Illicit Financial Flows (IFFs) involve illegal or illicit financial transfers across borders, such as money laundering, tax abuse, and terrorist financing. Such flows lead to revenue losses, weaken democratic institutions, decrease private investments, and escalate inequalities. The scale of these flows siphons off substantial annual tax revenues that are urgently needed to increase fiscal space and meet the 2030 Agenda. The Study on tax-motivated illicit financial flows acknowledges that a sizable portion of IFFs is driven by tax-related motives, often involving sophisticated schemes that exploit legal loopholes in the international tax system. Given the lack of a universally accepted definition for IFFs, the study proposes a developmenta...