The obligation to mobilise resources: Bridging human rights, Sustainable Development Goals, and economic and fiscal policies.

The report focuses on the legal obligations of states and private entities to mobilise all resources at their disposal, including those that could be collected through taxation or prevention of illicit financial flows, to satisfy minimum essential levels of human rights and finds that states who facilitate or actively promote tax abuses, at the domestic or cross-border level, may be in violation of international human rights law.