A/HRC/RES/31/22 Reiterating the commitment to ensure the effective enjoyment of all civil, political, economic, social and cultural rights for everyone, including the right to development, and the obligation of all States, regardless of their political, economic and cultural systems, to promote and protect all human rights and fundamental freedoms, Reaffirming that all peoples may, for their own ends, freely dispose of their natural wealth and resources without prejudice to any obligations arising out of international economic cooperation, based upon the principle of mutual benefit, and international law, and that in no case may a people be deprived of its own means of subsistence, Recognizing that respect for and adherence to the principles of transparency, accountability and participation are critical factors in ensuring prudent use of returned illicit funds, Recognizing also that fighting corruption at all levels is a priority and that flows of funds of illicit origin deprive Governments, in particular in developing countries, of resources required to progressively realize human rights, including economic, social and cultural rights, and in particular the right to development, in such a way that threatens the stability and sustainable development of States, undermines the values of democracy, the rule of law and morality and jeopardizes social, economic and political development, especially when an inadequate national and international response leads to impunity, Recalling the United Nations Convention against Corruption, underlining its central role in fostering international cooperation to combat corruption and to facilitate the repatriation of the proceeds of corruption-related crimes, and stressing the need for universal adherence to the Convention and for its full implementation, and the full implementation of the resolutions and decisions of the Conference of the States Parties to the Convention, particularly those adopted at its fourth and fifth sessions, Recalling also that the United Nations Convention against Corruption underlines that States parties should not decline to render mutual legal assistance, pursuant to the Convention, including on the ground of bank secrecy, and in accordance with the domestic law of the requested State, Noting with concern that financial systems characterized by high levels of financial secrecy combined with low tax rates can play a role in attracting various kinds of illicit funds in a way that can lead to depriving countries of resources required to realize human rights, and to jeopardizing social, economic and political development, Concerned that the relative amount of wealth from developing countries held abroad is much greater than that from developed countries, and that a significant amount of that wealth held offshore may involve illicit funds, Welcoming the adoption by the General Assembly of the 2030 Agenda for Sustainable Development,1 and the inclusion therein of target 16.4, which underlines the commitment of States to significantly reduce by 2030 illicit financial and arms flows, to strengthen the recovery and return of stolen assets and to combat all forms of organized crime, Welcoming also the adoption by the Third International Conference on Financing for Development, held in Addis Ababa in July 2015, of the Addis Ababa Action Agenda,2 which underlined, in particular, that measures to curb illicit financial flows will be integral to achieving sustainable development, 1 2 2 General Assembly resolution 70/1. General Assembly resolution 69/313.