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Inter-American Yearbook on Human Rights
/ Anuario Interamericano de Derechos Hum

Inter-American Yearbook on Human Rights / Anuario Interamericano de Derechos Humanos, Volume 40 (2024) (Volume I)

The modern field of comparative international law emerged in the last century, but it still suffers from a lack of intellectual and methodological foundations. This ambitious collection fills that gap. It examines the key concepts of comparative international law, including its historical and critical perspectives. Contributors from a wide geographical range present their diverse and thought-provoking views on international and comparative law. This is a much-needed and cutting-edge book on an undervalued yet topical field of research.

Foundations and Critique

Comparative International Law

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Modern Studies in European Law

Structural Principles of EU Law

This is the essential practitioner's guide to animal welfare and animal protection law in the Crown Court and magistrates' courts of England. Animal law is a roughly stitched patchwork of domestic acts, regulations, orders and statutory codes, interlaced with international treaties, regulations and directives. The resultant body of law is immense: with acts still in force today dating back to the 1800s and dozens of enabling clauses permitting the tapestry constantly to evolve. Sometimes prosecutors use the law to protect animals, for instance by prosecuting those thought to have abused them. Other times defence advocates are those protecting animals, for instance by defending allegedly dangerous dogs from destruction. This guide sets out the law and provides practical advice for those on either side of the courtroom. The guide's primary focus is on criminal cases that concern kept animals, farmed animals, animals in science, wild animals, dangerous dogs and animal protection activists. It also features chapters on related civil orders in the magistrates' courts, as well as a practical chapter on funding in animal-related cases. This is the only guide of its kind, written as a handbook for frontline practitioners in England's criminal courts. It draws on decades of experience and is written by two experts, in consultation with an array of specialists in each practice area. This makes it a must-have book for anyone practising or wishing to practise animal welfare or animal protection law.

Animal Welfare and Animal Protection Law - A Practitioner’s Guide

Róisín Á Costello provides a critical analysis of the ways in which law is portrayed in Irish literature and argues that authors from Ireland (writing in both Irish and English) have consistently used literature as a mechanism to challenge and critique institutional power. In doing so, she argues that Irish literature, and the narratives it has created about law, have been used to re-assert and recomplicate Irish identities at sites of conflict and to interrogate the legitimacy of power and how it is exercised. Drawing on a range of texts including novels, poetry, plays, song and satire, Costello illustrates that Irish literature has acted as a decolonial and intersectional force in critiquing the institution of law and constructing national, linguistic and political identities in Ireland. She traces a pattern in which Irish authors consistently used literature as a lens for legal analysis in Ireland, using their work to address fundamental concerns about the legitimacy of law, the role of doubt in legal proceedings, the need for popular accountability, and the marginalisation of minority groups an identities by formal institutions and system.

Critical Approaches to Institutions, Power and Identity

Law in Irish Literature

Argentine Freedom
 is the first account of the most disruptive figure in Argentine history since the nation’s return to democracy. In just a few years, Javier Milei rose from television economist and social media provocateur to president of a country long defined by crisis, state intervention, and political polarization. His ascent has sparked fierce debate at home and abroad: Is Milei a threat to democracy, a neo-conservative, or the herald of a much larger revival of the classical liberal tradition?
 
 The book provides a balanced examination of Milei’s rise to power. Rather than judging his policies, economic historian Sebastián Álvarez and political philosopher Ezequiel Spector ask a deeper set of questions: Where do Milei’s ideas come from? How do they relate to Argentina’s liberal tradition and its history of populism, socialism, and authoritarianism? And what does his presidency reveal about the tensions between liberty, equality, and democracy in the twenty-first century?&nbsp;
 
 Blending economic history, political philosophy, and contemporary analysis,&nbsp;
 Argentine Freedom
 traces Argentina’s long ideological arc from the liberal foundations of the 1853 Constitution, through Peronism, military rule, neoliberal reform, and the interventionist turn after the 2001 collapse, to the two liberal “waves” that culminated in Milei’s election. Along the way, it unpacks the meanings of liberalism and libertarianism, contrasts them with their main rivals, and situates Milei within both national history and a broader global surge of anti-establishment leaders.
 
 The resulting book offers a new way to understand Javier Milei as a political actor—and Argentina as a country once again at a crossroads.
 Sebastián Álvarez
 is Professor at Universidad Adolfo Ibáñez in Chile and Associate Researcher at the Graduate Institute in Geneva, Switzerland. His work explores the history of finance and banking in Latin America, with particular attention to how capital markets shape economic policy and international relations. He is the author of 
 Mexican Banks and Foreign Finance
 (Palgrave Macmillan, 2019).
 Ezequiel Spector
 is Research Professor and Director of the Master of Arts program in Philosophy, Politics, and Economics at Adolfo Ibáñez University in Chile. He is the author of 
 Freedom as Social Cooperation
 &nbsp;(Palgrave Macmillan, 2026).

