A/HRC/42/CRP.3 that the Tatmadaw used many of the types of arms and related equipment that these entities were providing to commit gross violations of human rights and serious violations of international humanitarian law. Many of these companies and States therefore knew, or ought to have known, that their arms transfers could have a direct and reasonably foreseeable impact on the human rights situation in Myanmar. Among the arms suppliers identified by the Mission, 12 companies are State-owned enterprises. The Mission also received credible information regarding seven foreign private companies from which the Tatmadaw procured or sought to procure dual-use goods and technology since 2016. The technology has included telecommunications services, tracking and precision systems, unmanned aerial vehicles, and internet and data transmission technology.426 181. The States and companies mentioned above are listed in the annexes to this report. 182. Removing the Tatmadaw from Myanmar’s economy will entail two parallel approaches. The first is negative, and requires the economic isolation of and disengagement from Tatmadaw associated companies. This includes the abovementioned economic interests, as outlined in the Mission’s findings. The second approach is positive, and centres on the promotion of economic ties and engagement with non-Tatmadaw companies and businesses in Myanmar as a means of building and strengthening the non-Tatmadaw sector of the economy. 183. Implementing these two parallel approaches will erode the economic base of the Tatmadaw. This will undercut its ability to obstruct the reform process. It will also impair the Tatmadaw’s ability to carry out its operations and thereby contribute to a reduction in violations of human rights and international humanitarian law. Finally, it will serve as a form of accountability in the short-term, ensuring that the Tatmadaw suffer the consequences – at least economically – of its actions. 184. At the same time, pursuing these two approaches in parallel will contribute to fostering the continued liberalization of Myanmar’s economy, including its natural resource sector, albeit in an accountable way, contributing to equity and transparency, as well as greater economic growth for Myanmar’s population. 185. To this end, the following recommendations set out a road map for the government of Myanmar, United Nations Security Council, Member States, relevant regional and international inter-governmental organizations, investors and businesses, international financial institutions, and the United Nations, its funds, programmes and agencies. 186. To the Government of Myanmar: (a) Place the Tatmadaw fully under civilian control and oversight through the adoption of necessary laws and policies, including through the amendment of the Constitution; (b) Following a full restructuring of the Tatmadaw, as well as an amended Constitution that ensures civilian control over the military, require parliamentary approval of all funding for the Tatmadaw and prohibit any income for the Tatmadaw that is not under parliamentary control. Consequently, remove the Tatmadaw from Myanmar’s economic life, prohibiting it by law from engaging in any form of economic activity and prohibiting serving Tatmadaw officers from having a controlling interest in any economic ventures or sitting on the boards of economic enterprises; (c) In the interim, implement measures ensuring that MEHL and MEC comply with all tax, accounting and financial rules, and fully disclose all information on their financial activities and operations, and those of their subsidiaries; (d) Develop a robust policy and legislative framework that requires companies involved in natural resource extraction, including MEHL, MEC and their 426 64 See Annex VI. Arms and military equipment suppliers to the Tatmadaw.