Illicit financial flows and human rights UN Office of the High Commissioner for Human Rights ADVANCE FREE FRAUD AID CAPITAL FLIGHT CORRUPTION CROSS BORDER HUMAN TRAFFICKING ILLICIT WEALTH INEQUALITY SMUGGLING TAX EVASION TERRORISM TRANSPARENCY The article articulates the link between IFFs and human rights. The Human Rights Council adopted resolution 25/9 in which it requested the Independent Expert on the effects of foreign debt to undertake a further study to analyse the negative impact of illicit financial flows on the enjoyment of human rights in the context of the post 2015 development agenda. Corruption is a serious barrier to effective resource mobilization and allocation and diverts resources away from activities that are vital for poverty eradication, the fight against hunger, and economic and sustainable development. The resolution also recalls that “the enjoyment of human rights, be they economic, social and cultural, or civil and political, in particular the right to development, is seriously undermined by the phenomenon of corruption and the transfer of funds of illicit origin, which may endanger the stability and security of societies, undermine the values of democracy and morality and jeopardize social, economic and political development, especially when an inadequate national and international response leads to impunity. Earlier studies on illicit financial flows and human rights are cited. Geneva UN Office of the High Commissioner for Human Rights 2015. 2015. Text 2p. iffoadatabase.trustafrica.org/iff/illicit_financial_flows_and_human_rights.pdf