A/HRC/30/44 2. States shall promote and prioritize support for micro, small and medium community based and cooperative enterprises which generate the majority of jobs around the world, including through national and international grants and concessional loans. 3. States shall be guided by International Labour Organization Recommendation No. 202 (2012) concerning National Floors of Social Protection, with a view to securing universal access to social services. Article 11 1. States shall implement a human rights-based approach to international cooperation and all partnerships in responding to global challenges such as those relating to: (a) Global governance, regulation and sustainability in the areas of climate change, protection of the environment, humanitarian relief and assistance, trade, finance, taxation, debt relief, technology transfer to developing countries, social protection, universal health coverage, reproductive and sexual health, food security, management of water and renewable energy resources, social standards, free education for all, human rights education, migration, and labour, and in countering dumping of toxic wastes, and transnational organized crime, such as terrorism, human trafficking, piracy and proliferation of arms. 2. States shall establish and implement appropriate mechanisms to ensure that international cooperation is based on equal partnerships and mutual commitments and obligations, where partner States are accountable to each other, as well as to their respective constituents at the national level, for the outcomes of policies, strategies and performance, whether at the bilateral, regional or international level, which shall reflect the best interests of their citizens and all others within their jurisdiction, in accordance with international human rights principles and standards. 3. States shall give effect to the establishment of a fair, inclusive and human rights based international trade and investment regime where all States shall act in conformity with their obligation to ensure that no international trade agreement or policy to which they are a party adversely impacts upon the protection, promotion and fulfilment of human rights inside or outside of their borders. Article 12 The right to international solidarity shall impose on States particular negative obligations, required by applicable international human rights instruments, including: (a) Not adopting free trade agreements or investment treaties that would undermine peoples’ livelihoods or other rights; (b) Not imposing conditionalities in international cooperation that would hinder or make difficult the exercise and enjoyment of human rights; (c) Not denying anyone access to life-saving pharmaceuticals and to the benefits of medical and scientific progress. Bibliography ActionAid (2013) “How tax havens plunder the poor” www.gfintegrity.org/wpcontent/uploads/2014/05/ActionAid-Tax-Havens-May-2013.pdf S.M. Ali Abbas, S.M. et al. “A partial race to the bottom_ Corporate tax developments in emerging and developing economicies” IMF Working Papers 12(28), IMF, Washington 2012. 45