SDG #10 is to “Reduce inequality within and among countries.”
Within SDG #10 are 10 targets, of which we here focus on Target 10.b:
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 programmes
Target 10.b has one indicator:
Indicator 10.b.1: Total resource flows for development, by recipient and donor countries and type of flow (e.g. official development assistance, foreign direct investment and other flows)
The biggest recipients of development aid are China, India, Egypt, Brazil, and Mexico, each receiving an annual $10-30 billion. The biggest donor government is the US, which is the leader by total sum, rather than as a proportion of their GDP.
