A/HRC/36/52 I. Mandate and background 1. In its resolution 31/22, the Human Rights Council requested its Advisory Committee to conduct a comprehensive research-based study on the impact of flow of funds of illicit origin and the non-repatriation thereof to the countries of origin on the enjoyment of human rights, including economic, social and cultural rights, with a special emphasis on the right to development. 2. Among its other goals, the study was commissioned with a view to compiling relevant best practices and main challenges and to make recommendations on tackling those challenges on the basis of the best practices in question. The Advisory Committee was asked to present a progress report to the Human Rights Council at its thirty-sixth session for its consideration. The Council also requested the Advisory Committee to seek, if necessary, further views and the input of Member States, relevant international and regional organizations, the United Nations High Commissioner for Human Rights and relevant special procedures, as well as national human rights institutions and non-governmental organizations (NGOs) in order to finalize the study. The Council further requested the Advisory Committee to take into account the final study on illicit financial flows, human rights and the 2030 Agenda for Sustainable Development by the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights (A/HRC/31/61). 3. At its seventeenth session, the Advisory Committee established a drafting group composed of Mario Luis Coriolano, Mikhail Lebedev, Obiora Chinedu Okafor (CoRapporteur), Ahmer Bilal Soofi (Chair) and Jean Ziegler (Co-Rapporteur). Mona Omar joined the drafting group during the eighteenth session of the Committee. 4. The present report additionally draws on earlier studies sponsored by the United Nations, including: (a) Illicit financial flows, human rights and the post-2015 development agenda: interim study by the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, Juan Pablo Bohoslavsky (A/HRC/28/60 and Corr.1); (b) Final study on illicit financial flows, human rights and the 2030 Agenda for Sustainable Development by the Independent Expert, Mr. Bohoslavsky (A/HRC/31/61); (c) “Illicit financial flows, tax and human rights”, background paper prepared by Esther Shubert to inform the final study; 1 (d) The negative impact of the non-repatriation of funds of illicit origin on the enjoyment of human rights: interim report by the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights, Cephas Lumina (A/HRC/22/42 and Corr.1). II. Introduction and definition A. Definition of illicit financial flows 5. As important as it is to the problems of underdevelopment, poverty and the lack of realization of human rights around the world, the expression “illicit financial flows” is a 1 Available at www.ohchr.org/Documents/Issues/IEDebt/IllicitFinancialFlows Consultation/BackgroundPaperFinal.pdf. 3