the Ministry of Finance.   
- No measure have been taken or are being taken to ensure that at least 50% of EU 
collective aid increases of ODA resources are channelled to Africa. 
- Slovakia will not reach the target of 0.15%-0.20% ODA/GNI to LDCs by 2010 and 
onwards . Slovakia’s Medium Term Strategy for ODA includes one least developed 
country - Afghanistan - as a programme c ountry and Sudan and Ethiopia as project 
countries. As Serbia, which is currently a programme country, progresses towards joining 
the EU, Slovakia’s support will decrease and the financial savings will supposedly be 
 
EN 133   EN redirected to LDCs. This shift will be reflected in the National Programmes for 
subsequent years.   
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
 
- Slovakia does not support any innovative fi nancing mechanisms and has no plans to 
do so.  
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries - Financial tools to support 
private investment: 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: NO 
• Export credits: Yes 
- On Corporate Social and Environmental Responsibility:  N/A   
- On the Kimberley Process and FAO Code of Conduct for Responsible Fisheries: N/A 
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : N/A 
- Slovakia has currently no plans to implement solutions internally or in cooperation 
with third countries to overcome barriers to  migrants and their families' access to 
financial services.  
- Slovakia has not implemented the General Pr inciples for Intern ational Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS).  
 
5. AID FOR TRADE: No information available.  
 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Slovakia has delivered on its commitment s to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Slovakia sees no need for reform of the international architecture for the 
restructuring of sovereign debts .  
- Slovakia has planned no specifi c interventions to prevent a ggressive litigation against 
HIPCs. 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. Slovakia supported country ownership in 2010  through consultation and 
coordination with partner countries.  
- On Conditionality. N/A  
- On Transparency and Predictability . Slovakia publicly disclo ses information on aid 
volume on the internet and through printed documents.  
 
EN 134   EN - On Alignment. Slovakia has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . Slovakia has no legal and/or administrative arrangements in place for 
delegated cooperation.   
- On Mutual Accountability . Slovakia has not established any joint frameworks for 
monitoring joint commitments in priority countries.  
- On Managing for Development Results . Slovakia does not provide  capacity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Slovakia considers it premature that  EU27 should speak with one voice in the IMF, 
World Bank and the main multilateral development banks' governing bodies. 
- Slovakia supports stronger Brussels based coor dination on a regular basis on issues 
related to the World Bank and MDBs.  
 
EN 135   EN S L O V E N I A           
  
POLICY FRAMEWORK  
International development cooperation is re gulated by the International Development 
Cooperation of the Republic of Slovenia Act (Official Gazette of the Republic of Slovenia 
No. 70/06), adopted in June 2006. The Act defines the objectives and methods of long-term 
planning, financing and implementation of international development cooperation of 
Slovenia. 
In 2008 the National Assembly adopted the Resolution on international development 
cooperation for the period until 2015, which define s the geographical and content priorities of 
Slovenia’s development cooperation and determin es the mechanisms for its implementation.75 
The Ministry of Foreign Affairs is the national coordinator for international development 
cooperation. In terms of expertise, this field is covered by the Department for International 
Development Cooperation and Humanitarian Assi stance within the Dire ctorate for Economic 
Diplomacy and Development Cooperation. 
At the Government level, an Inter-minister ial Working Body for International Development 
Cooperation has been set up and tasked with the following76: 
• Planning, coordinating and monitoring th e implementation of international 
development cooperation;  
• Discussing estimated funds to be allocated to international development cooperation; 
• Collaborating in the performance assessmen t of the Resolution's implementation. 
In Slovenia, the majority of non-governmental organisations that wo rk in the field of 
international development co-ordination formed  an umbrella platform in 2005 called SLOGA 
(Slovenian Global Action77). 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Slovenia provides aid  in these fields to EU 
candidate countries, EU Nei ghbourhood Policy countries (suppor t to administrations and 
policy of: Customs, Ministries of Finance,  Government Supervisory Office, Office of 
Prevention of money Laundering).  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Double Taxation Conventions signed with Armenia, Belarus; (ii) under 
negotiation with Morocco.  
                                                 
75 http://www.slovenia.si/en/slovenia/state/slovenia-in -the-world/slovenias-international-development-co-
operation-and-humanitarian-aid/ 
76 Sloven'Aid: 
http://www.mzz.gov.si/en/foreign_policy/international_development_cooperation_and_humanitarian_assistance/
slovenaid/ 
77 www.sloga-platform.org 

 
EN 136   EN - State of ratification of/adherence to int ernational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     No 
• Extractive Industry Transparency  Initiative (EITI):    No 
• IMF Regional Technical Assist a n c e  C e n t r e s :      Y e s  
• International Tax Dialogue:       No 
• International Tax Compact:       No 
• African Tax Administration Forum (ATAF):     No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  No 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
 
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
- Slovenia's ODA was 0.13% of GNI or EUR 48 million  in 2010 ( preliminary ), down 
from 0.15% in 2009, missing the ODA target  to provide 0.17% of GNI by 2010.  This 
marks a decrease in comparison to the 2009 le vel for multilateral as  well as bilateral 
contributions.78 
Slovenia- ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,100,110,12 0,120,130,150,130,17 0,17 0,17 0,17 0,170,130,180,230,260,30
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.172015 Target: 0.33ODA gap to 2015 target from 2010 level 
(EUR million)
96
Average annual increase needed:
19
 
