A/HRC/39/18 III. Analysis of the implementation of the right to development, existing challenges and recommendations to overcome them 28. In its resolution 70/299, the General Assembly decided that the theme to be reviewed by the high-level political forum in 2019 would be “Empowering people and ensuring inclusiveness and equality”. More specifically, it decided to review in depth Sustainable Development Goal 10 (Reduce inequality within and among countries), among other Goals, as well as the means of implementation, including with respect to Goal 17 (Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development). 29. As a contribution to this thematic review, the present report focuses on the interState dimension of Goal 10, the need to reduce inequality among countries, analysed from the perspective of the right to development and linked to the other Goals, in particular Goal 17. The present report does not intend to be exhaustive in the number of topics covered, nor in the depth of each of them. A. Equality and non-discrimination among countries 30. The principles of equality and non-discrimination are at the heart of international human rights law. Article 1 of the Universal Declaration of Human Rights stipulates that: “All human beings are born free and equal in dignity and rights”. There are several aspects to equality as a legal principle, or its antonyms inequality and discrimination, which are relevant to the discussion of inequality between countries. 31. First, equality derives its substantive content from the rights, laws or facts to which it is applied. It relies on comparison and is therefore relative, either in respect of certain characteristics or without any specific disaggregation, to a comparator, with regard to legally relevant facts.7 In law, the principle of equality can be applied to all subjects with legal personality entitled to the rights to equality and non-discrimination, either as an autonomous, free-standing right to equality or as an accessory right to non-discrimination. Under international human rights law, these include only individuals, groups and peoples. Under other areas of international law, these can include States or legal persons, for example businesses. 32. Second, equality can be considered according to several factors. For example, on the basis of the material scope of application, such as political, economic or social inequality, or the territorial scope of application, such as inequality within countries or regions, among countries, or in global settings, such as in international organizations or global inequality. Inequality can also be divided into horizontal and vertical inequality. Horizontal inequality is defined as inequality among culturally defined or constructed groups, in contrast to vertical inequality, which is inequality among households or individuals, such as wealth and income inequality (CEB/2016/6/Add.1, p. 21). 33. Third, equality has several dimensions. Equality can be formal, de jure, or substantive, de facto. It can be equality of opportunity or equality of results; it can be characterized as transformative or inclusive. 8 34. Fourth, equality implies the prohibition of discrimination. 9 Discrimination is understood to imply any distinction, exclusion, restriction or preference that is based on a prohibited ground and that has the purpose or effect of nullifying or impairing the recognition, enjoyment or exercise by all persons, on an equal footing, of all rights and freedoms. Discrimination can be direct or indirect; it can occur in the public and private 7 8 9 6 Kristin Henrad, “Equality of Individuality”, Max Planck Encyclopedia of Public International Law, 2008, para. 88. For the latter concept and more generally on equality and non-discrimination, see Committee on the Rights of Persons with Disabilities, general comment No. 6 (2018) on equality and nondiscrimination. See, for example, Human Rights Committee, general comment No. 18 (1989) on non-discrimination.