40. 情报机构实施的域外拘留应受法律管辖，并且必须符合国际法。为确保问责，此类拘留应接受有效的独立审查和监督，并提供所有相关信息。114 《国家对国际不法行为的责任》第 16 条(A/56/10, chap. IV.E.2)评注；红十字国际委员会，《日内瓦第一公约》评注，第 160 段；Pacholska 著，Complicity and the Law of InternationalOrganizations, pp. 129-167; James Crawford 著，State Responsibility: The General Part (CambridgeUniversity Press, 2013)，第 408 页；Stefan A.G. Talmon 著，“A plurality of responsible actors:international responsibility for acts of the coalition provisional authority in Iraq”, in The Iraq War andInternational Law, Phil Shiner 和 Andrew Williams 编(Hart Publishing, 2008); Marco Sassòli 著，“State responsibility for violations of international humanitarian law”,《国际红十字评论》，第 84 卷，第 846 期(2002 年 6 月)，413 页。115 人权事务委员会，第 29 号一般性意见，第 11 和第 16 段；第 35 号一般性意见，第 66-68 段。116 《国家对国际不法行为的责任》，第 41 条第 2 款；《国家对国际不法行为的责任》第 41 条(A/56/10, chap. IV.E.2)评注，第 11 段。
40. Extraterritorial detention by intelligence services should be governed by law and must be in conformity with international law. To ensure accountability, such detention should be subject to effective independent review and oversight mechanisms with access to all relevant information.