                                                 
78 Annex 2 Monterrey Survey 2011: Slovenia Development cooperation, Background note. Submitted in March  
2011 
 
EN 137   EN Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
- "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : The central strategic document on development cooperation (Resolution 
on International development cooperation of the Republic of Slovenia until 2015), that 
was adopted by the Parliament only entails  a vague commitment on reaching the ODA 
targets: “Slovenia will endeavour to alloca te 0.17 per cent of GNI for ODA by 2010 and 
0.33 per cent of GNI by 2015.” So far, those commitments have been maintained. As a 
reaction to recent budgetary constraints, th e MFA has (this year, for the first time) 
requested the Government to give more exact (budget) indications on ODA expenditure 
until 2015 in order to secure the predictabil ity of ODA funds and increase overall ODA 
volumes, as opposed to rather pessimistic pr ojections until 2015. This is to be done as 
part of negotiating the Stabi lity and Growth Pact (2012-2014( 2015)), which is to serve as 
a reference document for future biannual budg et allocations. The Stability and Growth 
Pact should be finished by 15 April 2011.  
- Slovenia will double its disbursements to Africa in 2011  by starting to contribute to the 
EDF. Slovenia is also actively engaged in  establishing a bilateral development 
programme in Cape Verde. 
- Slovenia will not reach the target  of 0.15%-0.20% ODA/GNI to LDCs  by 2010. 
Slovenia will endeavour to comply with its  commitment of reaching 0.33% of GNI for 
ODA by 2015, hence increasing its share to the LDCs as part of ove rall Slovenia’s ODA 
disbursements. In addition, Slovenia will cont inue to support the poverty focus of the 
EDF, as part of its general policy to channe l most of its aid to LDCs via multilateral 
channels. 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Slovenia does not use innovative sources of financing. 
- Slovenia does not intend to step up effort s for innovative financ ing mechanisms with 
significant revenue ge neration potential. 
- No further work on innovative financing mechanisms . 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment  in developing countries: 
- Financial tools to support private investment 
• Investment guarantees: No 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: No 
• Risk management initiatives: No 
• Blending: Yes 
• Private public partnerships: No 
• Business and investment climate: No 
• Investment facilities: Yes 
• Export credits: No 
- Slovenia promotes the adoption of intern ationally agreed principles and standards 
on Corporate Social and Environmental Responsibility by European companies . By 
voluntary codes. 
 
EN 138   EN - Regarding Remittances, Slovenia did not plan to implem ent solutions to improve the 
impact of remittances on development as there are very small amounts of remittances transferred from Slovenia. 
 
5. AID FOR TRADE 
Slovenia, AfT Commitments (in EUR thousands) 
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) 0 0 634 350 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 1 000 1 200 900 N/A 
 Other Trade Development  
(category 6)  n/a n/a 0 N/A 
 Total Trade-Related Assistance 1 000 1 200 1 534 350
      
Wider Aid for Trade Agenda  
 Trade Policy and Regulations 
(category 1) n/a n/a 634 350 
 Economic Infrastructure  
(category 3) n/a n/a 0 38 
 Building Productive Capacity 
(category 4) n/a n/a 900 0 
 Trade related adjustment  
(category 5) n/a n/a 0 0 
 Other Trade Related Needs  
(category6) n/a n/a 0 0 
 Total Aid for Trade 1 000 1 200 1 534 388
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Slovenia delivered on its HIPC/ MDRI commitments (including vis-à-vis IDA/ AfDB) 
without delay. 
- No actions/steps taken in 2010 to help restore and preserv e debt sustainability in 
low-income countries.  
- Slovenia favours reform of the internatio nal architecture for restructuring of 
sovereign debts  in order to deal with potential future  cases of debt dist ress in low-income 
countries (involving a role for Internationa l Financial Institutions). EU should support 
discussion regarding a united approach within the IFIs.  
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : No. 
 
EN 139   EN II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Slovenia supported owners hip through consultations and 
coordination with partner count ries, through Guidance and incen tives for staff in partner 
countries and supporting part ner capacity development. 
- On Conditionality . In 2010, Slovenia carried out actions on conditionality (reported as 
unspecified in Slovenia answer to Monterrey Questionnaire). 
- On Transparency and Predictability . Slovenia publicly disclo ses information on aid 
volumes through the Ministry of Finance website.79 
- On Alignment . Slovenia did not integrate the prin ciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy. 
- On Harmonisation . There are no legal and/or administrative arrangements in place to 
manage funds for another Member States or the EU, and/ for another Member States or 
the EU to manage Slovenian funds (delegated cooperation). 
- On Mutual Accountability . No joint framework for monitoring joint commitments. 
- On Managing for Development Results.  Slovenia provides capacity building support for 
this. 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Slovenia does not support a single EU Chair for the 
IMF in order for the EU27 to speak with one voice.  In the World Bank, Slovenia supports 
EU27 speaking with common statements (ter ms of reference) on the basis of good 
coordination (especially for important issues ). However, Slovenia does not support the 
creation of the single EU Chai r in the Board of directors for fear that for important 
decisions it (like many other small EU member  states) would be outvoted by the big EU 
member states. Even if not outvoted, Slovenia fears that its relativ e influence on taking 
EU positions would weaken under a single EU chair. For a small country like Slovenia, 
representation at the IFIs in a form of a permanent position is crucial. 
- Slovenia favours stronger Brussels based coor dination on issues related to the World 
Bank and MDBs.  
                                                 
79 http://www.mf.gov.si/en/areas_of_work/state_aid_monitoring/ 
 
EN 140   EN  
S P A I N           
  
AT A GLANCE  
 
POLICY FRAMEWORK  
Spain’s Law 23/1998 on International Developm ent Cooperation provides the main legal 
framework for Spanish aid. The Master Plan, upda ted every four years, sets a comprehensive 
framework for development policy, including st rategic objectives, geographic and sectoral 
priorities, and the roles of va rious players and instruments. Parliament provides oversight, 
particularly through the Intern ational Cooperation for Development Commission, a permanent 
body in the Congress and - si nce the last legislature - also in the Senate. 
The Secretariat of State for International Co- operation (SECI) is part of the Ministry of 
Foreign Affairs and Cooperation (MAEC) – and ha s the primary responsibility for Spanish aid 
policy and implementation. In 2011 there is going to be a change in the institutional setup of Spanish cooperation, in response to demands st emming from civil soci ety. A new tool –the 
Development Promotion Fund- will be manage d by the Spanish Agency for International 
Development Cooperation –AECID-. SECI also houses the Spanish Agency for International 
Development Cooperation (AECID) that ma nages Spanish Aid. AECID is the main 

