United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas 2018, para. 10. (2) (e)
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[Meanwhile, where forced or compulsory labour is exacted as a tax, and where recourse is had to forced or compulsory labour for the execution of public works by chiefs who exercise administrative functions, the authority concerned shall first satisfy itself] that the execution of the work or the rendering of the service will be directed in accordance with the exigencies of religion, social life and agriculture.