A/HRC/44/27 77. The Human Rights Council Advisory Committee (A/HRC/28/73, paras. 52–54) and the Special Rapporteur on torture and other cruel, inhuman or degrading treatment or punishment (A/HRC/40/59, para. 76) have recommended that the Council consider establishing a thematic special procedure mandate on corruption and human rights and expressly integrating an examination of corruption and human rights into both the universal periodic review and the Council’s complaints procedure. 78. The Human Rights Council may wish to consider undertaking studies on specific questions arising from a holistic examination of corruption and human rights, such as a study on the role of national human rights institutions in the fight against corruption. 79. The Secretary-General has established a global task force on corruption in order to develop a common United Nations position on corruption. Given the mutually reinforcing nature of anti-corruption efforts and efforts to protect human rights, it is essential that human rights be firmly embedded within such a common position. 80. The General Assembly has decided to hold a special session on challenges and measures to prevent and combat corruption and strengthen international cooperation during the first half of 2021 (resolution 73/191, para. 1). Member States are called upon to ensure policy coherence between the intergovernmental processes in Vienna, Geneva and New York and to ensure that the political declaration resulting from the special session is firmly anchored in human rights. 15