01763nam a22001337a 4500100005600000245004500056260007100101300000800172520119100180650015501371856008301526942000701609999001301616  aUN Office of the High Commissioner for Human Rights  aIllicit financial flows and human rights  aGenevabUN Office of the High Commissioner for Human Rightsc2015.  a2p.  aThe 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.  aADVANCE FREE FRAUD AID CAPITAL FLIGHT CORRUPTION CROSS BORDER HUMAN TRAFFICKING ILLICIT WEALTH INEQUALITY SMUGGLING TAX EVASION TERRORISM TRANSPARENCY  uiffoadatabase.trustafrica.org/iff/illicit_financial_flows_and_human_rights.pdf  cNA  c296d296