A/HRC/RES/31/11 environment cannot be subordinated to the implementation of structural adjustment policies, growth programmes and economic reforms arising from the debt; 21. Urges States, international financial institutions and the private sector to take urgent measures to alleviate the debt problem of those developing countries particularly affected by HIV/AIDS so that more financial resources may be released and used for health care, research and treatment of the population in the affected countries; 22. Reiterates its view that, in order to find a durable solution to the debt problem and for the consideration of any new debt resolution mechanism, there is a need for a broad political dialogue between creditor and debtor countries and the multilateral financial institutions, within the United Nations system, based on the principle of shared interests and responsibilities; 23. Encourages States to explore further avenues for reforming parts of their legal systems with a view to developing a more equitable taxation system; 24. Also encourages States to continue to consider improved approaches to restructuring sovereign debt, taking into account the Basic Principles on Sovereign Debt Restructuring Processes and the work carried out by international financial institutions, in accordance with their respective mandates; 25. Reiterates its request to the United Nations High Commissioner for Human Rights to pay more attention to the problem of the debt burden of developing countries, in particular of least developed countries, and especially the social impact of the measures arising from foreign debt; 26. Requests the Independent Expert to continue to explore the interlinkages with trade and other issues, including HIV/AIDS, when examining the impact of structural adjustment and foreign debt, and also to contribute, as appropriate, to the process entrusted with the follow-up to the International Conference on Financing for Development with a view to bringing to its attention the issue of the effects of structural adjustment and foreign debt on the enjoyment of human rights, particularly economic, social and cultural rights; 27. Encourages the Independent Expert to continue to cooperate, in accordance with his mandate, with the Committee on Economic, Social and Cultural Rights, special rapporteurs, independent experts and members of the expert working groups of the Human Rights Council and its Advisory Committee on issues relating to economic, social and cultural rights and the right to development in his work; 28. Requests the Independent Expert to report to the General Assembly on the issue of 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; 29. Requests the Secretary-General to provide the Independent Expert with all necessary assistance, in particular all the staff and resources required to carry out his functions; 30. Urges Governments, international organizations, international financial institutions, non-governmental organizations and the private sector to cooperate fully with the Independent Expert in the discharge of the mandate; 31. Requests the Independent Expert to submit a report on the implementation of the present resolution to the Human Rights Council at its thirty-fourth session; 32. Decides to continue its consideration of this matter at its thirty-fourth session under the same agenda item. 62nd meeting 5