 
EN 141   EN implementing agency for bilateral assistance; th e agency is undergoing a reform since 2009 to 
increase its capacity for bilateral aid deliver y. The Ministry of Econo my and Finance (MEH) 
manages Spanish contributions to internationa l financial institutions and the European 
Commission. 
Spain has set itself ambitious goals for it s development cooperation through to 2012 (3rd 
Master Plan 2009-2012)80. The previous Master Plan  (2005-2008) set out major 
improvements on past policy and practice, and Spain now faces the challenge of putting the 
overall vision into practice. Political suppor t and the framework for policy coherence are 
strong, yet further progress depe nds on their more st rategic and systematic use. Spain is 
among the few DAC members to include policy c oherence for development in its legal and 
planning framework  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of customs, judiciary and 
tax administrations in developing countries: Spain provides aid  in these fields to EU 
candidate countries, EU Neighbourhood Policy countries, Asia, Latin America and ACP 
Countries (support to ad ministrations and policy of: Cust oms, Semi-autonomous Revenue 
Authorities and Ministries of Finance).  
- Spain has been actively involved in the Task Force on Taxes on International 
Financial Transactions for Development  and in the Secretariat of the Experts 
Committee of Taxes on International Financial Transactions. In his speech at the General 
Assembly of United Nations (September 2010), the President of the government of Spain 
announced its support to this mechanism and its coordinated implementation worldwide.  
- Support to promote good governance in tax matters : Yes  
- Bilateral Tax Information Exchange Ag reements and Double Taxation Conventions 
since 2010 : (i) Signed with Andorra (TIEA) , The Netherlands Antilles(TIEA), 
Aruba(TIEA),Bosnia and Herzegovina (D TC),Costa Rica(DTC),Luxembourg (DTC), 
Serbian (DTC); (ii) under negotiation with Bahamas (TIEA), San Marino (TIEA), 
Albania(DTC), Barbados (DTC), Georgia (D TC), Pakistan (DTC), Panama (DTC), 
Uruguay (DTC), Singapore (D TC), Switzerland (DTC)  
- State of ratification of/adherence to inte rnational conventions/initiatives on tax 
issues:  
• United Nations Convention agains t Corruption (Merida):   Yes 
• OECD Convention on Combating Br ibery of Foreign Officials  
in International Business Transactions:      Yes 
• Stolen Assets Recovery initiative (STAR):     Yes 
• Extractive Industry Transparency  Initiative (EITI):    Yes 
• IMF Regional Technical Assist a n c e  C e n t r e s :      Y e s  
• International Tax Dialogue:       Yes 
• International Tax Compact:       Yes 
• African Tax Administration Forum (ATAF):     Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT):  Yes 
• IMF Topical Trust Fund on Tax polic y and administration:   No 
                                                 
80 http://www.maec.es/es/Home/Doc uments/PLANAFRICA09_12EN.pdf 
 
EN 142   EN • OECD’s Centre for Tax Policy a nd Administration (CTPA)  Yes 
• Intra European Organisation of Tax Administration (IOATA)  Yes 
2. SCALING UP ODA 
ODA Individual commitments and gap to target   
- Spain's ODA was 0.43% of GNI or EUR 4467 million in 2010 ( preliminary ), a 
decrease by 5.9% in real terms from 0.46% in 2009, thereby missing the ODA target to 
provide 0.51% of GNI by 2010. 
Spain - ODA as a % of GNI 
Historical data and scenario  for reaching 2015 targets
0,240,220,24 0,240,23 0,220,30
0,26
0,230,240,270,320,370,45 0,46
0,430,430,500,560,62 0,67
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
 4,043
Average annual increase needed:
809
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
Spain - Share of debt relief in ODA volumes 
0,23 
0,20 0,22 0,21 0,22 0,21 0,23 0,24 
0,21 0,21 0,19 0,27 0,34 0,40 0,45 
0,40 0,01 
0,02 0,02 0,03 0,01 
0,01 0,07 
0,02 
0,02 0,03 0,08 0,05 0,02 0,04 0,01 
0,03 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
Source: OECD/DAC data for 2002-2010 
 
 
EN 143   EN - "Realistic, verifiable actions for meetin g individual ODA commitments until 2015" 
taken in 2010 : At the beginning of February 2011 the Spanish Parliament adopted a 
resolution urging the government to develop a mu ltiannual plan by the end of this year, in 
order to ensure timely accomplishment of the 0.7% target by 2015. 
- Due to the fact that EU collective aid increa ses of ODA towards Africa include all efforts 
made by individual member states, it shoul d be highlighted that  between 2005 and 2009 
40% of the whole Spanish geographically specified ODA was channelled to Africa.  
- Spain will not reach the target of 0.15%-0.20% ODA/GNI to LDCs  by 2010 .  
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Innovative source of financing : Airline Ticket Tax/contribution,  Internationa l Financing 
Facility for Immunisation (IFFIm). Spain im plemented other initiatives:  Debt for 
development projects (Tanzania and Ghana in 2009), and Debt4Education (El Salvador 
2005-2010).  
- Spain intends to step up efforts for innovat ive financing mechanisms with significant 
revenue generation potential. Spain has been actively invol ved in the Ta sk Force on 
International Transaction for Development and in the Secretariat of the Experts 
Committee of Taxes for International Financial Transactions. In his speech at the General Assembly of United Nations (September 2010), the President of the government of Spain 
announced the support to this mechanism and to its coordinated implementation all over the world.  
- Further work on innovative financing mechanism: Spain committed to holding the 
Presidency for the Leading group on innova tive finance for development the second 
semester of 2011.  
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developing  countries - Foreign Direct Investment  
2003 2004 2005 2006 2007 2008 2009
Spain 4,193 8,454 3,346 6,061 12,145 16,177 4,520 -2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
 
