A/HRC/RES/58/7 within the shared responsibility for facilitating efficient international cooperation for the prompt recovery of assets of illicit origin, Affirming the responsibilities of requesting and requested States in the return of the proceeds of crime, cognizant that requesting States must seek return as part of their duty to ensure the application of the maximum available resources to the full realization of all human rights for all, including the right to development, address human rights violations and combat impunity, and that requested States, on the other hand, have a duty to assist and facilitate the return of the proceeds of crime, including through judicial assistance, as part of their obligation of international cooperation and assistance under chapters IV and V of the United Nations Convention against Corruption and in the field of human rights, Concerned at the challenges and difficulties that both requested and requesting States face in the return of the proceeds of crime owing to, inter alia, lack of political will in the requested States due to the benefits gained from the illicit financial flows, differences in legal systems, the complexity of multijurisdictional investigations and prosecutions, lack of familiarity with the mutual legal assistance procedures of other States and difficulties in identifying the flow of funds of illicit origin, noting the particular challenges in recovering them in cases involving individuals who are or have been entrusted with prominent public functions and their family members and close associates, and recognizing that legal difficulties are often exacerbated by factual and institutional obstacles, and noting also the difficulties of providing information establishing a link between the proceeds of corruption in the requested State and the crime committed in the requesting State, which in many cases may be difficult to prove, and of applying conditionalities by requested States, Recognizing that numerous technical, legal and practical challenges are to be addressed in order to facilitate the repatriation of funds of illicit origin to countries from where they were originally stolen, Reaffirming the 2030 Agenda for Sustainable Development, in particular Sustainable Development Goal targets 16.4, 16.5, 16.6 and 16.10, which underline the commitment of States to significantly reduce by 2030 illicit financial and arms flows, and the Addis Ababa Action Agenda, adopted at the Third International Conference on Financing for Development, held in Addis Ababa in July 2015, which underlined, in particular, that measures to curb illicit financial flows were integral to achieving sustainable development, Recognizing the need for reform of the global taxation system, as part of genuine efforts to combat illicit financial flows, in line with human rights law, and the need for better international cooperation and assistance in the regulation, repatriation and taxation of flows from developing countries for the promotion and realization of human rights, Noting the corrosive effect that tax avoidance and tax evasion have on trust, the social compact, financial integrity, the rule of law and sustainable development, affecting the poorest and most vulnerable, Welcoming General Assembly resolution 77/244 of 30 December 2022, in which the Assembly decided to begin intergovernmental discussions on ways to strengthen the inclusiveness and effectiveness of international tax cooperation through the evaluation of additional options, including the possibility of developing an international tax cooperation framework or instrument that is developed and agreed upon through a United Nations intergovernmental process, taking into full consideration existing international and multilateral arrangements, Welcoming also General Assembly resolution 79/235 of 24 December 2024 on the promotion of inclusive and effective international tax cooperation at the United Nations, in which the Assembly decided to adopt the terms of reference for a United Nations Framework Convention on International Tax Cooperation and to establish a Member State-led, openended intergovernmental negotiating committee to draft the United Nations Framework Convention on International Tax Cooperation and two early protocols simultaneously in accordance with the terms of reference, Acknowledging that illicit financial flows and their interlinkages with the growing debt crises, particularly in developing countries, have underscored the need for an 3