Shubert, Esther2015-01-292015-01-2920142014-06http://hdl.handle.net/10625/53623This report focuses specifically on rules and regulations that allow for illicit trade-related flows, especially on the practice of corporate tax avoidance. It makes five policy recommendations, proposings one additional initiative: to reform financial secrecy regulations. These regulations are one of the greatest facilitators of illicit financial flows. Reforming the rules and regulations that facilitate illicit financial flows would have a major impact on human development. Academics Stand Against Poverty (ASAP) believes that reforming certain international institutions should play a central role in the United Nations’ new development framework, which succeeds the Millennium Development Goals (MDG) programmes.application/pdfenFINANCIAL INSTITUTIONSCORRUPTIONTAXESTAX HAVENSTAX REFORMPOVERTY MITIGATIONACCOUNTABILITYHUMAN DEVELOPMENTINTERNATIONAL FINANCEINTERNATIONAL TRADE LAWGLOBALDEVELOPMENT FINANCECORPORATE SOCIAL RESPONSIBILITYIMPUNITYSynthesis Report