A/HRC/42/29 IV. Conclusions and recommendations Finance 64. Member States and other relevant stakeholders should: (a) Enhance international cooperation with a view to building and strengthening fair, transparent, efficient and effective tax systems in developing countries that support the realization of all human rights, including the right to development; (b) Intensify and deepen their cooperation in addressing illicit financial flows and take steps to address tax evasion; (c) Continue and strengthen efforts to meet their respective official development assistance commitments and take more ambitious steps to reach the targets set in the Addis Ababa Action Agenda, including in providing enhanced support to least developed countries; (d) Collect and disaggregate data on the allocation of official development assistance insofar as such assistance benefits rights holders and contributes to the measurable improvement of the enjoyment and realization of the right to development and other human rights; (e) Work towards a fair sharing of the benefits of foreign direct investment that helps advance, rather than undermines, the realization of all human rights, including the right to development; (f) Continue to strengthen mechanisms for South-South cooperation, both financial and non-financial, in a manner conducive to the realization of the right to development, recognizing that South-South cooperation should not be considered a substitute for, but a complement to, North-South cooperation; (g) Remove obstacles to remittances, including obstacles relating to indiscriminate unilateral coercive measures; (h) Encourage and support creditors and debtors in recalibrating their analytical tools and improving debt management in order to address the rising debt burden of countries and related debt vulnerabilities, taking into account their respective human rights obligations. Technology 65. Member States and other relevant stakeholders should: (a) Promote initiatives to bridge technology gaps and address digital divides, and ensure the fair distribution of benefits for all from technological development; (b) Disseminate further environmentally sound technologies, especially to countries lagging most behind, such as least developed countries, landlocked developing countries and small island developing States; (c) Continue and enhance cooperation with initiatives that promote technology transfer, especially to least developed countries. Capacity-building 66. Member States and other relevant stakeholders should: (a) Provide continued and increased technical and financial support to enhance capacity to implement national sustainable development strategies in contribution to the realization of all human rights, including the right to development; (b) Enhance the provision to developing countries of capacity-building support for data collection, data disaggregation and other statistical capacity in a manner that enables them to effectively collect, analyse and interpret relevant 16