A/HRC/53/12 35. Protecting children against violence was primarily the responsibility of the cantons. However, the Confederation played a coordinating role, collaborated with the cantons and private organizations, and granted financial assistance for the development of programmes and projects in this field. The new provisions of the Civil Code on the right and duty to inform the Child and Adult Protection Authority, which had entered into force in 2019, strengthened the protection of children against abuse. 36. Since the adoption of the Federal Act on the Elimination of Discrimination against People with Disabilities some 20 years previously, conditions that were important for the realization of the rights of persons with disabilities in all areas of life had been established. In this context, the Federal Department of Home Affairs was responsible for proposing a strategy and a national action plan. A report on the national strategy for persons with disabilities for 2023–2026, which would be published in 2023, provided for further advances in this area. 37. Switzerland had acceded to multilateral conventions in the fields of administrative assistance in tax matters and had instruments for increasing tax transparency and combating tax evasion and fraud at the international level. Switzerland exchanged tax information, either on request or automatically, with more than 100 States in accordance with the regulations of the Organisation for Economic Co-operation and Development. Switzerland was an active member of the competent institutions in this area, and bank secrecy was no longer practised at the international level. Switzerland was actively involved in the search for national and international solutions to combat illicit financial flows from developing countries. Lastly, a bill intended to increase transparency and facilitate the identification of the beneficial owners of corporate entities was to be developed by the second quarter of 2023. 38. In conclusion, the delegation noted that the universal periodic review was a mechanism that strengthened the national discussion on human rights and encouraged Switzerland to analyse issues and challenges related to respect for human rights and to continue making improvements in that regard. Switzerland was proud to have made concrete progress since its third universal periodic review in 2017. Nevertheless, further efforts must be made. The recommendations received during the fourth cycle of the review would be given the most careful consideration, in close consultation with the cantons responsible for implementing them. II. Conclusions and/or recommendations 39. The following recommendations will be examined by Switzerland, which will provide responses in due time, but no later than the fifty-third session of the Human Rights Council: 39.1 Intensify efforts to ratify the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (Ghana); 39.2 Move towards ratification of the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (Chile); 39.3 Reconsider ratifying the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (Indonesia); 39.4 Consider ratifying the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (Bangladesh) (Mauritania); 39.5 Accede to the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, and promote national policies on migrants and family reunification (Egypt); 39.6 Accede to the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (Kyrgyzstan) (Rwanda); 6 GE.23-03429