EN 144   EN  
- Financial tools to support private investment 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: Yes 
• Private public partnerships: No 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: No 
- 2010 has been the first year when Spain has conducted financial operations, other 
than microfinance , in order to contribute to its devel opment goals.  Spain is investing in 
Private Equity Funds which in turn invest in  development countries specifically in SMEs, 
targeting Spain investment (when the capital of  the Funds is structured) in the First Loss 
or the Mezzanine categories.  The recen tly approved FONPRODE act (Development 
Fund) contemplates the development of fully untied credit and investment operations in 
order to contribute to achie ving goals established in Spain’s 3rd Master Plan 
- Spain promotes the adoption of internatio nally agreed principles and standards on 
Corporate Social and Envi ronmental Responsibility. Within the 3rd Master Plan of the 
Spanish Cooperation, the promotion of the adoption by Spanish Companies of the CSR standards is a guideline. A Working Group set up within the Spanish Development 
Cooperation Council in 2010 was created for better following up the adoption of CSR 
policies within the private sector and for e nhancing complementarity between private and 
public policies in this regard.  Spain is one  of the long term supporters of the Global 
Compact, and Spain’s Local Network of Sp anish Companies which are committed with 
GC principles, is one of the largest in the world 
- Spain supports the EITI and the Global Compact and has also developed a tool to 
work with companies that only meet certain  criteria of Corporate Responsibility. 
- The Spanish Master Plan includes a gu ideline to establish CSR conditions for 
companies that may agree partnerships with other actors to manage ODA resources in a 
Public Private modality. During 2010  the Ministry for Foreign Affairs and Cooperation 
worked to define a methodology for the eligibilit y of private companies as partners of the 
public development policy which include s CSR and specifically Human Rights, 
Environment and social conditions. As regard s the new financial instruments that the 
Spanish Cooperation put in place during 2010, th e Spanish investment policy will include 
a specific Environment and Social governance of  the financial operations as a necessary 
prerequisite.  
Remittances 
- Spain implemented solutions internally and in cooperation with third countries to 
overcome barriers to migrants  and their families' access to financial services 
- The Spanish Central Bank deve loped monitoring indicators in its latest annual report 
81 , indicating that the number of registered ope rators at the end of July had grown from 43 
to 47, the number of offices from 130 to 153, and the number of total agents with 
                                                 
81http://www.bde.es/webbde/es/Seccione s/Publicaciones/InformesBoletinesRe vistas/BoletinEconomico/10/Jul/Fi
ch/art8.pdf) 
 
EN 145   EN authorisation for providing remittances sending services from 9760 to 11869 persons. 
Regarding remittance transfers volume in 2009, it re gistered a slight in crease in relation to 
2008, with no significant difference in rela tion to the main recipient countries 
- Spain implemented the "General Principles  for International Remittances Services" 
agreed by the Committee on Payments and Settlements Systems (CPSS). 
- Other initiatives to increase competition and transparency in the remittance market 
and to reduce remittance transfers costs.  Yes.  The new Spanish regulation for Payment 
Services, which entered into force on D ecember 4th 2009, following the European 
Directive on Payment Services, will allow great er liberalisation of markets. According to 
the new regulation, the amount of capital ne eded to start operating as MTO has been 
reduced from EUR 300000 to EUR 20000, which w ill make it possible for some migrants’ 
associations to create their own businesses. 
- Spain has robust and reliable data  concerning the amounts and destination of 
remittances from Spain. Spain adopted/ intends to adopt the operational definitions, recommendations and best practices on improv ing the quality and coverage of data on 
remittances according to the compilation guide drafted by the "Luxembourg Group". 
 5. AID FOR TRADE 
Spain, AfT Commitments (in EUR thousands)  
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 633 5 475 4 535 2 692 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 56 829 67 955 128 800 214 101 
 Other Trade Development  
(category 6) 0 0 0 98 198 
 Total Trade-Related Assistance 57 462 73 430 133 335 314 992
      
Wider Aid for Trade Agenda   
 Trade Policy and Regulations  
(category 1) 633 5 475 4 535 2 692 
 Economic Infrastructure  
(category 3) 471 993 244 132 301 918 329 370 
 Building Productive Capacity 
(category 4) 88 473 224 538 315 529 327 205 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 98 198 
 Total Aid for Trade 561 098 474 145 621 982 757 465
  
