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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 III)

This book explores the global phenomenon of migration, transplantation, and borrowing of constitutional ideas. It combines conceptual and normative approaches to dissect a phenomenon which has been both praised and maligned in political and academic discourse. The book takes a broad view of the term 'constitutional'. Its contributors are drawn from the fields of comparative constitutional law, EU law, medieval history, political philosophy, international law, private law, and administration of justice. They consider constitutional transplantation as a specific case of the migration of ideas and place it within that broader intellectual framework of the movement of knowledge. The results of the movement of constitutional ideas can be found outside, as well as within, the law, and the implications of such movement go beyond it. The authors examine legal and constitutional systems in Asia, Europe, North and South America, as both sources and recipients of transplantations. The authors analyse, from historical, conceptual, and normative angles, the transplantation of constitutions and constitutional ideas from one state to another, and the role played by cultures and histories in the reception of constitutional provisions and ideas.

The Diffusion and Adoption of Constitutional Ideas

Constitutional Transplantations

Cambridge Studies in International and Comparative Law

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

Cable Empires

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

Studies in International Law

This book offers the first comprehensive study of unjust enrichment as a principle of international law. While domestic legal systems have long recognised unjust enrichment as a basis for restitution, its role in international law remains underexplored. This book addresses this gap by examining the roles of the international norm against unjust enrichment both as an independent basis for a claim and in the development and interpretation of other international norms. It explores the far-reaching implications of this norm for inter-state relations and investment arbitration. The book advances three key arguments: that unjust enrichment claims in international law may extend to indirect recipients; that states enriched through conduct harming another state can incur liability in unjust enrichment even without a transfer of value from the harmed state to the enriched state; and that the principle of unjust enrichment is not merely subsidiary to the law of state responsibility for internationally wrongful conduct. Through rigorous analysis, the book explores the rationales underlying unjust enrichment - proprietary, fairness, and wrongfulness - and evaluates their applicability in the international arena. It also considers practical challenges such as indeterminacy, multiple-claimant situations, and the risk of proliferating disputes. Drawing on jurisprudence from the Iran-US Claims Tribunal, ICSID, and other international tribunals, as well as comparative insights from English, German, US, and other domestic laws, the book provides a nuanced framework for applying unjust enrichment in international law. It will be indispensable for scholars of public international law, practitioners engaged in inter-state adjudication, government lawyers, and investment arbitration specialists seeking principled solutions to complex disputes.

Unjust Enrichment in International Law

This book re-examines the origins and development of the laws of war and human rights law and exposes an overlooked provision of the European Convention on Human Rights which permits the use of lethal force where absolutely necessary to quell an insurrection. When civilian casualties occur in internal armed conflicts, questions are asked about how civilians can be better protected against the use of force by armed insurgents and state security forces. The laws of war include protection against the targeting of civilians but permit the use of force based on 'military necessity' and allow 'proportionate' civilian casualties. Where those laws do not apply, the use of force is generally seen as being limited to self-defence. This creates paradigms of armed conflict and law-enforcement with very different rules. The paradigms are then treated by governments and other actors as being separate and divided by a threshold of violence, when, in practice, they overlap, both in the conduct of military operations and, this book argues, as a matter of law. Revisiting the law provides the opportunity to reassess the benefits and risks of the existing paradigms and consider how applying the provision permitting the use of lethal force in quelling an insurrection would affect them. The book concludes that it offers a middle way based on the existing law, but it requires wider recognition and development in order to achieve a more appropriate balance between human rights and collective security.

Lethal Force, Human Rights and the Laws of War

Quelling Insurrection

This book presents a contemporary perspective on legal rights centred on the longstanding will theory-interest theory debate. Starting with classical rights literature, central aspects of the debate in its modern idiom are contextualised within a social theory setting developed from the writings of Max Weber. The book explores the idea that the institutional and coercive character of legal enforcement necessitates viewing legal rights as a locus of social power residing within the 'institutional imagination': that is, in the decision-making of key institutional actors such as judges, prosecutors, police, governmental authorities - and ultimately supreme court judges - who routinely mobilise coercive mechanisms towards the enforcement of legal rights and powers. This marks a departure from the trend of rights literature to view legal rights largely from the standpoint of the right-holder. The book also touches on whether the emerging perspective points towards a 'third way' beyond the traditional two theoretical approaches. A major task of the study is the construction of an archetypal supreme court judge - personifying the 'institutional imagination' - fashioned, via Weberian sociology, from a critique of Ronald Dworkin's 'Herculean' judge and measured against doctrinal exegesis that draws on sources which include UK higher appellate court judgments.

Legal Rights and the Institutional Imagination

Elements of International Law

Reservations to Treaties

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

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

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

This volume examines judicial decisions that have shaped the law of asylum and refugee protection. Each chapter analyses a single judicial decision and locates it in a wider legal, political and policy context, tracing its subsequent impact on refugee law and policy. Some of the decisions analysed in this collection were foundational in establishing the reach of refugee law, particularly in defining the scope of the refugee definition. Others engage with key areas of refugee rights in contexts which indicate a critical turning point in state refugee policy, such as interdiction of boats at sea, encampment and extraterritorial asylum processing mechanisms. The contributions demonstrate how refugee protection is shaped by the intersection of different fields of law, including refugee law, human rights law, and domestic constitutional provisions. Reflecting this complexity, the collection explores decisions from the UK, Canada, USA, Kenya, Australia and Papua New Guinea, as well as regional courts including the European Court of Human Rights, Inter-American Court of Human Rights, the Court of Justice of the European Union, and decisions of the United Nations Human Rights treaty bodies. Authors include leading academics and practitioners in refugee and human rights law from a range of jurisdictions. This book offers compelling insights for anyone with an interest in international refugee protection, human rights, and the development of international refugee law.

International Jurisprudence on the Rights of Refugees

Landmark Cases in International Refugee Protection

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

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

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