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We have spent considerable time analysing funding flows to ISIL (the self-styled Islamic
State of Iraq and the Levant). Based on the information available, we believe that
a substantial share of ISIL’s revenue is derived from the sale of oil and commodities,
taxation and extortion. Revenue generated from the smuggling of tobacco is likely
to account for some of this, although the amount is believed to be relatively small
as a share of ISIL’s total revenue. We are working with our partners in the international
community to deny ISIL access to funds and led negotiations for the adoption of UNSCR
2170 (15 August 2014), which calls on all states to ensure that no funds, financial
assets or economic resources are made available, directly or indirectly, to ISIL or
to terrorists more generally.
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