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
 
EN 146   EN - Spain delivered on its HIPC/ MDRI commitments (including vis-à- vis IDA/ AfDB) 
without delay. 
- Actions/steps taken in 2010 to help restore and preserve debt sustainability in low-
income countries : The Spanish debt policy with lo w income countries goes beyond 
regular Highly Indebted Poor Countries Initiative (HIPC) relief. In particular, Spain 
provides full relief of debts contracted before 2003 by these countries towards Spain. This 
debt relief is partially carri ed out through Debt Swap Agreements, which devote the debt 
resources to finance development projects in these countries. In 2009 and 2010, Spain has 
signed Debt Swaps Programmes with LICs  and HPCs, including: Mozambique, Ghana 
and Bolivia. 
- Spain favours reform of the international ar chitecture for restructuring of sovereign 
debts  in order to deal with potential future cases  of  debt distress in low-income countries 
(through the Paris Club and through collectiv e action clauses in debt contracts)  
- Specific interventions to prev ent aggressive litigation agains t HIPCs (in particular to 
prevent the actions of "vulture funds") : Yes. Spain does not sell debt of these countries. 
Besides, Spain participates actively in a ll forums, including the Paris Club, which is 
working towards a coordinated fight against the implications of the actions of the “vulture 
funds” for debtor countries  
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership . In 2010, Spain supported owners hip through consultations and 
coordination with partner count ries, guidance and incentives fo r staff in partner countries 
and by supporting partner capacity development 
- On Conditionality . In 2010, Spain progressed by harm onising with other donors and 
making conditionalities public. 
- On Transparency and Predictability . Spain publicly discloses information on aid 
volumes through website and through a database  at country level. The PACI (Annual Plan 
for International Cooperation) reflects the expe nditure plans of all actors of the Spanish 
Cooperation System per year. The “PACI Foll ow Up” (also annual) reflects the actual 
disbursements of every actor in a given year . Both the PACI and the PACI Follow Up for 
every year are public and available in the following website: www.maec.es. They are also 
published and distributed among a ll Spanish cooperation actors 
- On Alignment . Spain partially integrated the prin ciples of the Code of Conduct on 
Complementarity and Division of La bour in its development strategy 
- On Harmonisation . Currently Spain is managing funds on delegated cooperation as a 
leader donor in Cape Verde, Afghanistan a nd Peru. As silent donor , Spain delegates to 
other donors in Cambodia (2010) and in Mali (from May, 2009); Spain delegates its 
responsibilities in Mali to The Netherlands  through technical coope ration.  Certification 
by EC is currently under process to al low AECID manage funds from the EU. 
- On Mutual Accountability . Spain established a joint fr amework for monitoring joint 
commitments with its priorities countries th rough their Country Partnership Frameworks 
(CPF) 
- On Managing for Development Results.  Spain provides capacity  building support for 
this 
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Position on improving the voice of the EU and its Member States within 
International Financial Institutions. Spain does not support a single EU Chair for the 
IMF in order for the EU27 to speak with one voice. In the short term, given the amount of 
 
EN 147   EN national resources EU countries  contribute to re plenishments of IDA and other soft 
financial windows of the MDBs, EU countries n eed to maintain a degree of autonomy in 
building their national position in order to be truly accountable to their constituencies back 
home regarding such contributions.   Since th e mandate and contributions to the IFIs are 
still national (for instance, surveillance is undertook at th e national level), one EU 27 
voice is not a viable option in the shor t-run. There should be, however, enhanced 
coordination and consistency among EU count ries positions through ad-hoc coordination 
by European Board representatives before Board meetings at the MDBs, although not 
through a Brussels based mechanism. The current coordination system through EFC-
SCIMF and EURIMF provides a good ground to channel shared view s on the key issues. 
- Spain does not favour stronger Brussels base d coordination on issues related to the 
World Bank and MBB’s  
 
EN 148   EN S W E D E N          
  
AT A GLANCE 
 
POLICY FRAMEWORK  
The foundation of Swedish development policy is the Policy for Global Development that was 
adopted by Parliament in 2003. It requires all po licy areas to cooperate toward the same goal: 
fair and sustainable global development. Swed en is determined to dedicate 1% of GNI to 
ODA and the latest annual Budget Bill (autumn 2010) establishes this le vel for 2011 and as a 
prognosis for the years 2012-14.82 In 2007 Sweden reduced the num ber of partner countries to 
33. There has also been a thematic focus, with priority given to democracy and human rights, gender equality and climate and environment.
83 The Ministry of Foreign Affairs manages 
                                                 
82 http://www.sweden.gov.se/sb/d/2798   
83 http://www.sweden.gov.se/sb/d/11962   

 
EN 149   EN most of Sweden’s core contri butions to multilaterals, while Sida, an independent agency 
under the Ministry, manages 80% of Sweden’s bilateral aid.84  
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : Sweden provides s upport to developing 
countries' tax administration (semi-autonomous  revenue authorities and ministries of 
finance) in Asia and ACP countries. In a ddition, support is provided to national 
parliaments, governments, audit institutions an d civil society organisations to strengthen 
public financial management.  
- Promotes the principles of good governance in tax matter : Yes  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : None  
- State of ratification of / adherence to international conve ntions/ initiatives  on tax issues:  
• IMF Regional Technical A ssistance Centres: Yes 
• International Tax Dialogue: No 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): No 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): Yes 
• Extractive Industry Transparen cy Initiative (EITI): Yes 
 
- Sweden finances, together with  the governments of Denmark, Norway and others, an anti-
corruption portal, www.business-anti-corruption.com .  
 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- Sweden is already meeting the 2015 0.7% ODA/GNI target. The Government will 
maintain Swedish development assistance at  the level of 1% GNI. ODA/GNI was 0.97% 
in 2010 compared to 1.12% in 2009.   
- Sweden spent EUR 3418 million on ODA in 2010 (preliminary ), a decrease of 7.1% in 
real terms on 2009.   
- Debt relief made up only 2% of Swedish ODA during the period 2004 – 2009.  
 
                                                 
84 OECD DAC Peer re view Sweden 2009 
 
EN 150   EN Sweden - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,730,84
0,73 0,72 0,720,80
0,730,84
0,730,780,941,02
0,930,981,12
0,971,00 1,00 1,00 1,00
0,000,200,400,600,801,001,20
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast National Path
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
1,321
Average annual increase needed:
264
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
Sweden - Share of debt relief in ODA volumes 
0,74 0,82 0,79 
0,71 0,68 0,78 0,75 0,84 
0,74 0,77 0,93 0,95 0,92 0,98 1,12 
0,97 0,02 0,01 
0,00 
0,00 0,01 0,02 
0,02 0,00 
0,05 0,01 0,01 0,08 
0,02 -0,01 
-
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
Source: OECD/DAC data for 2002-2010 
- "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: Sweden reached its 1% target in 2006.  
 
