“Research and policy analysis on illicit financial flows are unanimous in including multinational tax abuses in the definition" ?? Really?https://twitter.com/alexcobham/status/878294796665856000 …
e.g. see Interagency Task Force on Financing for Development http://www.un.org/esa/ffd/wp-content/uploads/2017/02/Illicit-financial-flows-conceptual-paper_FfDO-working-paper.pdf …pic.twitter.com/Y7L3k1JNXo
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Lack of agreement extends to *which* multinational tax abuses are included, not whether any are. Do you know a definition excluding all?
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Core definition seems to be illegally earned/transferred/utilised + cross border - so includes so tax related illicit flows = evasion
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