There were war crimes and crimes against humanity that were committed by the Sri Lankan military and the rebel Liberation Tigers of Tamil Eelam (Tamil Tigers - LTTE) during the Sri Lankan Civil War, particularly during the final months of the Eelam War IV phase in 2009. The war crimes include attacks on civilians and civilian buildings by both sides; executions of combatants and prisoners by both sides; enforced disappearances by the Sri Lankan military and paramilitary groups backed by them; sexual violence by the Sri Lankan military; the systematic denial of food, medicine, and clean water by the government to civilians trapped in the war zone; child recruitment, hostage taking, use of military equipment in the proximity of civilians and use of forced labor by the Tamil Tigers. A panel of experts appointed by United Nations Secretary-General (UNSG) Ban Ki-moon to advise him on the issue of accountability with regard to any alleged violations of international human rights and humanitarian law during the final stages of the civil war found "credible allegations" which, if proven, indicated that war crimes and crimes against humanity were committed by the Sri Lankan military and the Tamil Tigers. It also found that as many as 40,000 Tamil civilians may have been killed in the final months of the civil war, a large majority as a result of indiscriminate army bombardment. The panel has called on the UNSG to conduct an independent international inquiry into the alleged violations of international law. The Sri Lankan government has denied that its forces committed any war crimes and has strongly opposed any international investigation. In March 2014 the United Nations Human Rights Council authorised an international investigation into the alleged war crimes. War crimes are prohibited by the Geneva Conventions, of which Sri Lanka is a signatory. In 2002 the International Criminal Court (ICC) was created by the Rome Statute to prosecute individuals for serious crimes, such as war crimes. Sri Lanka is not a signatory of the Rome Statute. Therefore, it is only possible for the ICC to investigate and prosecute war crimes in Sri Lanka if the UN Security Council was to refer Sri Lanka to the ICC, which is unlikely. However, individual countries may investigate and prosecute alleged culprits over whom they have jurisdiction, such as those with dual-nationality. In addition, a number of countries apply universal jurisdiction in respect of certain crimes, such