Honorable delegates, the chair welcomes you all to the United Nations Office on Drug and Crime (UNODC)

We have had the pleasure to be informed of your participation in the fifth CCA Model United Nations, making part of UNODC, a commission in which we have the responsibility to find viable solutions to the specific drug and crime related conflicts as are Tax Havens and Organized Transnational Crime in Latin America, specially chosen by our own consideration.

Me, Susana Cruz, president of the committee and Marialejandra Ochoa, vice-president of the committee are willing to support you during this experience, trusting our experience as delegates in previous United Nations models around Colombia. We will be pleased to welcome rookies and advanced delegates as equals, and let you know it doesn’t depend on your experience but in your own will and preparation to be the best delegates and to achieve your greatest potential. Starting by interpreting and solving conflicts, I trust you to apply this vision to your everyday, thanks to the CCAMUN experience you are about to live.


Susana Cruz
President of the Committee

Marialejandra Ochoa.
Vice-President of the Committee


UNODC is a world leader in the fight against illicit drugs and international crime. Established in 1997 through a merger between the United Nations Drug Control Program and the Center for International Crime Prevention, UNODC operates in all regions of the world through a comprehensive network of field offices. UNODC relies on voluntary contributions, mainly from governments, for 90 per cent of its budget.

UNODC has a mandate to assist Member States in their fight against illicit drugs, crime and terrorism. In the Millennium Declaration, Member States also decided to step up efforts to combat transnational crime in all its dimensions, to redouble efforts to fulfill the commitment to combat the world drug problem and to take action against international terrorism.

The three pillars of the UNODC work program are:

  • Field technical cooperation projects to enhance the capacity of Member States to counter illicit drugs, crime and terrorism.
  • Research and analytical work to increase knowledge and understanding of drug and crime issues and broaden the evidence base for policy and operational decisions.
  • Regulatory work to assist States in the ratification and implementation of relevant international treaties, development of national legislation on drugs, crime and terrorism, and provision of secretariat and substantive services to governing bodies and governing bodies

In pursuit of its objectives, UNODC makes every effort to integrate and mainstream the gender perspective, in particular in its projects for the provision of alternative livelihoods, as well as trafficking in human beings.


  • We expect all delegates to avoid having a warning, and to follow the codes of conduct of CCAMUN.
  • To find a solution to these concerning issues, we depend on the willingness and commitment of the delegations. Therefore we hope they count with all the necessary information about their nations and issues.
  • We hope you will remember that our primary purpose is to find solutions as a team, and that the best delegate is not the most dramatic, or the most temperamental,  it is the one willing to give their greatest effort to make the United Nations ideals to find a viable way out of the issues concerning UNODC.
  • We hope that delegates carry out their research having a strong position in according to the reality of their assigned country and use the researched information in favor of the thesis they develop.
  • All delegates must comply with the appropriate use of parliamentarian language.


 Tax Havens

 Tax havens cause damage at a global level, making it a concerning issue. They are territories where people and companies deposit their money to avoid taxes in their own countries. There are now three times more tax havens than in the 1970s. According to conservative estimates, US$ 7.6 trillion is hidden by wealthy individuals offshore. According to the United Nations (ECLAC) Latin American countries lose more than 50 per cent of their income from taxes. It is a break on the development of the countries of the global south. Tax income that could be generated on just 3.5 per cent of the Latin American capital hidden in tax havens would be enough to lift 32 million people out of poverty.

The Tax Haven Countermeasure Law was created in order to prevent important organizations from hiding their economic resources through tax havens by reducing a 20% of tax rate, but this privilege is only provided to subsidiaries.

The Economic Logic Concept consists in denying any business from getting a special treatment from tax havens to cancel the unfair taxes when companies don’t deserve it if they are not able to be established reasonably.

  • Is your nation a tax haven? If not, is it in favor of them?
  • How does the existence of tax havens affect your country?
  • Why are tax havens provoking an increase in drug trafficking and Organized Crime?
  • What course of action can the United Nations take to diminish the negative effects of tax havens’ existence?

Investigation Links:(please use these links or any other of your preference for research considering the reliability of the source and use your own knowledge to determine whether the information matches your position or not)


Organized Transnational Crime in Latin America

Organized crime is the planned violation of the law for the purpose of acquiring economic benefits or power, whose offenses are independently or as a whole of particular gravity and are carried out by more than two participants who cooperate within the framework of a labor division, violence or other means of intimidation, or influence on politics, the media, public administration, the system of Justice and in the legitimate economy. Organized Crime can destabilize whole countries and regions, thus undermining development assistance in those regions. Organized criminal groups can also work together with local criminals, aggravating phenomena such as corruption, extortion, illicit association and violence, as well as a variety of more complex crimes at the local level.

Organized Transnational Crime however, is an illegal business that transcends cultural, social, linguistic and geographical boundaries and knows no boundaries or rules.

Transnational organized crime is big business. In 2009 it was estimated that it generated 870 billion per year, equivalent to 1.5% of world GDP [1]. It is more than six times the amount of official development assistance for that year, equivalent to almost 7% of world merchandise exports.

Types of organized crime that involve Latin America have a large variety, for example, drug and human trafficking. Drug trafficking  as a form of transnational crime boards the topic of the ever-increasing share of the cocaine entering the United States from the southwestern land border. Initially, direct shipments to Mexico were favoured, with stopovers in Central America largely limited to refueling. Organized Transnational crime also includes human trafficking, events of which can come unexpected for people migrating from their countries, who can suddenly be abducted after crossing an international border, this topic is concerning due to the increasing number of Latin American victims. Occasionally, migrants place their lives in the hands of strangers who flout the law, and many pay dearly for this decision. Women are particularly vulnerable: female irregular migrants comprise around 20 per cent of the migrant pool.

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  • How is your country related to Transnational Crime in Latin America?
  • What type of Transnational Crime concerns your delegation the most?
  • What solution does your delegation support for eradicating or diminishing Organized Transnational Crime?

Investigation Links: (please use these links or any other of your preference for research considering the reliability of the source and use your own knowledge to determine whether the information matches your position or not)