A/HRC/39/18 development” but reducing such flows “should be seen as an important element in the fight against unsustainable debt” (see A/HRC/31/61, paras. 4 and 35). 54. The Convention on the Rights of the Child (art. 4) and the Convention on the Rights of Persons with Disabilities (art. 32) also acknowledge the importance of international cooperation for realizing economic, social and cultural rights. Interpreting the duty to undertake international cooperation, the Committee on the Rights of the Child has urged States to meet the United Nations target for development assistance of 0.7 per cent 39 of gross domestic product, and stated that assistance should be rights-based.40 55. The 0.7 target has been reiterated in Sustainable Development Goals target 17.2, which further encourages providing at least 0.2 official development assistance to least developed countries.41 Other Sustainable Development Goals targets also call for official development assistance and financial flows to developing countries, 42 especially to countries most in need, in particular, least developed countries, African countries, small island developing States and landlocked developing States (target 10.b). Official development assistance should not be accompanied by constraints that affect the ownership of policy space by the recipient State to establish development priorities and address poverty (target 17.15 and indicator 17.15.1), 43 and should be predictable, effective and transparent.44 56. Remittances by migrant workers are another source of financial flow that transfers wealth from more developed countries to less developed ones, promoting the right to development in the latter and contributing to address inequality among countries. The right to make such transfers is recognized by the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (arts. 32 and 47). The Committee on the Protection of the Rights of All Migrant Workers and Members of Their Families has recommended that States “take measures to reduce the cost of sending and receiving funds, taking into account the principle of gender equality, in line with Sustainable Development Goals target 10.c, and facilitate access to safe and affordable remittance transfer systems, the productive use of remittances and their low cost transmission to rural regions”.45 States should hence cooperate to address obstacles to these remittances. 57. States’ duty to cooperate for ensuring development and for removing obstacles from development is closely related to principles and obligations in other fields of international law. International trade law and international investment law include the principle of special and differentiated treatment, 46 which aims at granting more favourable treatment and conditions to developing and least developed countries so that they may benefit from and develop through trade and investment. 47 Sustainable Development Goal 10 has as one 39 40 41 42 43 44 45 46 47 12 General comment No. 5 (2003) on general measures of implementation of the Convention, para. 61, with reference to A/CONF.198/11. Ibid. In line with the Addis Ababa Action Agenda, para. 51. See also indicator 17.2.1. Targets 1.a., 2.a, 3.b, 4.b, 6.a., 7.b, 8.a, 9.a, 10.b, 12.a, 13.b, 15.a and b, 17.3 and 17.7. See also indicators 1.a.3, 2.a.2, 3.b.2, 4.b.1, 6.a.1, 7.b.1, 8.a.1, 9.a.1, 10.b.1, 12.a.1, 13.b.1, 15.a.1 and b.1, 17.3.1 and 17.7.1. See also A/70/274, para. 19. Busan Partnership for Effective Development Cooperation, outcome document of the Fourth Highlevel Forum on Aid Effectiveness held in Busan, Republic of Korea, from 29 November to 1 December 2011. See also “The international dimensions of the right to development: a fresh start towards improving accountability”, paras. 79–93. CMW/C/IDN/CO/1, para. 45; CMW/C/BGD/CO/1, para. 46. See also CMW/C/LKA/CO/2, para. 47. See also indicators 10.c.1 and 17.3.2. See decision of the Contracting Parties of the General Agreement on Tariffs and Trade, decision on differential and more favourable treatment, reciprocity and fuller participation of developing countries, 28 November 1979, L/4903. The principle is closely related to the principle of preferential and non-reciprocal treatment, see Declaration on the Establishment of a New International Economic Order, art. 4 (n). See World Trade Organization, “Special and differential treatment provisions in WTO agreements and decisions”, WT/COMTD/W/196.