A/HRC/31/61
United Nations
General Assembly
Distr.: General
15 January 2016
Original: English
Human Rights Council
Thirty-first session
Agenda item 3
Promotion and protection of all human rights, civil,
political, economic, social and cultural rights,
including the right to development
Final study on illicit financial flows, human rights
and the 2030 Agenda for Sustainable Development
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
Note by the Secretariat
The Secretariat has the honour to transmit to the Human Rights Council the final
study on illicit financial flows, human rights and the 2030 Agenda for Sustainable
Development 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, Juan Pablo Bohoslavsky, submitted
pursuant to Council resolutions 25/9 and 28/5. The final study complements the interim
study of the Independent Expert (A/HRC/28/60) by focusing in more detail on the taxrelated illicit financial flows: tax evasion by high net-worth individuals, commercial tax
evasion through trade misinvoicing and tax avoidance by transnational corporations. In the
study, the Independent Expert argues that curbing illicit financial flows and tax abuse is
essential not only for realizing human rights, but also for achieving the Sustainable
Development Goals, and concludes with recommendations addressed to States,
international organizations and non-State actors.
GE.16-00535(E)
*1600535*