A/HRC/25/52 mechanisms.35 Without such mechanisms, recovered assets can be misappropriated or mismanaged. 32. Moreover, since recovered assets are not foreseen or public income included in the budget, States must allocate them in accordance with their obligation to devote the maximum of available resources to the fulfilment of economic, social and cultural rights (A/HRC/19/42 and Corr.1, para. 28). 33. During the expert consultation convened by the Independent Expert in June 2013, a number of States emphasized that where requested States return funds identified as funds of illicit origin to the country of origin, they should do so without any conditions. The Independent Expert fully supports that position. The use of returned assets is a matter for the sovereign decision of the country that recovers its stolen assets. A State which does not own the assets in question cannot claim the right to attach conditions as to their use upon return: this would be inconsistent with the right of peoples to self-determination, which includes the inalienable right to full sovereignty over all their natural wealth and resources.36 IV. The importance of international assistance and cooperation 34. Illicit financial flows are a global problem, but success in countering them requires concerted efforts from the international community, complemented by appropriate domestic measures to address corruption, money laundering, corporate tax evasion and avoidance schemes and to improve investment codes. That implies a commitment by all States to the principle of international assistance and cooperation. A. The obligation of international assistance and cooperation 35. Under international law, States have an obligation of international assistance and cooperation to support the realization of human rights.37 Article 2, paragraph 1 of the International Covenant on Economic, Social and Cultural Rights specifically refers to an obligation to take steps, including through international assistance and cooperation, to realize the rights enshrined in the Covenant. It thus clearly affirms an obligation to engage. Similarly, the Convention on the Rights of the Child enjoins States to take measures to implement the economic, social and cultural rights in the treaty to the maximum extent of their available resources and, where needed, within the framework of international cooperation (art. 4).38 36. The Declaration on the Right to Development also embodies the principle of international cooperation. Under article 3, paragraph 1, it indicates that States have the primary responsibility for the creation of national and international conditions favourable to the realization of the right to development. According to the high-level task force on the implementation of the right to development, “the responsibility for the creation of this enabling environment encompasses three main levels: (a) States acting collectively in 35 36 37 38 See, for example, Jimu, “Managing proceeds of asset recovery”, p. 15. Declaration on the Right to Development, art. 1, para. 2. See also the Universal Declaration of Human Rights (art. 28); the Declaration on the Right to Development (art. 3, para. 3); and the International Covenant on Economic, Social and Cultural Rights (arts. 22 and 23). Articles 24, paragraph 4, and 28, paragraph 3, of the Convention require States to promote and encourage international cooperation in regard to the rights to health and to education, taking particular account of the needs of developing countries. 11