The key condition is no longer a performance requirement, which was illegal through a WTO ruling that interprets a fiscal incentive designed that way as an export subsidy. Rather, conditionality is linked to the industry and other operating characteristics of the company. Emphasis is now placed on fostering international value-chains, clusters of related companies and linkages
between domestic and foreign companies. In particular, the tax exemption to a direct
exporter is extended proportionally to its domestic suppliers of key inputs. Nationality is
not a condition to participate in the regime.