A/HRC/36/53 recognition of indigenous peoples’ rights to their lands and resources, the challenges of securing effective participation, consultation and consent in those measures, and the necessity of protecting indigenous cultural values and governing structures in contemporary business practices.19 Joseph Kalt and Stephen Cornell call that the phenomenon of “cultural match” in indigenous economic development, noting that self-determination, effective institutions and internal legitimacy are threshold indicators for successful businesses in indigenous communities.20 51. The African Union’s Policy Framework for Pastoralism in Africa highlights the fact that “pastoral development efforts must go beyond single-sector technical approaches, and embrace indigenous knowledge, innovations for sustainable natural resources management, effective governance, and further integration of pastoral livelihoods with expanding market opportunities”. 21 The framework also highlights a number of good practices in Africa, including the recognition by the Government of the Central African Republic of the importance of pastoralists for the national economy, “with subsequent allocation to pastoralist communities of land and appropriate veterinary services”.22 52. In Latin America, the recognition and demarcation of lands has advanced but requires further protection, including through the implementation of indigenous territorial governing plans. The duty of States to consult and seek consent over measures that impact indigenous peoples’ lands and rights is also still a key challenge for land rights and human rights protection of indigenous peoples. In Brazil, after a national consultation process, a National Policy on Territorial and Environmental Management of Indigenous Lands was established in 2012 to provide practical measures to guarantee indigenous peoples full possession of their lands after demarcation. 23 To date, the main thrust of the implementation of the policy has been to encourage indigenous communities to draw up their own management plans for lands. Those plans are tools to better identify and reaffirm indigenous governing capacity, economic activities and traditional knowledge and cultural concerns in the use of their territories and natural resources, but are limited by budget cuts. However, if not combined with the advance of the land demarcations that still remain to be carried out, the policy cannot be considered complete. 2. Promoting indigenous peoples’ businesses through positive discrimination measures 53. Some States use tax incentives to encourage business development by or with indigenous peoples. For example, individuals and businesses on many Native American territories are partially exempt from certain taxes. In many cases, the exemption arises from the recognition of indigenous nationhood or early treaty settlements. In that situation, indigenous governments are able to implement their own tax regime, including sales taxes, which can be applied to indigenous and some non-indigenous businesses on their land. That has allowed the development of a range of businesses that would not have otherwise taken place. 24 Similarly, the Canadian First Nations Fiscal and Statistical Management Act provides authority for First Nations to collect tax. By opting into the tax system under that Act, First Nations are in a better position to promote economic growth and capitalize on business relationships. 25 The Whitecap Dakota First Nation is a small community with 19 20 21 22 23 24 25 http://idealog.co.nz/venture/2016/07/aotearoa-fisheries-rebrands-moana-new-zealand-deliverpremium-kiwi-seafood-world. Urbis, Enabling Prosperity: success factors in Indigenous economic development (Sydney, Westpac, 2014). See http://hpaied.org/publications/sovereignty-and-nation-building-development-challenge-indiancountry-today or http://hpaied.org/about/overview. African Union, Policy Framework for Pastoralism in Africa: Securing, Protecting and Improving the Lives, Livelihoods and Rights of Pastoralist Communities, p. 3. Ibid., p. 15. GIZ, “Protection and Sustainable Management of Indigenous Areas in the Amazon” (2014). Available from www.giz.de/en/worldwide/12525.html/. Owen Stanley, “The potential use of tax incentives for Indigenous businesses on Indigenous land”, CAEPR Working Paper No. 17/2002 (Canberra, CAEPR, 2002). Indigenous and Northern Affairs Canada, “First Nations Fiscal Management Act” (2017). Available from www.aadnc-aandc.gc.ca/eng/1393512745390/1393512934976. 11