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A/HRC/52/45: Non-binding set of practical guidelines for efficient asset recovery - Report of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights
https://web.dev.ohchr.un-icc.cloud/en/documents/thematic-reports/ahrc5245-non-binding-set-practical-guidelines-efficient-asset-recovery