Fundamental Agreement Between the Holy See and the State of Israel Fundamental Agreement Between the Holy See and the State of Israel The Fundamental Agreement between the Holy See and the State of Israel or "Fundamental Accord" is a treaty or concordat between the Holy See and the State of Israel, signed on 30 December 1993. The Agreement deals with the property rights and tax exemptions of the Roman Catholic Church within Israeli territory. It did not resolve all issues, and the parties continue to meet in an attempt to resolve the issues outstanding. As a result of the Agreement, diplomatic relations between the Holy See and Israel were established in
Foreign relations of the Holy See Church communities which are not accredited to the governments of the respective states and work only in an unofficial, non-diplomatic capacity. The regions and states where such non-diplomatic delegates operate are: Brunei, Comoros, Laos, Somalia, Vietnam, Jerusalem and the Palestinian territories (Palestine), Pacific Ocean (Tuvalu, dependent territories), Arabian Peninsula (Oman, foreigners in Saudi Arabia), Antilles (dependent territories), apostolic delegate to Kosovo (Republic of Kosovo) and the apostolic prefecture of Western Sahara (Sahrawi Arab Democratic Republic). The Holy See has no relations of any kind with the following states: The Holy See maintains 183 permanent diplomatic missions abroad, of which 73