A/HRC/31/61 of assistance should also go toward training and equipment for customs departments, to better detect intentional misinvoicing of trade transactions. Increased support should also go to financial intelligence units to better track illicit outflows and to financial crime units to prosecute them. 87. States of origin should: (a) Ensure that they have clear and concise laws and regulations that make it illegal to intentionally incorrectly or inaccurately state the price, quantity, quality or other aspect of trade in goods and services in order to move capital or profits to another jurisdiction or to manipulate, evade or avoid any form of taxation, including customs and excise duties; (b) Establish transfer pricing units within their revenue authorities; (c) Require their customs officials to use available databases of information about comparable pricing of world trade in goods to analyse imports and exports and identify transactions that require additional scrutiny; (d) Review their current and prospective double taxation agreements, particularly those in place with jurisdictions that are significant destinations of illicit financial flows, to ensure that they do not provide opportunities for abuse. 88. In the long term, the system for taxing a transnational corporation’s subsidiaries as separate entities should be replaced by a system of taxing transnational corporations as single and unified firms. Member States should initiate negotiations to draft a United Nations convention to combat abusive tax practices, which should evolve into a convention that would adopt a consolidation and apportionment system for taxing global corporate profits. Recommendations to international organizations and international financial institutions 89. The Committee of Experts on International Cooperation in Tax Matters should be further strengthened and made more inclusive, with increased representation from lower-income countries, so that it can act as global forum for norm setting on tax matters. It should be provided with adequate, non-discretionary funding and resources. 90. The IMF and World Bank should publish estimates of the volume and composition of illicit financial flows on an annual basis to monitor progress in implementing target 16.4 of the Sustainable Development Goals on illicit financial flows. 91. Progress in reducing illicit financial flows should be tracked within the Sustainable Development Goals framework by a second indicator monitoring policy efforts to curb illicit financial flows by countries of origin and destination. The Financial Secrecy Index could provide an inspiration. 57 92. The Bank of International Settlements should publish its data on international banking assets by country of origin and county of destination. 93. Multilateral organizations should develop model provisions to protect whistleblowers that disclose abusive tax practices to address gaps in their protection. Civil society participation should be included in this process. 57 See www.financialsecrecyindex.com/. 21