A/HRC/45/40 backdrop of expanding global interdependence, it is useful to recognize the role that financial and technical cooperation could play in advancing the right to development. 76. While the process of development has to be nationally owned and driven by national needs, programmes and priorities, it has to be complemented by equitable economic relations and a favourable economic environment at the international level, including via enhanced international cooperation on tax matters.84 At the international level, claiming the right to development for social justice implies, inter alia, formulating sound economic policies that foster growth with equity. It means carrying out democratic reforms of multilateral financial institutions; making globalization inclusive; basing international cooperation on international solidarity; removing inequities and asymmetries in global trade; preventing corruption; eliminating tax havens, tax avoidance and tax evasion; transferring technology; and cancelling foreign debt, at a minimum that of the least developed countries.85 77. The codification of the right to development is important for making such a right a reality for everyone, especially for the poor, most vulnerable and marginalized, in order to leave no one behind. It would be beneficial if accountability for upholding the right to development is also focused upon in discussions leading to a legally binding instrument. 86 78. Such an instrument will serve to nationally codify an enabling right for the respect of other human rights and help in internationally codifying an approach towards the reduction of inequities and the elimination of discrimination. It will also codify for the first time a holistic and integral concept of development in a legally binding instrument and offer an opportunity for establishing national benchmarks for the implementation of that right.87 79. The codification of the right to development becomes particularly relevant in the face of challenges posed by globalization. It will provide a legal framework with the potential to humanize the global marketplace and will reinforce international cooperation obligations pertaining to sustainable development. 88 This acquires fresh relevance in the context of the COVID-19 pandemic and its aftermath. 80. The focus on Member State responsibility in human rights treaty law restricts the integration of human rights into the international development effort and thus from delivering on its promise of protection to those adversely affected by globalization. The potential added value of a legally binding instrument on the right to development could also lie in complementing the current human rights regime with such an instrument which, while reiterating the primary responsibility of a State to protect and promote human rights, may take inspiration from principles derived from international development cooperation, including mutual accountability, alignment of policies among partner countries, and inclusive international partnerships.89 81. A legally binding instrument will serve to draw out the collective dimension of the right to development and enable further elaboration of its collective aspects. The normative potential of a binding instrument on the right to development relates primarily to the external dimensions of the right, i.e., to its solidarity aspects. Translating the notion of solidarity into a duty to cooperate and actively engage in strengthened international partnerships in support of development would represent another noteworthy outcome of the codification of the right to development. It may also be viewed as a sort of preventive solidarity that reduces the vulnerability of countries to environmental crises and natural disasters and provides greater resilience in the future.90 84 85 86 87 88 89 90 18 General statement by India at the twentieth session of the Working Group on the Right to Development, Geneva, 29 April 2019. Submission by Associazione Comunità Papa Giovanni XXIII. Letter dated 29 May 2019 from Amnesty International to the secretariat of the Advisory Committee to the Human Rights Council, Geneva. Submission by Associazione Comunità Papa Giovanni XXIII. Ibid. Ibid. Ibid.