Abstract
Illicit financial flows as captured in target 16.4 of the Sustainable Development Goals have been identified as a major problem facing developing economies predominantly in sub-Saharan Africa leading to poverty and a widening income inequality gap amongst others. The result is a huge reliance on aid from more developed economies. Although a matter of international concern, its implications are often viewed from a socio-economic lens. This research draws attention to the international law dimension. Ultimately, the research seeks a comprehensive accountability framework under international law as a way of curbing illicit financial flows.