EN 151   EN - The Swedish Government has focused its development cooperation to fewer 
countries and this has led to a stronger focus on Africa. Over time the Sweden expects 
this to lead to increased relative allocations to Africa.  
- Sweden has exceeded the target of  0.20% ODA/GNI to LDCs since 2000.  
3. SUPPORT FOR/ USE OF INNOVATIVE  SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- Sweden supports the International Financ ing Facility for Im munisation (IFFIm) 
with SEK17.9 million in 2009 and 2010. Sweden ha s no intention to step up efforts for 
innovative financing mechanisms.   
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developing  countries - Foreign Direct Investment: 
2003 2004 2005 2006 2007 2008 2009
Sweden -298 478 346 266 1,631 -217 635 -500 -500 1,000 1,500 2,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
Source: OECD/ DAC  
- Financial tools to support private investment: 
• Investment guarantees: Yes 
• Improvement of the overall banking system: No 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: Yes 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: Yes 
- Sweden promotes the adoption of internat ionally agreed principles and standards on 
Corporate Social and Environmental Resp onsibility by European companies. See 
Box. 
 
EN 152   EN Box.  Activities supported by Sweden in the ar ea of Corporate Soci al and Environmental 
Responsibility  
- the UN Global Compact centrally and various country initiatives). 
- the OECD’s Risk Awareness tool for Multinational Enterprises – distribution of the tool to a large number 
of companies, translations into Chinese, and so on. 
- Realising Rights: the Ethical Globalisation Initiative (E GI) spearheaded by Mary Robinson. CSR is one of 
the core activities of EGI with a focus on a few coun tries (e.g. Liberia and Ghana) in Sub-Saharan Africa. 
- Financial contribution to the UN Secretary-Genera l on the issue of human rights and transnational 
corporations and other business enterprises, for which John Ruggie is Special Representative. John Ruggie 
has published draft guiding principles for the implementation of the UN Protect, Respect, Remedy 
Framework on business and Human Rights, November 2010. 
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : None 
- Sweden has currently no plans to implement solutions internally or in cooperation 
with third countries to overcome barriers to  migrants and their families' access to 
financial services. The issue of migration is one of the global challenges identified in a 
restart of Sweden’s Policy for Global Develo pment (2008), but activities so far have been 
limited. The initiative lies with the Minister of Finance, but at the moment there are no 
plans to work on the issue.   
  
5. AID FOR TRADE 
Sweden, AfT Commitments (in EUR million)  
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations  
(category 1) 20.470 27.640 25.359 36.256 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 4.254 1.778 10.261 38.750 
 Other Trade Development  
(category 6)  0 0 0 0 
 Total Trade-Related Assistance 24.724 29.418 35.621 75.006
      
Wider Aid for Trade Agenda 2006 2007 2008 2009
 Trade Policy and Regulations  
(category 1) 20.470 27.640 25.359 36.256 
 Economic Infrastructure  
(category 3) 69.671 57.641 78.993 32.032 
 Building Productive Capacity 
(category 4) 168.957 181 315 121 107 179.013 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 0 
 Total Aid for Trade 259.098 266.597 225.459 247.302
 
Source: OECD CRS Database (latest update) 
 
EN 153   EN 6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
- Sweden has delivered on its commitment s to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- Sweden sees no need for reform of th e international architecture for the 
restructuring of sovereign debts .  
- No specific interventions to prevent aggressive litigation against HIPCs have been taken 
since there have been no cas es under Swedish legislation. 
 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. Sweden supported country ownership in 2010  through consultation and 
coordination with partner count ries, guidance and incentives fo r staff in partner countries 
and by supporting partner capacity development.  
- On Conditionality. Sweden has carried out the followi ng actions on conditionalities in 
2010: harmonisation with other donors a nd making conditionalities public.  
- On Transparency and Predictability . Sweden publicly discloses information on aid 
volume on the internet. Sweden is currently preparing a public aid database including 
activity level information in an open format. A website will open shortly. Parallel to this, 
work is underway to implement the Intern ational Aid Transparency Initiative (IATI) 
standard and to prepare a da tabase to deliver information to the IATI registry.   
- On Alignment. Sweden has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . A general legal mandate has been given to Sida from the Swedish 
government in the annual letter  of appropriation to enter in to delegated cooperation, but 
there is no mechanism in place at headqu arters level to track cases of delegated 
cooperation.  
- On Mutual Accountability . Sweden has established a jo int framework for monitoring 
joint commitments in Burkina Faso, Mozambique, Rwanda, Tanzania, Uganda and Zambia.  
- On Managing for Development Results . Sweden provides cap acity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- Sweden does not share the view th at EU27 should speak with one voice 
in the IMF, 
World Bank and the main multilateral de velopment banks' governing bodies. Sweden 
believes that adequate Board representation is a pre-requisite for EU countries to continue 
to channel substantial sums of non-earma rked core funding through the IFIs. One EU 
voice would weaken individual countries’ influence and might  affect their ability to 
continue channelling such substantial amounts through the IFIs. 
- Sweden does not support stronger Brussels based coordination on a regular basis on 
issues related to the World Bank and MDBs. However, Sweden believes that in some 
cases Brussels based coordination may be both relevant and useful, e.g. as was the case 
during the voice reform negotiations and the discussions on capital increases for MDBs in 
2009-2010. 
 
