GENEVA (18 August 2023) – The UN Independent Expert on foreign debt, other financial obligations and human rights,
Attiya Waris, will visit the Bahamas from 21 to 31 August 2023.
During her visit, Waris will examine a wide range of issues related to illicit financial flows, fiscal affairs, debt and
their implications for human rights, and climate change, including the impact of domestic economic and financial
policies on human rights and their extraterritorial consequences.
The UN expert will meet with authorities in charge of taxation, finance, trade, environment justice, human rights and
social affairs. She will also meet with civil society and the private sector.
The expert will present her report to the Human Rights Council in March 2024.
Ms Attiya Waris (Kenya) took up the function of 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 on 1 August 2021. She holds a PhD in Law and is a specialist in Fiscal Law, Policy and Development. Ms Waris teaches at
the Law School, University of Nairobi, Kenya and has previously taught in South Africa, Rwanda, Malaysia and the United
Kingdom. Ms Waris has researched and published on global and regional issues. She published 'Tax and Development’ (2013)
offering links between tax and human rights and her more recent publication ‘Financing Africa’ is the first publication
globally to map out African fiscal systems.