A/HRC/25/52 (d) States should establish an intergovernmental forum on tax under the auspices of the United Nations to serve as the main decision-making body on international tax policies. This would ensure that developing countries participate on an equal basis in the reform of existing international tax rules; (e) States should consider establishing an intergovernmental forum on illicit financial flows under the auspices of the United Nations to further explore policy responses to the phenomenon and to coordinate the efforts of the various organizations involved in addressing different forms of illicit financial flows; (f) States should consider elaborating a comprehensive international treaty on issues related to illicit financial flows, such as tax evasion, profit shifting by multinational companies and limiting the ability of secrecy jurisdictions to facilitate illicit financial flows; (g) States should address the obscurity of information on the beneficial ownership of companies, trusts and other legal entities through which the proceeds of corruption and other illicit funds are often channelled; (h) States should enact legislation to address abuses by multinational corporations and other business enterprises, such as tax evasion and avoidance, which deprive Governments of domestic resources for the implementation of their development agendas. Such legislation should, inter alia, require multinational corporations to publicly report, on a country-by-country basis, the name of each country where they operate and the names of all subsidiaries in each country of operation; the financial performance of the corporation or group (including sales, purchases, labour costs and profits, and distinguishing between sales within the group and to other companies); the value of all their assets in that country and the cost to maintain those assets; and full details of tax liabilities (including amounts paid and owed); (i) States should undertake further analysis of the negative impact of illicit financial flows in the context of the post-2015 development agenda; (j) States should reconsider special tax holidays, incentives and rates that ultimately reduce the level of resources available to Governments for fulfilling their human rights obligations; (k) States should conduct country-specific analyses of the reasons underlying illicit financial flows in order to inform appropriate policy responses; (l) States should include information on the amounts lost through illicit financial flows, the factors driving such flows and a comprehensive analysis of the impact of the flows in their reports to the United Nations treaty bodies and under the universal periodic review. 15