Concluding Observations and General Comments by special procedures and treaty bodies as a basis for further discussion. This is why this research report prepared by the International Bar Association’s Human Rights Institute (IBAHRI) is, in my view, a very helpful tool, in particular for mandate-holders. This report attempts to ascertain the scope and content of the obligation put on states to mobilise resources for the realisation of rights, while providing a detailed examination of the interpretation given over the past six years by a number of special procedures mandate-holders and treaty bodies. It is key to better understand what has been done in this field, in particular in the special procedures system. A better understanding would allow the coordination of efforts, while seeking consistency and strengthening agendas and recommendations on what should be done in this field. Special procedures mandate-holders need to be ready to recommend to states, for example, if and how they should change their tax policies in order to fulfil their human rights obligations, and how economic inequality affects the enjoyment of human rights and how to tackle this issue. We should, for example, propose changes to banking sector regulation if discriminatory patterns against persons with disabilities or other social groups are to be found. Among other stakeholders, special procedures mandate-holders and treaty bodies need to be well-equipped for this challenge, and this research report is a big step in that direction. Juan Pablo Bohoslavsky, United Nations Independent Expert on Foreign Debt and Human Rights 6 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017