EN 154   EN UNITED KINGDOM        
 
AT A GLANCE 
 
POLICY FRAMEWORK  
The legal basis of the UK development co- operation programme is the International 
Development Act 2002 that stipulates that p overty reduction should be the purpose of 
development assistance. The most recent whit e paper on development (2009) sets four key 
priorities: (i) achieving sustainable growth in  the poorest countries; (ii) combating climate 
change; (iii) supporting conflict prevention and fragile st ates; and (iv) reinforcing the 
international aid system’s efficiency and effe ctiveness. The Department for International 
Development (DFID) manages 86% of the UK’s ODA.85 
                                                 
85 OECD DAC Peer Review UK 2010 
 
EN 155   EN The UK is committed to reaching a GNI/ODA ta rget of 0.7% by 2013. Reviews of UK aid 
were published in 2011, and on that basis the UK has decided to reduce the number of partner 
countries from 43 to 27 and focu s its multilateral contributions.86 
I. INCREASING FINANCI AL RESOURCES FOR DEV ELOPMENT AND GLOBAL 
CHALLENGES 
1. IMPROVING DOMESTIC RES OURCE MOBILISATION  
- Support to reform programmes for capacity development of custom, judiciary and 
tax administrations in developing countries : The UK provides support to developing 
countries' tax policy and administration (cus toms, semi-autonomous revenue authorities 
and ministries of finance) in EU candida te and EU Neighbourhood Policy countries, Asia, 
Latin America and ACP countries. In a ddition, support is provided to national 
parliaments, governments, audit institutions an d civil society organisations to strengthen 
public financial management.  
- Promotes the principles of good governance in tax matter : Yes  
- New Bilateral Tax Information Exch ange Agreements and Double Taxation 
Conventions of 2010 : i) Agreements concluded: Anti gua and Barbuda, Belize, Dominica, 
Georgia, Grenada, Liberia, St  Kitts and Nevis, St Lucia, St Vincent and the Grenadines, 
South Africa; ii) Agreements under negotiation: Albania, Armenia, Brazil, China, Croatia, 
Ethiopia, Malawi, Marshall Islands, Mauritius, Peru, Thailand; iii) Agreements planned: 
Barbados, Belarus, Costa Rica, Panama. 
- Support/ratification of/adherence to international conventions/i nitiatives on tax issues:  
• IMF Regional Technical A ssistance Centres: Yes 
• International Tax Dialogue: Yes 
• International Tax Compact: No 
• African Tax Administration Forum (ATAF): Yes 
• Centro Inter-Americano de Administ raciones Tributarias (CIAT): No 
• IMF Topical Trust Fund on Tax po licy and administration: No 
• United Nations Convention agai nst Corruption (Merida): Yes 
• OECD Convention on Combating Bribery of  Foreign Officials in International 
Business Transactions: Yes 
• Stolen Assets Recovery initiative (STAR): Yes 
• Extractive Industry Transparen cy Initiative (EITI): Yes 
 
2. SCALING UP ODA 
ODA individual commitments/gap to agreed targets 
- The UK is committed to meet ing the 2015 0.7% ODA/GNI target. The most recent 
Spending Review (2010) supports this target , but maintains the level to 0.56 until 2012. 
This means that the UK aid budget would have  to increase some 0.16 percentage points 
or GBP 3 billion between 2012 and 2013 for the 0.7% target to be achieved.87 ODA/GNI 
was 0.56% in 2010 compared to 0.52% in 2009.   
- The UK spent EUR 10391 million on ODA in 2010 (preliminary ), a 19.4% increase in 
real terms compared to  2009.   
                                                 
86 http://www.dfid.gov.uk/Media-Room/Speeches- and-articles/2011/BAR-MAR-oral-statement/   
87 http://cdn.hm-treasury.gov.uk/sr2010_chapter2.pdf   
 
EN 156   EN - Debt relief made up 13% of Brit ish ODA during the period 2004 – 2009.  
 
United Kingdom  - ODA as a % of GNI 
Historical data, Member State forecasts and scenario for reaching 2015 targets
0,290,270,260,27
0,240,32 0,320,310,340,360,470,51
0,360,430,520,56 0,56 0,560,560,610,650,700,70 0,70 0,70
0,000,200,400,600,801,00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015ODA as a % of GNIHistorical/MS Forecast Linear increase in ODA volume
2010 Target: 0.512015 Target: 0.70
ODA gap to 2015 target from 2010 level 
(EUR million)
5,917
Average annual increase needed:
1,183
 
Source: OECD/ DAC data for 1995 – 2010; Commission simulation based on information provided by EU Member 
States or based on agreed EU commitments for 2010 and 2015. ODA in current prices. 
 
UK - Share of debt relief in ODA volumes 
0,27 0,27 
0,24 0,24 0,23 0,31 0,29 0,27 0,34 0,33 0,32 0,37 0,35 0,41 0,51 0,56 0,01 0,01 
0,02 0,03 
0,01 0,01 0,03 
0,04 0,01 0,04 0,16 0,14 
0,00 0,02 0,00 0,01 
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010ODA without debt relief Debt Relief
 
 
Source: OECD/DAC data for 2002-2010 
 
 
EN 157   EN - "Realistic, verifiable actions for meet ing your individual ODA commitments until 
2015" taken in 2010: The UK Government has set out its commitment to increase 
Official Development Assistance (ODA)  to 0.56 per cent in 2011 and 2012 and 0.7 per 
cent of Gross National Income (GNI) from 2 013 in line with the UK's international 
commitments to help the very poorest in the world. The Spending Review 2010, published 
on 20 October 2010 sets out the figures for each year up to 2014 in clear spending plans. 
The UK's ODA budget will increase every year  between now and then. In addition the UK 
government will enshrine in law during the first session of parliament (before April 2012) its commitment to spend 0.7 per cent of GNI as ODA from 2013. 
- Have you taken or do you plan to take me asures to ensure that at least 50% of EU 
collective aid increases of ODA res ources are channelled to Africa?  The UK’s overall 
resource allocation process is currently ta king place and will be completed by mid-March.  
- The UK will reach the target of 0.15%- 0.20% ODA/GNI to LDCs by 2010 and 
onwards . 
 
