5.2 Extraterritorial obligations Some human rights bodies have focused attention on the extraterritorial impact of the obligation to mobilise resources, in particular of taxation policies. ‘Extraterritorial obligations’308 refer to states’ obligations to respect, protect and fulfil human rights beyond their borders.309 As explained by the Maastricht Principles on Extraterritorial Obligations of States in the Area of Economic, Social and Cultural Rights,310 these obligations require states to: • refrain from conduct which nullifies or impairs the enjoyment and exercise of economic, social and cultural rights of persons outside their territories; • conduct prior assessments of their laws, policies and practices’ risks and potential extraterritorial impacts on the enjoyment of economic, social and cultural rights; • take necessary measures to ensure that non-state actors who they are in a position to regulate (eg, private individuals and transnational corporations, as well as other business enterprises) do not nullify or impair the exercise of economic, social and cultural rights; and • take steps to create an international, enabling environment conducive to the universal fulfilment of economic, social and cultural rights, including in matters relating to bilateral and multilateral trade, investment, taxation, finance, environmental protection and development cooperation. As noted by some treaty bodies and special procedures, extraterritorial obligations are critical when dealing with the obligation to mobilise resources. For example, the CESCR has regularly called on states to refrain from actions that interfere directly or indirectly with the resource mobilisations necessary to fully realise economic, social and cultural rights in other countries.311 As noted by the Special Rapporteur on extreme poverty, ‘globalisation and increased cross-border flows of goods and capital have vastly increased the chances that one state’s actions or omissions may affect another 308 The textual basis for such obligations are, eg, the provisions related to international assistance and cooperation in the UN Charter (Art 55), and several International Court of Justice decisions acknowledging the extraterritorial scope of human rights treaties as well as the Advisory opinion on the Legality of the Threat or Use of Nuclear Weapons (Advisory Opinion, 1996, ICJ 226 (8 July), para 29. Moreover, these obligations have been established by the Guiding Principles on extreme poverty and human rights (A/HRC/21/39), endorsed by UNHRC resolution 21/11. 309 For an in-depth discussion on extraterritorial obligations, see Malcolm Langford, Wouter Vandenhole, Martin Scheinin and Willem van Genugten (eds), Global Justice, State Duties: The Extraterritorial Scope of Economic, Social, and Cultural Rights in International Law (Cambridge University Press 2013); Sigrun Skogly, Beyond National Borders: States’ Human Rights Obligations in International Cooperation (Intersentia 2006); and Rolf Künnemann, ‘Extraterritorial Application of the International Covenant on Economic, Social and Cultural Rights,’ in Fons Coomans and Menno Kamminga (eds), Extraterritorial Application of Human Rights Treaties (Intersentia 2004). 310 The Maastricht Principles constitute an international expert opinion issued in 2011, restating human rights law on extraterritorial obligations of states. Several of the experts who signed the principles are former members of international human rights treaty bodies and Special Rapporteurs to the UNHRC. As noted, the Principles ‘do not purport to establish new elements of human rights law. Rather, the Maastricht Principles clarify extraterritorial obligations of states on the basis of standing international law.’ The Maastricht Principles on Extraterritorial Obligations of States in the Area of Economic, Social and Cultural Rights, FIAN International, January 2013. 311 See, eg, CESCR General Comment No 15, paras 31–33; General Comment No 18, para 52; General Comment No 19, para 54; General Comment No 23, para 70; see also ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28, paras 30–31. 78 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017