Background

Pursuant to Human Rights Council resolution 52/17, the United Nations Independent Expert on foreign debt, other international financial obligations and human rights, Ms Attiya Waris will undertake a country visit to Kuwait from 1 to 8 October 2025 at the invitation of its Government. Her visit will focus, in accordance with her mandate, on a wide range of issues related to Islamic finance, its principles and application in poverty alleviation, illicit financial flows, fiscal affairs, development assistance, debt, and their implications on human rights. She aims to acquire on-site knowledge on the issues related to her mandate and provide insights and recommendations to the Government and other stakeholders.

A report summarizing the visit and including recommendations will be presented to the UN Human Rights Council in March 2026.

Ms Attiya Waris was appointed Independent Expert on foreign debt, other international financial obligations and human rights by the Human Rights Council in its 46th session. She took her position on 1 August 2021.

Objectives

The Independent Expert invites all stakeholders to provide views, documentation, analysis and relevant information to inform the preparation of her visit to Kuwait. In particular, she invites academics, non-governmental organizations and networks, trade unions, think tanks, international financial institutions and UN entities, as well as individuals, to provide inputs.

Contributions should be concise and address the specific issues of the mandate of the Independent Expert, such as:

Key questions and types of input/comments sought

Any responses you provide to the questions below would be greatly appreciated. You need not answer all of them – you can focus on the ones that are relevant to you.

General

• How are Islamic principles and policies related to debt and financial issues aligned with the human rights obligations that Kuwait has adhered to?
• What is the State’s understanding of international cooperation and assistance in the context of foreign debt and international financial obligations?

Debt management, economic policies, and Islamic financial intervention for poverty alleviation

• What is the effect of foreign debt on the realization of all human rights, at national and local levels?
• What information and analysis are available as regards financial assistance, debt restructuring, debt sustainability, and negotiations with international financial institutions, developing countries, creditors, including private creditors, and their impacts on human rights, in particular economic, social, cultural, and environmental rights?
• Information on monetary, economic, and fiscal policy and reforms – in particular on revenue, taxation, social expenditure, public debt management, and more generally the use of maximum available resources for the realization of human rights;
• The Islamic finance interventions for poverty alleviation, public spending, and investment in all human rights, at central, provincial, and municipal levels.

Debt

• What are the Islamic and other mechanisms in place for debt forgiveness and restructuring that might be useful at a global level?
• What are the challenges Islamic mechanisms and others face in handling foreign debt as creditors both as individuals and as a State?

Taxation

• Which are the main Islamic principles that allow for domestic and global taxation and human rights protection?
• What challenges will the State face in the implementation of these principles?

Cross-border financial flows

• Which Islamic principles and others are applicable for currency regulation, monetary policy, as well as the control of movement of finance across borders?
• What is the national status on financial transparency and regulation in relation to anti-money laundering/corruption and anti-tax avoidance laws, accountability, and public participation?

Other

• Please provide any other information, documents or background materials that may be relevant for the mandate.

How inputs will be used?

If you would like your submission to inform the preparations of the visit, please send any responses to the questions to hrc-ie-foreigndebt@un.org as soon as possible but no later than 15 September 2025.

Please send your contributions in English in Word format and indicate "Input - Country visit to Kuwait” in the email subject line; limit your contributions to a maximum of 2,500 words, and if necessary, provide links to relevant documents or attach annexes.

Please feel free to share this call with anyone who might be interested in contributing.

Your responses will be kept confidential. Neither you nor your organization will be identified, and your submission will not be attributed to you or your organization.

Should you have any questions, please do not hesitate to contact us.