A/HRC/36/46/Add.1 reducing the possibility of realizing important benefits. Of particular concern was the dual taxation regime that allow State governments to tax energy revenues derived from tribal lands without any requirement that those taxes be redeployed to serve tribal communities. This undermines tribes’ self-determination as they cannot adequately protect their communities against the negative impacts of development. Whether it is repaving destroyed roads, creating adequate environmental mitigation, providing emergency response plans or bulking up the capacity of law enforcement, energy-producing tribes find themselves lacking adequate resources to manage the impacts of development. 32. The Special Rapporteur heard from tribes about their proactive approach in asserting self-determination in the development of their own comprehensive energy policies. While expecting the United States to continue to fulfil its trust responsibility to them, tribes want to empower themselves to develop their resources for the benefit of their members. Particularly in the areas of historic preservation, social and environmental impacts and emergency management planning, the Special Rapporteur considers that indigenous peoples are best placed to lead in developing energy policies that affect them. 33. The deference to be afforded to Indian tribes in the energy development context should also be recognized by other stakeholders. The Special Rapporteur recommends that energy developers consider and address the difficulties that may arise in interacting with tribes and work to understand their unique perspective as the permanent inhabitants of their lands and territories. A committed and meaningful effort towards mutual understanding by companies should serve not only to assist them in meeting their responsibilities under the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework, but also to develop a productive and harmonious relationship between the tribes, companies and stakeholders. C. Economic, social, cultural and environmental impacts of energy development 1. Sacred places threatened by energy development 34. Energy development “has not only physically impacted our homelands and the purity of our soil, air and water it has also affected the public health, the community cohesion and the prayers and cultural practices of our people”.19 Energy and infrastructure development on and near tribal territories have unique impacts on Indian communities that cannot be calculated in environmental or economic terms only. Any exploration, extraction or remediation effort must take into account the links to the health, society, culture and spirituality of local indigenous communities. 35. While indigenous peoples have a vibrant and enduring relationship to their culture and sacred places, forced relocation and treaty renegotiation has alienated many tribes from their historical territories. Outside of indigenous control, many of these places have come under threat by energy development projects. Important examples include Chaco Canyon, Mount Taylor and Bears Ears. 36. Although designated a World Heritage Site by the United Nations Educational, Scientific and Cultural Organization (UNESCO) owing to its vast cultural resources with deep significance to the Pueblo and Navajo peoples, only the main complex of Chaco Canyon is protected by UNESCO and United States national park designations, despite the actual boundaries of the sacred place stretching miles beyond that area through sacred pathways evidencing sophisticated astronomical knowledge and which lead to other great houses that are part of the sacred place. The Chaco Canyon area contains one of the largest natural gas formations with a significant amount of crude oil. While there are no oil and gas activities within the official borders of the park, the Bureau of Land Management has issued hundreds of drilling permits in the surrounding area and recently announced a plan to review mineral leasing and development activity near the park. The review process was 19 8 Janene Yazzie (Navajo Nation), statement to the Special Rapporteur during the regional consultation with the Navajo Nation, Window Rock, Arizona, February 2017.