Launched in January 2022, the Tax Treatment of Official Development Assistance Hub is the first public resource of its kind to improve the transparency around the taxation of development aid. It presents approaches taken by participating donor countries to claiming tax exemptions on goods and services funded by official development assistance (ODA) and provides links to additional resources. Why is transparency of the tax treatment of ODA important? Official development assistance (ODA) is a financial resource provided by the members of the OECD Development Assistance Committee (DAC) that seeks to promote the economic development and welfare of developing countries. DAC members often request exemptions from indirect taxes (e.g. customs duties, Value Added Taxes) or income taxes (e.g. Personal Income Tax and Corporate Income Tax) for the ODA-financed goods and services they provide to their partner countries. It has, however, not always been clear which ODA-financed goods and services are exempt from taxation, or in some cases the precise legal basis by which such exemptions are granted. Greater transparency is a priority for all actors involved.