A/HRC/36/40 (c) Cease promoting labour market deregulation, including through its funding conditionalities, and instead help to reverse the rise in income inequality by supporting social dialogue and collective bargaining; (d) Formulate tax policies and implement due diligence tools that go beyond asking simply for legal compliance from the companies to which it lends money; (e) Hold IFC accountable for the development and implementation of a taxresponsible investment policy, which should be developed in consultation with civil society and include, at a minimum, due diligence beyond legal compliance to ensure that IFC cannot invest in companies with aggressive or abusive tax practices; (f) Support initiatives to upgrade the Committee of Experts on International Cooperation in Tax Matters to an intergovernmental body that will prevent harmful international tax competition, negative spillovers from shifts of tax policies and illicit financial flows; (g) Inform affected and prospectively affected communities about the Inspection Panel and the Compliance Advisor Ombudsman and how to approach them; (h) Incorporate human rights chapters in its borrower country agreements, give policy advice to States on how best to promote fiscal responsibility and transparency in all sectors, including States’ military expenditures; (i) Address, as a matter of urgency, reprisals against critics of World Bank projects. Accountability mechanisms should systematically analyse the risk of reprisals and other security risks linked to every complaint received and discuss them with complainants; take all necessary measures to ensure confidentiality for complainants who ask that their identities be kept confidential; actively monitor for reprisals including by asking each of the complainants whether they or people closely associated with them have faced any problems, particularly following community visits; develop an early warning system to identify threats or other security issues particularly for those who have filed or are considering filing a complaint or are otherwise critical of a project; and work with World Bank management to respond to any reprisals linked to their cases to ensure that the security of complainants and others is restored; (j) Issue operational procedures that involve Bank management in preparing and making public biannual reports tracking progress in implementing management action plans approved by the Board in response to Inspection Panel investigations; (k) Create mechanisms to ensure that the reports and recommendations of the Inspection Panel and the Compliance Observance Advisor are publicized and implemented. Empower the Inspection Panel and the Compliance Advisor Ombudsman to reference human rights in their reports and recommendations, including by expressly referencing the recommendations of human rights treaty bodies and special procedure mandate holders; (l) Be alert to any information about misuse of funds and ensure that human rights violations that occur in connection with the granting or use of loans are referred to the appropriate civil and penal tribunals and that cases of corruption do not enjoy impunity but are prosecuted in domestic courts; (m) Advise governments about their responsibility to regulate the practices of businesses to ensure that they do not violate human rights and that they pay taxes in the jurisdictions where the projects operate; (n) Intensify its cooperation with OHCHR, UNCTAD, ILO and WHO; (o) Waive institutional immunity when gross violations of human rights have occurred. 92. IFC should immediately terminate all links with corporations and projects engaged in dodging taxes, and stop lending money to borrowers that directly or 22