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
Holy See are 15 internationally recognized states with which the Holy See does not have relations. The Holy See is the only European subject of international law that has diplomatic relations with the government of the Republic of China (usually known as Taiwan) as representing China, rather than the government of the People's Republic of China (see Holy See–Taiwan relations). The British Foreign and Commonwealth Office speaks of Vatican City as the "capital" of the Holy See, although it compares the legal personality of the Holy See to that of the Crown in Christian monarchies and declares that the Holy See and