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Israel transfers the tax and customs revenue collected in December 2012 to the Palestinian Authority to help ease the territory's economic crisis.
The decision, announced in late January, reverses an earlier announcement that Israel would withhold four months of revenues and use it to offset part of the Palestinian debt to Israeli companies. The move was meant to punish the Palestinians after their successful bid to upgrade their UN status to that of a non-member observer state.
Israel said that the release of up to $100 million was "a one-time event" and was "not an indication of what Israel might do next month".