This article contrasts the territorial unboundedness of company law, arising from ‘comity’, with the territorial constraint imposed on tax law i.e. ‘the revenue rule’. ‘Comity’ is found to be a judicial fig-leaf disguising a form of corporate sovereignty arising from the fact that economic relations are always already constituted through the corporate form before any scrutiny of their ontology. This observation is developed into a theory of ‘offshore’. The prevailing view of offshore is that the state bifurcates its sovereignty to create juridical spaces where international capital is relieved of local tax/regulatory regimes. This article seeks to underpin that view with an analysis whereby corporate capital and state sovereignty are rival species of property regime, existing in a state of mutual antagonism. On this view offshore is the juridical space, manifesting itself through the aforementioned bifurcations, where the company is sovereign over the state rather than vice-versa.
{"title":"Corporations, comity and the ‘revenue rule’: a jurisprudence of offshore","authors":"Clair Quentin","doi":"10.1093/LRIL/LRAB001","DOIUrl":"https://doi.org/10.1093/LRIL/LRAB001","url":null,"abstract":"\u0000 This article contrasts the territorial unboundedness of company law, arising from ‘comity’, with the territorial constraint imposed on tax law i.e. ‘the revenue rule’. ‘Comity’ is found to be a judicial fig-leaf disguising a form of corporate sovereignty arising from the fact that economic relations are always already constituted through the corporate form before any scrutiny of their ontology. This observation is developed into a theory of ‘offshore’. The prevailing view of offshore is that the state bifurcates its sovereignty to create juridical spaces where international capital is relieved of local tax/regulatory regimes. This article seeks to underpin that view with an analysis whereby corporate capital and state sovereignty are rival species of property regime, existing in a state of mutual antagonism. On this view offshore is the juridical space, manifesting itself through the aforementioned bifurcations, where the company is sovereign over the state rather than vice-versa.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/LRIL/LRAB001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43301174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Despite their importance in globalised trade, shipping containers have been neglected in legal scholarship. Our disciplinary fascination with written forms of legal activity has come to the detriment of the study of regulatory practices that operate beyond textual mediums. In this article, I argue that processes of containerisation created transnational patterns of material normalisation. By reconstructing the debates within the International Organization for Standardization, I suggest that container standardisation effectively normalised a particular vision of world ordering. Instead of seeing containers as insignificant metal boxes, I contend they are repositories of sociotechnical imaginaries of global governance.
尽管集装箱在全球化贸易中很重要，但在法学研究中却一直被忽视。我们对法律活动的书面形式的学科迷恋已经损害了对超越文本媒介的监管实践的研究。在本文中，我认为，集装箱化的过程创造了跨国模式的材料正常化。通过重构国际标准化组织(International Organization for Standardization)内部的辩论，我认为集装箱标准化有效地规范了一种特定的世界秩序观。我不认为容器是无足轻重的金属盒子，而是认为它们是对全球治理的社会技术想象的储存库。
{"title":"Normalising global commerce: containerisation, materiality, and transnational regulation (1956–68)","authors":"D. Quiroga-Villamarín","doi":"10.1093/LRIL/LRAB003","DOIUrl":"https://doi.org/10.1093/LRIL/LRAB003","url":null,"abstract":"\u0000 Despite their importance in globalised trade, shipping containers have been neglected in legal scholarship. Our disciplinary fascination with written forms of legal activity has come to the detriment of the study of regulatory practices that operate beyond textual mediums. In this article, I argue that processes of containerisation created transnational patterns of material normalisation. By reconstructing the debates within the International Organization for Standardization, I suggest that container standardisation effectively normalised a particular vision of world ordering. Instead of seeing containers as insignificant metal boxes, I contend they are repositories of sociotechnical imaginaries of global governance.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/LRIL/LRAB003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41503043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
After leaving the issue mostly unaddressed, the UN Committee on Economic, Social and Cultural Rights has in the last few years increasingly raised concerns about economic inequality, recommending progressive taxation to finance social spending. However, emphasising tax-and-transfer to ensure sufficient provision risks humanising and legitimising neoliberalism, leaving deeper structures untouched.
联合国经济、社会和文化权利委员会(UN Committee on Economic, Social and Cultural Rights)在过去几年里越来越多地提出了对经济不平等的担忧，建议通过累进税为社会支出提供资金。然而，强调税收和转移支付以确保充足的供应，可能会使新自由主义人性化和合法化，而不触及更深层次的结构。
{"title":"Humanising not transformative? The UN Committee on Economic, Social and Cultural Rights and economic inequality in OECD countries 2008-19","authors":"Kári Ragnarsson","doi":"10.1093/lril/lraa020","DOIUrl":"https://doi.org/10.1093/lril/lraa020","url":null,"abstract":"\u0000 After leaving the issue mostly unaddressed, the UN Committee on Economic, Social and Cultural Rights has in the last few years increasingly raised concerns about economic inequality, recommending progressive taxation to finance social spending. However, emphasising tax-and-transfer to ensure sufficient provision risks humanising and legitimising neoliberalism, leaving deeper structures untouched.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/lril/lraa020","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41382611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article considers the battle over resource extraction in the non-self-governing territory of Western Sahara. I analyse how the language of human rights has simultaneously been used by the Moroccan state to justify its extractive operations in the territory while Saharawi refugees use it to challenge these operations. Such competing invocations of human rights generate insight into how rights are made and re-made through configurations of populations, territory, markets, and regulations.
