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Cross-border capital movements that serve to conceal illegal activities or evade taxation have been recently placed at the centre of the international agenda. Trade misinvoicing, profit shifting by multinational corporations, and offshore bank deposits to conceal the proceeds of crime or simply to avoid taxes, all deprive national treasuries of much needed resources. Resources which could otherwise be invested in development. Vulnerable populations in developing countries are the most affected by the harmful consequences of illicit financial flows.

United Nations Interregional Crime and Justice Research Institute (UNICRI), Association of Defence Counsel Practising before the ICTY(ADC-ICTY), OSCE Office for Democratic Institutions and Human Rights (OSCE ODIR), Manual on International Criminal Defence: ADC-ICTY Developed Practices within the framework of the War Crimes Justice Project, UNICRI, Turin, 2011.

Report on Children and Counter-Terrorism

Terrorism is not a new phenomenon. However, it has acquired new dimensions in the twenty-first century. Terrorist groups have become more structured, and are now often transnational; the majority of the latest terrorist attacks are religiously motivated; and terrorist acts have become increasingly brutal, particularly in terms of civilian casualties.

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