The domestic resource mobilization needs of global South countries are arguably higher than ever before, to mitigate and recover from the long-term impacts of the pandemic. In this submission to the UN's Independent Expert on Foreign Debt and Human Rights, Prof. Attiya Waris, CESR highlights how the human rights obligations most relevant to her mandate - internatonal cooperation and assistance, extraterritorial obligations, maximum available resources - have been politically sidelined, little understood and under-leveraged. In addition, we call for the Independent Expert to investigate the linkages between rising debt, tax systems and governance, and climate action during her mandate.
