A/HRC/28/60 service providers; strengthening the legal frameworks and practical arrangements for the protection of witnesses and whistleblowers; and enhancing investigative and prosecutorial efforts in relation to tax evasion and corruption in consonance with international human rights standards; (g) Consider the establishment of an intergovernmental committee on tax cooperation, under the auspices of the United Nations, to ensure that all countries, including the least developed countries, will benefit from the emerging new system of automatic exchange of tax information and can fully participate in its further design and implementation. 24