Maya Forstater

Core definition seems to be illegally earned/transferred/utilised + cross border - so includes so tax related illicit flows = evasion

That's the narrowest definition I think, yes - so you'd agree none would exclude multinationals?

How can it be that "The definition of an illicit financial flow has always included tax avoidance" if no consensus. & many don't?

e.g. working defns by @ATAFtax @OECD @WorldBank @GFI_Tweets. Cameron HLP talks about avoidance & IFFs, but did not define as same thing.

May have misunderstood. Maya defn deemed to = evasion. Alex but MNCs not excluded. Is MNC linkage to IFF only poss if guilty of evasion?

Or I think, conceptually, a little wider - e.g. Evasion that isn’t caught is still an IFF

Avoidance in because: Definitional (illegal =\= illicit) Technical (robustness of estimates) Political (avoidance at core of SDG agreement)

If avoidance was at the core of the SDG definition of IFFs & agreed by all you have thought some one would have written that down.