CEDAW/C/CHE/CO/4-5 communities on how to gain access to health-care services, including sexual and reproductive health services; (b) Ensure that age-appropriate sexual education is included in curricula in all cantons and that training is provided to teachers; (c) Include reference to, and documentation on, lesbian, bisexual. transgender and intersex persons in national health surveys and registers; (d) Review the decisions taken by civil courts requiring transgender persons to undergo surgical and/or hormonal treatment before legal gender recognition can be granted, and ensure that the costs for such interventions are reimbursed; (e) Take steps to collect data on cases of HIV/AIDS and sexually transmitted infections and ensure that age-appropriate sexual and reproductive health services and treatment, including confidential services, are accessible to all women and girls living with HIV/AIDS. Economic empowerment of women 40. The Committee welcomes the publication of a report by the Federal Council in 2016 on illicit financial flows, but is concerned about: (a) The lack of efficient and transparent regulations and mechanisms for evaluating the impact of budget shortfalls on women, in particular in developing countries; (b) The lack of impact assessments explicitly taking into account women’s human rights before the negotiation of international trade and investment agreements; (c) The State party’s financial secrecy policies and rules on corporate reporting and taxation having a potentially negative impact on the ability of other States, in particular those already short of revenue, to mobilize the maximum available resources for the fulfilment of women’s rights. 41. In line with its general recommendation No. 28 on the core obligations of States parties under article 2 of the Convention, the Committee recommends that the State party: (a) Undertake independent, participatory and periodic impact assessments of the extraterritorial effects of its financial secrecy and corporate tax policies on women’s rights and substantive equality, ensuring that such assessments are conducted impartially, with public disclosure of the methodology and findings; (b) Ensure that the trade and investment agreements negotiated by the State party recognize the primacy of its obligations under the Convention and explicitly consider their impact on women’s rights; (c) Strengthen its legislation governing the conduct of corporations registered or domiciled in the State party in relation to their activities abroad. 16-20858 15/19