E/CN.6/2024/L.3 (kkk) Encourage the allocation of subsidies and tax incentives to pro -poor policies and programmes for the eradication of poverty and the promotion of gender equality; (lll) Improve international debt mechanisms to support debt review, debt payment suspensions and debt restructuring, as appropriate, with an expansion of support and eligibility to vulnerable countries in need; commit to continuing to assist developing countries in avoiding a build-up of unsustainable debt and in implementing resilience measures so as to reduce the risk of relapsing into another debt crisis; recognize the importance of new and emerging challenges and vulnerabilities in regard to developing country external and domestic debt sustainability; call for strengthened multilateral action s and coordination by all creditors to address the deteriorating debt situation; recognize the important role, on a case-by-case basis, of debt relief, including debt cancellation, as appropriate, and debt restructuring as debt crisis prevention, management and resolution tools; and acknowledge that these measures can enhance fiscal space for investments for all women and girls living in poverty. (mmm) Consider, as appropriate, stronger debt management initiatives for some low- and middle-income countries that are not part of the existing debt relief initiatives, which now have large debt burdens that may create constraints on mobilizing the resources needed to achieve sustainable development goals, gender equality and the empowerment of all women and girls, and stresses the importance of medium- and long-term debt sustainability to deal with debt, including non-Paris Club debt; Foster new development strategies towards sustainable economies and sustainable societies (nnn) Encourage championing programmes that increase the capacity of women-led and women-owned businesses and can contribute to advancing gender equality and women’s economic empowerment, which has a positive impact on economic growth and helps to reduce poverty, while recognizing the cri tical role of women as producers and traders and the need to address their specific challenges in order to facilitate their full, equal and meaningful participation in domestic, regional and international trade and promoting export-led growth in developing countries that responds to individual development needs, considering that international trade is an engine for inclusive growth and poverty eradication and that it contributes to the promotion of sustainable development, structural transformation and indu strialization, particularly in developing countries; (ooo) Strengthen international and regional cooperation, including North South, South-South and triangular cooperation, bearing in mind that South -South cooperation is not a substitute for, but rather a complement to, North-South cooperation, and invite all States to enhance South-South and triangular cooperation focusing on shared development priorities, including by implementing effective and targeted capacity-building in developing countries and exchanging best practices to support national plans to implement all the Sustainable Development Goals with the involvement of all relevant multiple stakeholders in government, civil society and the private sector, while noting that national ownership and lead ership in this regard are indispensable for the achievement of gender equality and the empowerment of all women and girls and for improving their lives and well-being in the context of addressing poverty and strengthening institutions and financing with a gender perspective; (ppp) Urge developed countries to fully implement their respective official development assistance commitments, including the target of 0.7 per cent of their 24/27 24-05678