3. SUPPORT FOR/ USE OF INNOVATI VE SOURCES AND MECHANISMS OF 
FINANCING DEVELOPMENT  
- The UK supports the following innovative financing mechanisms:  
• International Financing Facility for I mmunisation (IFFIm) - GBP 34.5 million in 2010 
• Advance Market Commitments (AMCs) - GBP 15.5 million in 2010 
• Private Infrastructure Development Group – USD 13.1 million in 2010  
 - The UK is open to engaging with IFMs in future  and supports the exploration of 
possible routes. The UK engaged in such discussions via a nu mber of international policy 
fora including EU discussions and the Leading Group on Innovative Financing for 
Development. 
 
4. LEVERAGING PRIVATE FLOWS FOR DEVELOPMENT 
Support to private investment in developing  countries - Foreign Direct Investment: 
2003 2004 2005 2006 2007 2008 2009
United Kingdom 8,626 14,563 11,918 5,999 18,247 16,489 40,175 -5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 MIllions of Euros (2009 prices)FDI to Developing Countries
 
 
EN 158   EN Source: OECD/ DAC  
 
- Financial tools to support private investment: 
• Investment guarantees: No 
• Improvement of the overall banking system: Yes 
• Microfinance/ access to financial services: Yes 
• Risk management initiatives: No 
• Blending: No 
• Private public partnerships: Yes 
• Business and investment climate: Yes 
• Investment facilities: Yes 
• Export credits: No 
- The UK promotes the adoption  of internationally agreed principles and standards on 
Corporate Social and Environmental Responsibility by European companies through 
adherence to the OECD Guidelines on Multinational Enterprises and the Kimberley process.  
- New initiatives in relation to including social and environmental clauses in ODA-
financed public procurements : None 
- The UK has implemented the "General Prin ciples for International Remittances 
Services" agreed by the Committee on P ayments and Settlements Systems (CPSS) .   
 
5. AID FOR TRADE 
UK, AfT Commitments (in EUR million)  
  2006 2007 2008 2009 
Trade-Related Assistance  
 Trade Policy and Regulations 
(category 1) 64.311 21.449 62.741 152.932 
 Building Productive Capacity  
(Focus on Trade Development, 
category 2) 41.491 10.805 29.647 625.265 
 Other Trade Development  
(category 6)  0 0 0 6.506 
 Total Trade-Related Assistance 105.803 32.254 92.388 784.702
      
Wider Aid for Trade Agenda 2006 2007 2008 2009
 Trade Policy and Regulations  
(category 1) 64.311 21.449 62.741 152.932 
 Economic Infrastructure  
(category 3) 85.951 90.252 226.262 347.122 
 Building Productive Capacity 
(category 4) 330.075 268.643 950.580 828.817 
 Trade related adjustment  
(category 5) 0 0 0 0 
 Other Trade Related Needs  
(category 6) 0 0 0 6 506 
 Total Aid for Trade 480.337 380.344 1,239.583 1,335.377
 
Source: OECD CRS Database (latest update) 
6. REDUCING THE DEBT BURDEN OF DEVELOPING COUNTRIES 
 
EN 159   EN - The UK has delivered on its commitments to the HIPC and MDRI initiatives , 
including commitments towards IDA and the African Development Bank.  
- The UK sees no need for reform of the international architecture for the 
restructuring of sovereign debts .  
- The UK has taken a specific measure to prevent aggressive litigation against HIPCs  
through the Debt Relief (developing countries) Act (2010) that prevents litigation against 
HIPCs in UK courts. 
II. IMPROVED EFFECTIVENESS OF SU PPORT TO DEVELOPING COUNTRIES 
7. MORE EFFECTIVE EU AID  
- On Ownership. No additional actions were taken in 2010. Support for country ownership 
is already integrated into DF ID’s policies and procedures.   
- On Conditionality. The UK has carried out the following actions on conditionalities in 
2010: harmonisation with other donors a nd making conditionalities public.  
- On Transparency and Predictability . The UK publicly discloses information on aid 
volume on the internet and through databases at  country levels. In addition, the UK will 
start to publish information th rough the International Aid Tr ansparency Initiative online 
registry by end January 2011.  
- On Alignment. The UK has integrated the princi ples of the Code of Conduct on 
Complementarity and Division of Labour in strategies, staff guidance and programming 
processes/guidelines.  
- On Harmonisation . The UK has arrangements in place for delegated cooperation with 
members of the Nordic+ group and with the European Commission. Cases of delegated cooperation are tracked info rmally. Some examples:  
Recipient country Partner for delegated cooperation Modality/explanation 
Sudan Netherlands, Norway, Canada and others Basic Services Fund 
Sierra Leone Sweden Basic Education 
Mozambique Netherlands Water and Sanitation 
 
On Mutual Accountability . The UK works with joint fram eworks for monitoring joint 
commitments together with other development pa rtners and partner countries. In 2010 mutual 
accountability frameworks were established and reviewed in a number of countries including 
Bangladesh (joint cooperation strategy), Ghana (through aid policy and joint donor 
Performance Assessment Framework), Nepa l (through the joint transparency and 
accountability initiative with the UN and a number of b ilateral donors), Uganda (supporting 
development of an aid policy and joint MOU) , and Zambia (development of a new Joint 
Assistance Strategy).  
- On Managing for Development Results . The UK provides capacity support for 
Managing for Development Results.  
8. SUPPORTING BETTER GL OBAL GOVERNANCE 
- The UK does not share the view th at EU27 should speak with one voice in the IMF, 
World Bank and the main multilateral deve lopment banks' governing bodies. The UK 
believes there are significant advantages to our current informal c oordination on strategic 
policy issues, and sees no need for changes: the EU subcommittee on IMF matters (SCIMF) and the EU coordinati on in relation to the Executive Board meetings of the IMF 
(EURIMF) are effective ways of coordinati ng EU positions on IMF issues and work well. 
The best way to strengthen this coordinati on is to build on existing arrangements, by 
strengthening the accountability of EU Executive Directors to their capitals.  
 
EN 160   EN - The UK does not support stronger Brussels based coordination on a regular basis on 
issues related to the World Bank and MDBs.  
-