A/HRC/42/CRP.3 and approval of the Tatmadaw’s actions. This conclusion is most notable in northern Rakhine, where private businesses are assisting the implementation of the inhumane and discriminatory policies of the Tatmadaw specifically and the government as a whole under the guise of economic development and reconstruction. 180. In this report, the Mission has concluded on reasonable grounds that: (a) Two Tatmadaw conglomerates, Myanmar Economic Holdings Limited (MEHL) and Myanmar Economic Corporation (MEC), are owned and influenced by senior Tatmadaw leaders, including the Commander-in-Chief Senior General Min Aung Hlaing and the Deputy Commander-in-Chief Vice Senior General Soe Win, responsible for gross violations of international human rights law and serious violations of international humanitarian law. The Mission identified 106 MEHL and MEC owned businesses across diverse sectors of the economy – from construction and gem extraction to manufacturing, insurance, tourism and banking, and a further 27 businesses that are closely affiliated with the MEHL and MEC through corporate structures. The revenue that these military businesses generate strengthens the Tatmadaw’s autonomy from elected civilian oversight and provides financial support for the Tatmadaw’s operations with their wide array of international human rights and humanitarian law violations. There are strong and persistent business and familial links between the Tatmadaw, its conglomerates MEHL and MEC, and a number of private Myanmar companies and conglomerates, colloquially known as “crony companies”. (b) Human rights and international humanitarian law violations, including forced labour and sexual violence, have been perpetrated by the Tatmadaw in mining areas, particularly in Kachin State, in connection with their business activities. MEHL and MEC and 23 of their identified subsidiaries have numerous licenses for jade and ruby mining in Kachin and Shan States. (c) At least 45 companies and organizations provided the Tatmadaw with USD 6.15 million in financial donations that were solicited in September 2017 by senior Tatmadaw leadership in support of the “clearance operations” that began in August 2017 against the Rohingya in northern Rakhine. The Mission also found that private companies with enduring links to the Tatmadaw are financing development projects in northern Rakhine in furtherance of the Tatmadaw’s objective of re-engineering the region in a way that erases evidence of Rohingya belonging in Myanmar, and preventing their return to access their homeland and communities. These projects, carried out under the Union Enterprise for Humanitarian Assistance, Resettlement and Development in Rakhine (UEHRD) consolidate the consequences of war crimes, crimes against humanity and acts of genocide.425 On the basis of these findings, the Mission has identified private companies with officials who may have made a substantial and direct contribution to the commission of crimes under international law, including the crime against humanity of “other inhumane acts” and persecution, warranting their criminal investigation. (d) 14 foreign companies have joint ventures and at least 44 foreign companies have other forms of commercial ties with Tatmadaw businesses. Through such joint venture and commercial relationships, the Mission finds that any foreign business activity involving the Tatmadaw and its conglomerates MEHL and MEC poses a high risk of contributing to, or being linked to, violations of international human rights law and international humanitarian law. At a minimum, these foreign companies are contributing to supporting the Tatmadaw’s financial capacity. (e) At least 14 foreign companies from seven States have provided arms and related equipment to the Tatmadaw since 2016, after the Tatmadaw’s dismal human rights record was widely and publicly known. Moreover, the public record made it clear 425 Jennifer Balint, Kristian Lasslett and Kate Macdonald, ““Post-Conflict” Reconstruction, the Crimes of the Powerful and Transitional Justice,” State Crime Journal, Vol. 6, No. 1, “Post-Conflict” Reconstruction, the Crimes of the Powerful and Transitional Justice (Spring 2017), pp. 4-12. See also; Loewenstein, A. (2017) Disaster Capitalism: Making a Killing Out of Catastrophe. New York: Verso. 63

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