• Human rights monitoring bodies should overcome their legalistic tendencies and collaborate more closely with other specialists, such as economists, tax specialists, political scientists, journalists and sociologists. Under each chapter, this report has included a set of recommendations dealing specifically with some analytical challenges related to resource mobilisation for which special procedures need to develop more sophisticated analytical tools. Special procedures and treaty bodies should: • Provide additional clarity about obligations that are the foundations of the duty to mobilise resources. To this end, they can be guided by the work of scholars, advocates and practitioners that have discussed these obligations and concepts extensively, in most cases, providing a much clearer and more comprehensive understanding of the legal obligations they entail. • Deepen the analysis of the principles that should guide resource mobilisation efforts. • Be prepared to address new and emerging challenges related to resource mobilisation. • Regularly request information from states on how they have adopted specific policy decisions: whether or not they have weighed costs and benefits of all policy choices and if policy trade-offs were explicitly addressed. • Provide more concrete, practical and detailed guidance to states about all aspects of the obligation to mobilise resources, including drawing attention to the prerequisite of the rule of law. • Consolidate, strengthen and further develop legal standards and methodologies to assess whether or not states have utilised all alternatives at their disposal for resource mobilisation. • Consistently apply legal standards related to the mobilisation of resources already developed in General Comments (ie, treaty bodies) and thematic reports (ie, special procedures), in the examination of country-specific situations (in treaty bodies’ Concluding Observations and special procedures’ country missions). • Consistently address issues of resource diversion and foregone tax revenue when assessing compliance by states of their obligation to mobilise resources. • Define the role and responsibilities of multinational corporations and other business enterprises in resource mobilisation for the realisation of human rights. • Develop a legal framework with which to assess tax lawyers, accounting and consulting firms’ responsibility for creating the mechanisms that companies and wealthy individuals use to avoid paying taxes. 14 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017