It also uses the term “recipient” for the country, programme or activity the funds are being channelled to. Such terms may be less relevant for developing countries that provide support, given the different nature, modalities and responsibilities applicable to South-South co-operation. Countries are not viewed as donors and recipients, but providers and partners.22 Not all countries agree with the “boundaries” of ODA and OOF as defined by the OECD or view them as applicable (OECD, 2015b, Walz and Ramachandran, 2011).