A/HRC/31/61 Rights.35 According to the Committee on Economic, Social and Cultural Rights, the phrase “to the maximum of its available resources” refers both to resources existing within a State and those available from the international community through international cooperation and assistance.36 The duty of States to make every effort to satisfy economic, social and cultural rights therefore includes an obligation to actively seek assistance through international cooperation.37 41. As the Special Rapporteur on extreme poverty explains, States have a corresponding duty “to provide international assistance and cooperation, commensurate with their capacities, resources and influence … on the basis of the recognition that some countries will not be able to achieve the full realization of economic, social and cultural rights if other countries in a position to assist do not do so”.38 42. While the Covenant refers in particular to economic and technical assistance and cooperation, international assistance may comprise other measures, including provision of information to people in other countries or cooperation with their State, for example, to trace stolen public funds.39 This interpretation could be easily extended to apply to assistance in tackling tax evasion. Indeed, tax information exchange — a key measure for international tax cooperation — is becoming the new global standard and has been repeatedly emphasized throughout the Sustainable Development Goals process, including most recently in the Addis Ababa Action Agenda. 43. In our globalized world, policies implemented in one country can have impacts in other countries. This includes taxation policies, which can undermine the enjoyment of human rights abroad. International law requires that States should refrain from conduct that harms the enjoyment of human rights outside their own territory. 40 The duty to respect human rights requires that States not interfere or deliberately undermine efforts by other States to realize social, economic and cultural rights. Reaffirming principles of the Covenant and international law, the Maastricht Principles on Extraterritorial Obligations of States in the Area of Economic, Social and Cultural Rights state, for example, that all States “have the obligation to refrain from conduct which nullifies or impairs the enjoyment and exercise of economic, social and cultural rights of persons outside their territories” (Principle 20); and “must refrain from any conduct which … impairs the ability of another State or international organization to comply with that State’s or that international organization’s obligations as regards economic, social and cultural rights” (Principle 21). 44. Following this line of reasoning, the International Bar Association on tax abuse, poverty and human rights released a report in which it argued that actions of States “that encourage or facilitate tax abuses, or that deliberately frustrate the efforts of other States to counter tax abuses, could constitute a violation of their international human rights obligations, particularly with respect to economic, social and cultural rights”.41 This concern was shared by the Independent Expert in his interim study, by the former 35 36 37 38 39 40 41 12 See Articles 55 and 56 of the Charter of the United Nations, article 4 of the Convention on the Rights of the Child and article 32 of the Convention on the Rights of Persons with Disabilities. See E/C.12/2007/1, para. 5. See A/HRC/26/28, para. 26. Ibid, paras. 29-32. O. De Schutter et al “Commentary to the Maastricht Principles on Extraterritorial Obligations of States in the Area of Economic, Social and Cultural Rights”, Human Rights Quarterly, No. 34, p. 1157 (2012). See, for example, Articles 55 and 56 of the Charter of the United Nations, and the Draft Articles on the Responsibility of States for internationally wrongful acts (A/56/10). See S. Cohen et al, Tax Abuses, Poverty and Human Rights, International Bar Association, p. 2 (London 2013).