A/RES/73/190 Preventing and combating corrupt practices and the transfer of proceeds of corruption, facilitating asset recovery and returning such assets to legitimate owners, in particular to countries of origin, in accordance with the United Nations Convention against Corruption 24. Urges States parties to the Convention to ensure that reliable, accurate and updated beneficial ownership information on companies is accessible to law enforcement agencies and other relevant authorities, including, as appropriate, financial intelligence units and tax administrations, thus facilitating the investigation process and the execution of requests, and encourages States parties to the Convention to cooperate in order to implement the measures necessary to enable them to obtain reliable information on beneficial ownership of companies, legal structures or other complex legal mechanisms, including trusts and holdings, used to commit crimes of corruption or to hide and transfer proceeds; 25. Urges Member States, where appropriate and consistent with their national legal systems, to provide each other with the widest po ssible assistance in investigations of and proceedings in civil and administrative matters relating to corruption offences, committed by natural or legal persons, including, if appropriate, through mutual legal assistance, for the detection of corruption o ffences, the identification, freezing and confiscation of assets, and the other purposes established in article 46, paragraph 3, of the Convention; 26. Calls upon Member States to take the necessary measures, in accordance with their domestic law, to permit another Member State to initiate civil action in their courts to establish title to or ownership of property acquired through the commission of corruption offences by natural or legal persons, as well as to permit their courts to recognize a civil claim of another Member State for payment of compensation or damages caused by corruption offences and for ownership of confiscated property acquired through the commission of such offences; 27. Urges States parties to the Convention to prevent, investigate and prosecute corruption offences established in accordance with the Convention, including, among others, when they involve vast quantities of assets, to freeze, seize, confiscate and return proceeds of offences, in accordance with the Convention, and to consider measures criminalizing attempts to commit such offences, including when organized criminal groups are involved; 28. Calls upon States parties to the Convention to take measures to ensure that legal and natural persons are held accountable for corruption offences in accordance with its terms, including, among others, when they involve vast quantities of assets, and encourages States parties to the Convention to consider the legal aspects of asset recovery and to strengthen cooperation in criminal matt ers, in accordance with chapter IV of the Convention; 29. Encourages Member States to prevent and combat all forms of corruption by increasing transparency, integrity, accountability and efficiency in the public and private sectors, and recognizes in this regard the need to prevent impunity by prosecuting corrupt officials and those who corrupt them and to cooperate in their extradition, in accordance with the obligations under the Convention; 30. Stresses the need for transparency in financial institutions, invites Member States to work on the identification and tracking of financial flows linked to corruption, the freezing or seizing of assets derived from corruption and the return of such assets, in accordance with the Convention, and encourages the pro motion of human and institutional capacity-building in that regard; 31. Urges States parties to the Convention to give timely consideration to mutual legal assistance requests relating to the identification, freezing, tracing and/or recovery of proceeds of corruption and to respond effectively to requests for exchange of information related to proceeds of crime, property, equipment or other instruments referred to in article 31 of the Convention situated in the territory of the requested State party, in accordance with the provisions of the Convention, including article 40; 10/15 18-22286