{"title":"Contested language in the making and unmaking of Western Sahara’s extractive economy","authors":"Randi Irwin","doi":"10.1093/lril/lraa021","DOIUrl":"https://doi.org/10.1093/lril/lraa021","url":null,"abstract":"\u0000 This article considers the battle over resource extraction in the non-self-governing territory of Western Sahara. I analyse how the language of human rights has simultaneously been used by the Moroccan state to justify its extractive operations in the territory while Saharawi refugees use it to challenge these operations. Such competing invocations of human rights generate insight into how rights are made and re-made through configurations of populations, territory, markets, and regulations.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/lril/lraa021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42051224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The 1993 UN World Conference on Human Rights, the second held in the history of the UN, and the sequel to the 1968 conference in Tehran, was convened as the faith in the liberal democratic human rights order was renascent. Economic and social rights, one of the dominant notes of Tehran a quarter century earlier, were—in comparative terms—marginal to Western priorities. This paper draws on new archival research to assess the new equilibrium in post-Cold War human rights that emerged from Vienna. The interrelationship between political, civil, and legal freedoms, and economic and social provisions was pared down to mere exhortation. After the transnational ‘Breakthrough’ of human rights NGOs in the 1970s, almost everyone had begun to transliterate their cause to the language of human rights—but it had become a language which required the excision of economic radicalism as a prerequisite for drawing on its newly inflated moral currency.
{"title":"The 1993 World Conference on Human Rights and the retreat of a redistributive rights vision","authors":"R. Burke","doi":"10.1093/lril/lraa023","DOIUrl":"https://doi.org/10.1093/lril/lraa023","url":null,"abstract":"Abstract\u0000 The 1993 UN World Conference on Human Rights, the second held in the history of the UN, and the sequel to the 1968 conference in Tehran, was convened as the faith in the liberal democratic human rights order was renascent. Economic and social rights, one of the dominant notes of Tehran a quarter century earlier, were—in comparative terms—marginal to Western priorities. This paper draws on new archival research to assess the new equilibrium in post-Cold War human rights that emerged from Vienna. The interrelationship between political, civil, and legal freedoms, and economic and social provisions was pared down to mere exhortation. After the transnational ‘Breakthrough’ of human rights NGOs in the 1970s, almost everyone had begun to transliterate their cause to the language of human rights—but it had become a language which required the excision of economic radicalism as a prerequisite for drawing on its newly inflated moral currency.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47392339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Introduction: ‘Redistributive Human Rights?’ symposium ","authors":"J. Dehm, Ben Golder, Jessica Whyte","doi":"10.1093/lril/lraa018","DOIUrl":"https://doi.org/10.1093/lril/lraa018","url":null,"abstract":"","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/lril/lraa018","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43858311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article intervenes in contemporary debates about the future of economic and social human rights. It analyses neoliberal and mainstream liberal theories and argues that both approaches substantially limit understanding of these rights. The article concludes by discussing some of the challenges facing an alternative, socialist conception of economic and social rights.
{"title":"Against ‘ideological neutrality’: on the limits of liberal and neoliberal economic and social human rights","authors":"Zachary Manfredi","doi":"10.1093/lril/lraa019","DOIUrl":"https://doi.org/10.1093/lril/lraa019","url":null,"abstract":"\u0000 This article intervenes in contemporary debates about the future of economic and social human rights. It analyses neoliberal and mainstream liberal theories and argues that both approaches substantially limit understanding of these rights. The article concludes by discussing some of the challenges facing an alternative, socialist conception of economic and social rights.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2020-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44207836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the last three decades, wartime sexual violence has become one of the main concerns for feminists engaged with international law. This essay reviews Karen Engle’s monograph on the causes and implications of today’s common-sense narrative about sexual violence in conflict. It shows how Engle’s powerful critique of ‘carceral feminism’ may represent a starting point for a new discussion of sex and war in international law.
{"title":"Of sex and war: carceral feminism and its anti-carceral critique","authors":"M. Pinto","doi":"10.1093/LRIL/LRAA022","DOIUrl":"https://doi.org/10.1093/LRIL/LRAA022","url":null,"abstract":"\u0000 In the last three decades, wartime sexual violence has become one of the main concerns for feminists engaged with international law. This essay reviews Karen Engle’s monograph on the causes and implications of today’s common-sense narrative about sexual violence in conflict. It shows how Engle’s powerful critique of ‘carceral feminism’ may represent a starting point for a new discussion of sex and war in international law.","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/LRIL/LRAA022","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46368178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Corporation, Law and Capitalism: reflections on capitalist law and queer resistance","authors":"E. Jones","doi":"10.1093/lril/lraa008","DOIUrl":"https://doi.org/10.1093/lril/lraa008","url":null,"abstract":"","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/lril/lraa008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"61643535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"‘To see the world in a grain of sand’: law and capitalism revealed through the corporation","authors":"Dan Danielsen","doi":"10.1093/lril/lraa007","DOIUrl":"https://doi.org/10.1093/lril/lraa007","url":null,"abstract":"","PeriodicalId":43782,"journal":{"name":"London Review of International Law","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/lril/lraa007","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44731075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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