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Rodríguez-Ponga P: Welcoming the
Stranger

Welcoming the Stranger

Hospitality, Sovereignty and the Law of Migration

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

Landmark Cases

From Van Gend en Loos and Costa v ENEL to Cassis de Dijon and Consten and Grundig, Landmark Cases in EU Law explores the most important and well-known EU law cases in two volumes. These volumes show how the European Court of Justice has played a fundamental role in the construction of the European Union in the past 70 years. Many EU 'landmark' cases have been controversial, yet no-one can deny that they have been essential in defining the Union legal order as we find it today. Volume 2 explores the 'substantive' cases that have shaped the Union's internal market, its competition law as well as its internal and external policies. Each of the twenty cases within this volume is placed in its historical and doctrinal context, and each chapter also presents the history of its reception by the Court and academia.

Substantive Cases

Landmark Cases in EU Law, Volume 2

Studies in International Trade and Investment Law

This book charts a pioneering course for researchers and policy makers seeking to understand, navigate and influence the decentralised international legal order. It invites readers on an exploratory journey that treats international trade, investment and tax law as laboratories for the application of the complexity framework to public international law. It describes familiar international legal regimes in unfamiliar terms by shining a light on trade, investment and tax as living sub-systems inside a self-organising network. Drawing on the vocabulary and metaphors of the complexity framework, such as emergence, feedback, attractors and path-dependency, the book explores why treaties proliferate, why some legal reforms stagnate and others cascade, and where small, well-placed interventions can redirect the whole. Moving beyond descriptive frames, the book supplies a predictive lens and a practical toolbox for steering international law, for example, towards increased resilience. A rich repertoire of examples and vivid metaphors show how legal evolution is shaped. The book's critical reflections keep the promise of complexity grounded in normative debates. Written for readers with only a basic background in the regimes that govern international economic relations and no prior knowledge of complexity, the book introduces a novel frame of reference to the study of public international law. This book is written for anyone worried about incoherence, fascinated by interconnectedness, and searching for levers of change.

Interaction and Evolution in International Economic Law

Public International Law as a Complex Adaptive System

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

A compilation of federal regulations, the Code of Federal Regulations (CFRs) are an authoritative source of government information representing broad subject areas.

Code of Federal Regulations, Title 40 Protection of the Environment 72-79, Revised as of July 1, 2024

Hart Monographs in Transnational and International Law

This book offers the first comprehensive study of quasi-judicial bodies and their operation in international law. What are quasi-judicial bodies as a formulation in international law? Though these are currently legion at the international level, there is yet to be a rigorous analysis of them as a category. This book fills this gap by setting out a comprehensive and detailed map of this quasi-judicial terrain. Taking a comparative approach, it looks at the form and function of these bodies, as well as commenting on their effectiveness. It goes further to explore their understanding at the domestic and international court level. This is a fascinating study that will be of interest to all scholars of international courts and institutions.

What are quasi-judicial bodies as a formulation in international law? Though these are currently legion at the international level, there is yet to be a rigorous analysis of them as a category. This book fills this gap by setting out a comprehensive and detailed map of this quasi-judicial terrain. Taking a comparative approach, it looks at the form and function of these bodies, as well as commenting on their effectiveness. It goes further to explore their understanding at the domestic and international court level. This is a fascinating study that will be of interest to all scholars of international courts and institutions.

Quasi-Judicial Bodies in International Law

Hart Studies in Private Law

This book provides a comprehensive study of two parallel notions of civil and common law: cause and consideration. It does this in three ways; with historical, comparative, and functional perspectives. Aspects of cause and consideration are hotly contested by contract lawyers and this book will bring clarity by looking at the English and Continental positions. Key areas of focus include: enforceability, questions of legality and morality, contractual justice, and the correction of unjustified property displacements. Bringing together a team of experts, the book discusses (in some cases for the first time in English) complex questions of both academic and practical importance.

Exploring the Foundations of Contract Law

Cause and Consideration

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

This book addresses the veritable flood of litigation sparked by interest rate swaps and other financial derivatives and looks at the way in which these disputes are solved across a variety of jurisdictions. It discusses how the issue is dealt with in Europe -where derivatives litigation is a pervasive problem- by comparing solutions in the UK, Germany, Austria, Switzerland, France, Italy, Spain, the Netherlands, Belgium, Norway, Poland and Hungary. It also addresses financial derivatives litigation beyond Europe, namely in the US, Australia, Hong Kong, and Singapore. Derivatives litigation raises a variety of highly relevant issues: it provides insights into the duties of care owed by the bank to its clients in terms of information, transparency and warnings; it is revelatory for conflicts of interests, since banks who enter into derivatives take contrarian positions to their clients, raising the question whether they are allowed to do so despite their role as fiduciaries. The book addresses the private law effect of regulatory conduct of business rules included in the European Markets in Financial Instruments Directive (MiFID), and also looks at the capacity of public bodies to enter into derivatives agreements against the backdrop of intricate conflict of laws issues. By analysing derivatives litigation, the book sheds light on the general relationship between private law, civil procedure, supervisory actions, regulatory action, administrative law, criminal law, and alternative dispute resolution, as well as on how to deal with mass claims in the financial sector. An essential resource for practitioners involved in cross-border litigation, policy makers, and researchers.

Risk, Regulation, and Responsibility

Financial Derivatives Litigation

Oxford Commentaries on International Law

A Commentary

The European Convention on Human Rights

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.

Welcoming the Stranger

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