A/HRC/28/60 VI. Conclusion 75. While crime, corruption, and tax evasion and abuse can contribute to illicit financial flows, all negatively affecting human rights in a number of ways, it has been estimated that the majority of all illicit financial flows are related to cross-border taxrelated transactions. In developing countries, trade and transfer mispricing is the main vehicle for tax evasion or abuse and the financial crisis has focused attention in high-income countries on tax evasion and avoidance schemes of transnational corporations. Tax havens, secrecy jurisdictions and offshore financial centres greatly facilitate illicit flows. While more empirical research is needed, such quantitative aspects will be kept in mind when the final study, with a more holistic set of recommendations, is prepared and submitted to the Human Rights Council in March 2016. 76. Reiterating recommendations made by the former Independent Expert and by the Special Rapporteur on extreme poverty and human rights (A/HRC/25/52, para. 50; A/HRC/26/28, paras. 79–82) the Independent Expert would like to make the following recommendations as a timely contribution to current discussions on the post-2015 development goals of the United Nations. He would also like to draw his recommendations to the attention of the third International Conference on Financing for Development, to be held in Addis Ababa from 13 to 16 July 2015. 77. The Independent Expert recommends that States: (a) Include a goal to reduce illicit financial flows in the final set of sustainable development goals, anchoring that goal in the context of good governance, the rule of law, justice and the duty of States to respect, protect and fulfil human rights; (b) Include in the final post-2015 development agenda explicit language specifying that States and other actors, when implementing the sustainable development goals, must ensure that human rights are respected and advanced in all measures and activities undertaken, in full compliance with international standards; (c) Complement an overarching goal of reducing illicit financial flows with measurable targets and indicators to ensure accountability for implementation; (d) Support empirical research on illicit financial flows, improve existing data and estimations, and agree on common methodology for the purpose of tracking progress in curbing illicit financial flows by 2030; (e) Ensure that such indicators will include specified percentage targets to reduce trade- and tax-based illicit financial flows by 2030; (f) Include in the measurement of progress three transparency targets aimed at reducing to zero: (i) The number of legal persons and arrangements for which beneficial ownership information is not publicly available; (ii) The number of cross-border trade and investment relationships between jurisdictions where there is no automatic exchange of tax information; (iii) The number of transnational business corporations that do not report publicly on a country-by-country basis. Those zero targets should be complemented by additional indicators tracking asset recovery efforts, curbing corruption and crime-based illicit financial flows; ensuring implementation of due diligence procedures by financial businesses and 23