A/HRC/37/67 NGOs thought the provision could be stronger by prohibiting interference with human rights defenders, and giving defenders a legal claim if they experienced retaliation. 101. States and NGOs also expressed support for a number of other provisions, including on the different forms of remedy, the right to equality of arms and legal aid, and access to information relevant to substantiating claims. 102. Multiple NGOs suggested that a provision addressing piercing of the corporate veil should be explicitly included in the section. G. Panel VII. Jurisdiction 103. While the first panellist welcomed the inclusion of a section on jurisdiction, she noted that a number of key concepts related to State obligations still needed clarification. She stressed that international law already allowed the exercise of prescriptive jurisdiction extraterritorially, and careful language should be employed to avoid a restrictive interpretation. In her view, enforcement jurisdiction should be given careful attention and should be addressed in the section on international cooperation. 104. The second panellist expressed serious caution with regard to the broad approach to the concept of jurisdiction adopted in the elements document and warned that asserting extraterritorial jurisdiction over entities with a tenuous connection to the forum State could raise issues related to the principles of international comity and exhaustion of local remedies. He noted that enforcement of existing legislation remained an issue and attention should be focused on strengthening incentives to enforce those laws. 105. The third panellist argued that States should address accountability gaps related to transnational corporations by recognizing jurisdiction over national companies whose activities had an impact abroad, and the instrument should clearly indicate when a cause of action arose in the home State. Additionally, barriers to accessing justice should be removed, in particular the doctrine of forum non conveniens since it was often used as a delaying and obstructive tactic. 106. Delegations and NGOs agreed on the importance of having a section on jurisdiction in the elements document as many transnational corporations and other business enterprises escaped liability through jurisdictional challenges. The section was considered essential to address accountability gaps, clarify when courts could consider claims for abuses occurring abroad and enhance victims’ access to justice. Given the importance of that section, some delegations emphasized the need for clarity. While many found that the elements formed a good starting point, calls were made for more precision in the provisions. For instance, some questioned the contours of the definition of “under the jurisdiction” in the chapeau, asking for clarity as to the meaning of “substantial activities in the State concerned” and the extent of control needed by parent companies. Some NGOs called for coherence among the concepts in that section and references to “territory and/or jurisdiction” elsewhere in the document, as well as the reaffirmation in the “purpose” section that State obligations did not stop at their territorial borders. 107. Most of the discussion centred on whether the language should permit extraterritorial jurisdiction and the extent of that jurisdiction. Several delegations and NGOs found it crucial that the instrument permit courts to consider claims arising out of activities abroad. Those delegations indicated that the use of extraterritorial jurisdiction had been approved by a range of judicial bodies and instruments, including national court cases, treaties and other international instruments. Other delegations suggested that clear references to the bases for jurisdiction should be included. In their view, under international law, extraterritorial jurisdiction could only be invoked exceptionally, duly justified by a legitimate interest and when a real and substantial link existed between a forum and the parties and claims concerned. That could be based on prescriptive jurisdiction principles, 17