Inlay

This webinar is part of the Tax Justice Network’s webinar series: Four definitions to change the world: Struggles over meaning in the UN tax convention negotiations. #untaxconvention Illicit financial flows are widely recognised as a major barrier to development. Reflecting this, their reduction was included in 2015 as part of the Sustainable Development Goals under target 16.4. Yet this broad consensus masks a long-standing dispute over what the term actually means, especially which regard to tax related flows. Some countries and international organisations advocate narrow definitions, limiting illicit financial flows to strictly illegal activities, meaning that the term only covers tax evasion. By contrast, African countries, particularly through the High-Level Panel on Illicit Financial Flows from Africa (the Mbeki Panel), have advanced a broader approach, which includes not only illegal flows but also flows from aggressive tax avoidance. This broader understanding was reflected in several reports and recommendations by the United Nations, including in the conceptual definition elaborated in 2020 by the UNCTAD-UNODC Task Force on the statistical measurement of illicit financial flows. The UN tax convention is a unique opportunity to build upon these efforts, translating these recommendations into a clear and actionable legal commitment. This panel will trace the evolution of the concept, revisit the key disputes over its meaning, and examine how these debates are re-emerging in current negotiations on the framework convention, first in discussions on a protocol and its scope, and more recently in formulating the relevant commitment in the framework convention itself. Speakers 🔵Mr. Alex Cobham, Chief Executive Officer of the Tax Justice Network 🔵Dr. Gamal Ibrahim, Chief, United Nations Economic Commission for Africa 🔵Ms. Chenai Mukumba, Executive Director, Tax Justice Network Africa Moderator 🔵Liz Nelson, Director of Advocacy, Tax Justice Network For more information on this series: https://taxjustice.net/events/webinar-series-four-definitions-to-change-the-world-struggles-over-meaning-in-the-un-tax-convention-negotiations/ To find out more about the UN tax convention: https://taxjustice.net/topics/un-tax-convention/