A/HRC/21/45 must be considered. Perhaps national human rights institutions can make pertinent proposals. Governments are thus invited to consider what strategies could be most conducive to progress, and civil society should help their governments devise such strategies. Ultimately it is in the interest of all peoples in all countries. 67. On 14 May 2012 five Human Rights Council special procedures mandate holders on the issues of extreme poverty, food, business, foreign debt and international solidarity, proposed the imposition of a global financial transaction tax aimed at offsetting the costs of the enduring economic, financial, fuel, climate and food crises, and to protect basic human rights. 27 Moreover, a special tax on all sales of military aircraft, navy vessels, cruise missiles, and other weapons could be considered. The adoption of an international arms trade treaty is necessary and further negotiations should take place in the General Assembly. Lip service to disarmament is insufficient; the goal is to find ways to redirect the resources used for the military and reduce the danger of war, while liberating funds to finance development and allinclusive growth. 68. Advisory services and technical assistance may be necessary to assist States in drafting legislation and implementation mechanisms to promote democracy and equity in their own societies. The Office of the United Nations High Commissioner for Human Rights may assist countries in the drafting of laws and enabling legislation so as to ensure the enforcement and follow-up of international commitments, including decisions of international courts and tribunals. Moreover, the establishment of a world court on human rights could be envisaged,28 a project much discussed in the context of the sixtieth anniversary of the Universal Declaration of Human Rights and endorsed by the Swiss Initiative’s Agenda for Human Rights.29 69. Regional economic cooperation through, for example, the Association of Southeast Asian Nations, the African Union, the European Union, the Community of Latin American and Caribbean States, as well as subregional initiatives such as Union of South American Nations, or MERCOSUR, should be enhanced with the support of regional human rights institutions. Moreover, the proactive participation of world religions and philosophies in promoting an international order that is more democratic and equitable should be encouraged. Vast human resources of good will, optimism, enthusiasm and belief in the future must be tapped. 70. As all human rights derive from human dignity, it is important to recognize that human dignity is not a product of positivism but an expression of natural law and human rationality. Although an abstract concept, human dignity has engendered concrete norms of human rights, a practical mode d’emploi strengthened by enforcement mechanisms. Whereas the present mandate may also appear abstract, it is aimed at formulating a pragmatic mode d’emploi to overcome and remedy obstacles. Rendering the existing international order more democratic and more 27 28 29 See www.ohchr.org/EN/NewsEvents/Pages/DisplayNews.aspx?NewsID=12150&LangID=E. See written statement by the International Society for Human Rights (A/HRC/19/NGO/124); www.internationalbillofrights.org; Kirk Boyd, 2048: Humanity’s Agreement to Live Together (2011). See Julia Kozma, Manfred Nowak and Martin Scheinin, A World Court of Human Rights (Vienna, 2010). In November 2009 Berkeley hosted a conference devoted to drafting a statute for an international court of human rights. Among the participants were the first High Commissioner for Human Rights, José Ayala Lasso, the former acting High Commissioner for Human Rights, Bertrand Ramcharan, Justice Theodor Meron, Manfred Nowak, David Caron, Kirk Boyd, Bruna Molina, Alfred de Zayas, and numerous academics and members of civil society. Follow-up panels have been conducted during subsequent sessions of the Human Rights Council. 21

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