Although states are thought to bear the primary responsibility for mobilising resources for human rights realisation,284 human rights monitoring bodies have acknowledged the powerful role other actors play in economic policy, hence their impact on resource mobilisation. The Independent Expert on equitable international order has noted that the Guiding Principles on business and human rights do not contain any provision concerning businesses’ obligation to pay their fair share of taxes. Neither is there mention of tax evasion, tax fraud or tax havens.285 Thus, despite all recent developments by human rights monitoring bodies, questions remain. What is the applicable law in relation to the obligation to mobilise resources for private actors, and how they can be held accountable? Under their due diligence obligation, are business entities obliged to consider financial returns or resources they make available to governments and local communities based on their activities? Are these returns human rights-consistent? These are challenging, fascinating legal questions that special procedures and human rights lawyers might be well suited to address. It could include looking from a human rights (resource mobilisation) perspective at what companies’ obligations are when it comes to paying tax and structuring their tax obligations. Human rights monitoring bodies – in particular the Working Group on business and human rights – have several tools not yet fully exploited that they could use to strengthen corporate accountability vis-à-vis resource mobilisation. For example, they might choose to call on states to develop legal and regulatory frameworks that safeguard against the human rights risks to which businesses’ tax-related behaviour gives rise. Another challenge for monitoring bodies is to develop a legal framework with which to assess tax lawyers, accounting and consulting firms’ responsibility for creating mechanisms companies and wealthy individuals use to avoid paying taxes. Special procedures and treaty bodies should: • consistently address issues of resource diversion and foregone tax revenue when assessing compliance by states of their obligation to mobilise resources; 284 See, eg, ‘Report of the Independent Expert on international solidarity, Virginia Dandan’ (2015) UN Doc A/70/316; ‘Report of the Independent Expert on international solidarity, Virginia Dandan’ (2014) UN Doc A/HRC/26/34 (Proposed draft declaration); OHCHR, ‘Independent Expert comments on the draft outcome document of the 3rd International Conference on Financing for Development in Addis Ababa to all member States, Juan Pablo Bohoslavsky’ (Human rights must be at the core of development financing) (2015); ‘Report of the Independent Expert on foreign debt, Juan Pablo Bohoslavsky’ (Mission to Greece) (2016) A/HRC/31/60/Add.2; ‘Report of the Special Rapporteur on housing, Leilani Farha’ (Responsibilities of local and other subnational governments in relation to the right to adequate housing) (2015) UN Doc A/HRC/28/62, para 5; ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28; ‘Report of the Special Rapporteur on indigenous people, S James Anaya’ (2010) UN Doc A/HRC/15/37; Working Group on business and human rights, April 2015, Business and Human Rights Guiding Principle 9. In ratifying a human rights treaty, the state takes on the legal obligation to implement the rights set out in it, thus it is a given that treaty bodies focus primarily on state duties. The Special Rapporteur on housing has recalled that, although the main responsibility for mobilising resources lies with states, it will be crucial to include local national governments as duty bearers in discussions about resource mobilisation. See ���Report of the Special Rapporteur on housing, Leilani Farha’ (Responsibilities of local and other subnational governments in relation to the right to adequate housing) (2015) UN Doc A/ HRC/28/62. 285 ‘Report of the Independent Expert on international order, Alfred de Zayas’ (2016), UN Doc A/71/286, para 27. 72 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017