Javier Milei and the Libertarian Wave

Argentine Freedom

Cambridge Studies in International and Comparative Law

The Co-Production of Infrastructure, Technology, and International Law

Cable Empires

For more than a century, the United States has relied on the income tax to fund government and shape distributional policy. Designed to tax both labor and capital, the system has drifted from that ambition. The Income Tax Collapse offers a clear, accessible account of how this shift occurred.
At the center of the book is the set of techniques known as "buy, borrow, die", longstanding features of tax law that allow wealthy households to accumulate and spend capital income while reporting little or none of it. These practices now shape outcomes for entrepreneurs, business owners, workers, mixed work-wealth households, and the wealthiest citizens.
Looking ahead, the book identifies the structural pressures driving the system and presents realistic reform options, from adjustments to realization rules to broader shifts such as mark-to-market, wealth taxation, or progressive spending taxes.

Buy, Borrow, Die and Beyond

The Income Tax Collapse

Contemporary Studies in Corporate Law

Many attempts have been made to reduce the harms caused by business and to make companies become socially responsible. This book approaches the subject from a new perspective arguing that reflexive law offers the best means to align the interests of large companies with those of society and that recent developments in European company law fit a reflexive model. A reflexive company law, rather than trying to directly regulate companies, aims to affect internal decision-making processes to make companies responsive to outside interests and prevent them from operating as closed systems singularly focused on shareholder value. In this vein, the EU has recently imposed new obligations on companies to develop corporate sustainability reporting and due diligence processes as part of its objective to create a climate-neutral and sustainable economy. This book presents an argument for how the 'societal company' - a company that has an internal culture of transnational responsibility to do no harm but that retains the autonomy necessary to be economically productive - can be established through reflexive law. The book will appeal to researchers, policy makers and lawyers interested in corporate sustainability, regulatory theory, company law and EU law.

Sustainability, Shareholder Value, and European Company Law

The Societal Company

In this book, practitioners, judges and academics provide a comprehensive assessment of the Contracts (Rights of Third Parties) Act 1999, a legislative cornerstone of English contract law. The 1999 Act is a central statute in contract law, which transformed the rules on privity. Yet comparatively little is written on it. On the Act's 25th anniversary this study fills that gap. Experts in the field from academia and practice assess its reach and impact, shedding light on its areas of complexity. In addition to essays addressing the main provisions of the 1999 Act and the remedies that can be pursued under it, the consequences of the legislation on arbitration, banking, construction, employment, insurance, shipping and many other specialist fields are considered. The volume is introduced and concluded by reflections on the Act's history and future by Lord Burrows and Lady Justice Cockerill. This is a seminal reference work for all practitioners engaging with the 1999 Act, as well as scholars and students of contract law.

The Contracts (Rights of Third Parties) ACT 1999 at 25

What impact has Australia had on international law and what is its significance in terms of its participation in the transnational legal system? This collection of essays delves into the history of Australia's interactions with international law and considers how its people have shaped international law. It explores key issues such as the country's imperial and settler past. It assesses how Australians have contributed to key institutions such as the ICJ, the UN and the British Commonwealth. It gives a fascinating insight into international law's impact on a domestic legal system and the complex and multifaceted nature of that relationship. Scholars from across the international spectrum, whether in the field of law, politics or history, will welcome this erudite and engaging work.

From Empire to the Contemporary World

Australia in the International Legal System

This book examines the EU Member States' national rules on recognition and enforcement of Non-EU judgments. Through its country report methodology, it explores the rules of 21 Member States in a structured manner. The emerging points of convergence - and divergence - form the basis of a detailed comparative report, which provides a unique overview of the current legal framework of recognition and enforcement of non-EU judgments across the European Union. This allows for (at least) three intriguing points of comparison: between the laws of the individual Member States; between the laws of the Member States and the legal framework applicable to EU judgments under the Brussels Ia Regulation; and between the laws of the Member States and the 2019 HCCH Judgments Convention. This ambitious and unique work will be an indispensable reference for scholars, policymakers, and practitioners in the field of international commercial law.

Recognition and Enforcement of Non-EU Judgments

Inter-American Yearbook on Human Rights / Anuario Interamericano de Derechos Humanos, Volume 40 (2024) (Volume I)

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