A/HRC/40/59 (h) The formulation, adoption, implementation and interpretation of law pertaining to any of the above, including any lobbying activities undertaken in this respect. Transnational efforts 74. Given the increasingly transnational character, reach and consequences of the activities and transactions undertaken by States and international organizations and by multinational corporations and other non-State actors, States should cooperate internationally in order to ensure effective policies and practices for the prevention and eradication of corruption and torture or ill-treatment. Any international exchange of information or extradition undertaken in this context remains subject to the exclusionary clause prohibiting the use as evidence of any information obtained through torture or ill-treatment22 as well as the prohibition of refoulement towards a real risk of torture or ill-treatment,23 which may be substantiated with evidence of systemic governance failures and corruption.24 Synergies within the United Nations 75. United Nations agencies and mechanisms such as, most notably, UNODC, OHCHR, the Committee against Torture, the Subcommittee on Prevention of Torture and the United Nations Voluntary Fund for Victims of Torture, as well as the special procedures of the Human Rights Council, including the mandate of the Special Rapporteur, should systematically examine the interaction between corruption and human rights violations, including torture and ill-treatment, in their respective reporting and should strengthen their exchanges, coordination and cooperation with a view to fostering, throughout the United Nations, a holistic understanding of the shared root causes and the causal interactions between corruption and human rights violations, and of the most effective measures for the prevention and eradication of such abuse (A/HRC/28/73, paras. 51–55). Human Rights Council 76. The Special Rapporteur specifically endorses the recommendations of the Advisory Committee that the Human Rights Council establish a thematic special procedure mandate (i.e. a special rapporteur, independent expert or working group) tasked with examining the causal connections between corruption and human rights violations and that the examination of this question be expressly integrated both into the universal periodic review and into the Council’s complaints procedure (A/HRC/28/73, paras. 52–54). 22 23 24 20 Convention against Torture, art. 15. Ibid., art. 3. Center for the Advancement of Public Integrity, Columbia Law School, The Corruption and Human Rights Connection: Government Acquiescence in Torture (2018).