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A/HRC/52/45: Non-binding set of practical guidelines for efficient asset recovery - Report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights

Content Category
Thematic reports
English
Published Date
In the present report, the Independent Expert states that the accumulation of stolen assets and illicit transfer of funds to foreign jurisdictions and countries undermines State obligations to mobilize maximum available resources for the progressive realization of human rights. She presents a set of 13 draft non-binding and practical guidelines on human rights and the repatriation of State assets that are consistent with existing international human rights law in this context.

A/HRC/52/34: International financial obligations, digital systems and human rights - Report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights

Content Category
Thematic reports
English
Published Date
In her report, the Independent Expert reflects on issues such as the lack of transparency of cross-border financial transactions, the difficulty of prosecuting cases involving illicit financial flows in the digital world and taxing digital platforms or companies, as well as the lack of access to technological resources in developing countries and increasing socioeconomic inequalities. The report also focuses on new digital lending practices, digital financial services, cryptocurrencies, blockchains, non-fungible tokens and encryption systems, among others.