A/HRC/37/53 financial register60 and those proposed by the Organization for Economic Cooperation and Development (OECD) 61 to effectively combat tax evasion and adopt joint strategies to pressure States providing tax havens to cease from doing so. 137. Multinational corporations in extractive industries, agro-business and real estate destroy and displace housing, livelihood and communities. States should adopt laws to hold transnational corporations that are domiciled or registered within their territory, as well as those that are active within their territory, accountable to the right to housing and other human rights. 138. Many trade and investment agreements allow investors to sue States for new regulatory measures, even if they are necessary to ensure the right to housing. Housing strategies should ensure that such agreements recognize the right to adequate housing and protect any measures adopted to fulfil human rights obligations from challenges by investors. New types of trade and investment agreements that protect and promote the right to housing and other human rights should be negotiated. In practice 139. In 2013 in Nigeria, during a period in which Lagos State was receiving World Bank funding for infrastructure and upgrading, the Government forcibly evicted 9,000 people from the Badia East community. The eviction was contrary to World Bank safeguard policies with which the Government had agreed to comply. The Social and Economic Rights Action Center submitted a request to the World Bank Inspection Panel asking it to investigate the evictions. Instead, the Panel initiated a pilot approach to pursue negotiated solutions with the community. This resulted in a resettlement action plan that provided some compensation and a grievance mechanism. Members of the community involved in the original complaint were not satisfied with the agreement. However, the Panel declined to proceed with the investigation.62 140. The European Union has developed a list of 17 countries that act as tax havens and is considering the use of sanctions against those countries if the problem is not addressed. 63 141. The Participatory Development Programme in Urban Areas between Germany and Egypt, ongoing since 2004, is one example of an innovative community-driven development assistance project. It focuses on the upgrading of informal areas in the Greater Cairo region by supporting the implementation of participatory methodologies for urban upgrading with local government and civil society organizations. 64 142. United Cities and Local Governments, an umbrella organization of local governments across the world, adopted the Bogota Commitment and Action Agenda, which suggests innovative approaches to integrate local government into international development mechanisms and institutions in order to ensure the realization of the New Urban Agenda, the Paris Agreement and other international agreements. 65 143. United Cities and Local Governments has also joined with the OHCHR and the Special Rapporteur to initiate “The Shift”, a new multi-stakeholder, international movement that recognizes that the global challenges to the right to housing require a global human rights-based response. 60 61 62 63 64 65 20 See World Inequality Lab, “World Inequality Report 2018” (Berlin, 2017), pp. 15–16. Available from http://wir2018.wid.world/files/download/wir2018-summary-english.pdf. See OECD, Base Erosion and Profit Shifting, (Paris, 2013). Available from www.oecd.org/ctp/BEPSActionPlan.pdf. See World Bank, “Lagos Metropolitan Development and Governance Project” (Washington, D.C., 2015). Available from http://projects.worldbank.org/P071340/lagos-metropolitan-developmentgovernance-project?lang=en. See Council of the European Union, “The EU list of non-cooperative jurisdictions for tax purposes” (Brussels, 5 December 2017). Available from www.consilium.europa.eu/media/31945/st15429en17.pdf. See http://egypt-urban.net/about/. See United Cities and Local Governments, “The Bogota Commitment and Action Agenda” (Bogota, October 2016). Available from www.bogota2016.uclg.org/sites/default/files/bogota_commitment.pdf.

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