least developed countries, in accordance with World Trade Organization agreements". Target 10.a has one indicator. Indicator 10.a.1 is the "Proportion of tariff lines applied to imports from least developed countries and developing countries with zero-tariff". Target 10.b: Encourage development assistance and investment in least developed countries The full title of Target 10.b is to: "Encourage official development assistance and financial flows, including foreign direct investment, to States where the need is greatest, in particular least developed countries, African countries, small island developing States and landlocked developing countries, in accordance with their national plans and programs". Target 10.b has one indicator. Indicator 10.b.1 is the "Total resource flows for development, by recipient and donor countries and type of flow". Target 10.c: Reduce transaction costs for migrant remittances The full title of Target 10.c is to: "By 2030, reduce to less than 3 per cent the transaction costs of migrant remittances and eliminate remittance corridors with costs higher than 5 per cent". Target 10.c has one indicator. Indicator 10.c.1 is the "Remittance costs as a proportion of the amount remitted". Target 10.c is to reduce the transaction costs for migrant remittances to below 3 percent. The target of 3 percent was established as the cost that international migrant workers would pay to send money home (known as remittances). However, post offices and money transfer companies currently charge 6 percent of the amount remitted. Worse, commercial banks charge 11 percent. Prepaid cards and mobile money companies charge 2 to 4 percent, but those services were not widely available as of 2017 in typical "remittance corridors". Monitoring An annual report is prepared by the Secretary-General of the United Nations evaluating the progress towards the Sustainable Development Goals. Links with other SDGs SDG 10 is linked to many of the other SDGs, such as peaceful and inclusive societies (SDG 16), gender equality (SDG 5), poverty (SDG 1), zero hunger (SDG 2), good health and wellbeing (SDG 3), clean water and sanitation (SDG 6), sustainable cities and communities (SDG 11). Challenges Impacts of Covid-19 pandemic The COVID-19 pandemic in 2020 is making inequality worse. It is hitting the most vulnerable people hardest. Looking ahead, the Organization for Economic Cooperation and Development projects a decline in global GDP of up to 7.6 per cent in 2020 if there is a second wave of COVID-19 infections, which could put pressure on Development Assistance Committee members’ ODA budgets. In