A/HRC/42/CRP.3 consequences of war crimes, crimes against humanity and acts of genocide. 6 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 that the Tatmadaw used many of the types of arms and related equipment that these entities were providing to commit gross violations of human rights and serious violations of international humanitarian law. Many of these companies and States therefore knew, or ought to have known, that their arms transfers could have a direct and reasonably foreseeable impact on the human rights situation in Myanmar. Among the arms suppliers identified by the Mission, 12 companies are State-owned enterprises. The Mission also received credible information regarding seven foreign private companies from which the Tatmadaw procured or sought to procure dual-use goods and technology since 2016. The technology includes telecommunications services, tracking and precision systems, unmanned aerial vehicles, and internet and data transmission technology. 7 7. To eliminate these alternative sources of revenue and economic interests, the government of Myanmar must start by placing the Tatmadaw fully under civilian control and oversight through the adoption of necessary laws and policies, including through the amendment of the Constitution. Until then, the United Nations Security Council, Member States, relevant regional and international inter-governmental organizations should impose targeted financial sanctions against all Tatmadaw-owned companies, especially MEHL, MEC and their subsidiaries, and do so in a manner that respects human rights and gives due consideration to any negative socio-economic impact of such sanctions on the civilian population. This should be accompanied by a comprehensive arms embargo on Myanmar, with a monitoring and enforcement mechanism. 8. The Mission reiterates its recommendation from its 2018 report that “targeted individual sanctions, including travel bans and asset freezes, could support a reduction in violations of international law, particularly acts amounting to gross human rights violations and serious crimes under international law”.8 The findings in this report provide a clear pathway forward for the Government of Myanmar, United Nations Security Council, Member States, relevant regional and international inter-governmental organizations, investors and businesses, international financial institutions, and the United Nations, its funds, programmes and agencies to implement this recommendation. This report also indicates areas that deserve greater attention, recalling that investigations leading to the tracing, freezing, seizure and recovery of assets linked to persons responsible for crimes under international law is a critical component in the pursuit of accountability. It is also critical for Member States to exercise jurisdiction to investigate and, if appropriate, prosecute officials of companies who allegedly participated in the commission of serious crimes under international law committed in relation to Myanmar’s human rights crisis. 6 7 8 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. Included in Annex VI. Arms and military equipment suppliers to the Tatmadaw. A/HRC/39/CRP.2, paragraph 1666. 5