International Law Research Articles

The Quiet Evolution in International Tax: Domestic Law and Double Taxation

This article describes the respective roles of international tax law (predominantly tax treaties) and domestic tax law and their relationship with each other. This is a complex and interdependent relationship, with treaties, as special law, generally overriding domestic law. The article discusses the founding principle of tax treaties preventing double taxation, reflecting the original purpose of tax treaties. Subsequent developments over time have vigorously established the second principle of treaties: that the purpose of tax conventions is also to prevent tax avoidance and evasion. Such an increasingly important principle heralds the rise of anti-avoidance rules, prevention of abuse and the preservation of domestic taxing rights. The thesis in this article is that domestic law has prevailed against the more specialized law of treaties and at an increasing rate. This evolution has occurred in situations where the special law of treaties is “watered down” by the principle that treaties should not be allowed to be abused or in situations where they facilitate tax avoidance. What are the implications of this trend on the development of international tax policy? The article reflects on the respective roles of international and domestic law and guides us to suggestions on how to preserve important international tax principles in good faith and limit expedient domestic tax law changes when they are not driven by taxpayers’ abusive actions.

International organizations’ practice in the interpretation of their constituent instruments

Abstract Subsequent practice of international organizations plays an important role in the interpretation of their constituent instruments. Based on Articles 5 and 31(3) of the Vienna Convention on the Law of Treaties (VCLT), when such practices have become established or have been consented to by all States parties, they can be considered authoritative interpretations. The legal basis for considering practices of international organizations in other circumstances, however, is not entirely clear. The International Law Commission proposed that these practices may still be considered in the application of Articles 31 and 32 of the VCLT but left many issues undiscussed. This article argues that it is possible to consider international organizations’ practice in the application of Article 31 if a strong inference about the original intention of States parties can be drawn therefrom. To address difficulties involved in evaluating the probative value of international organizations’ practice, this article borrows a tool from probability theory—likelihood ratio—and shows that, absent a major change of circumstances, international organizations’ earlier practice can be seen as credible evidence of States parties’ original intention and considered in the application of Article 31.

Colonial Interactions

Abstract This research article analyses the complex interplay between international law and Islamic law in shaping the possibilities for Palestinian (armed) resistance against Israeli occupation. It uses “interaction” (between two legal systems with much epistemological overlap) as a lens with which to ground this meta-analysis, understanding international law and Islamic law as necessarily co-constitutive. Following a historical and macro-scale examination of this relationship, the research article then applies the analysis to Mandate Palestine, identifying a Palestinian “state of exception” that excludes Palestinians from international law’s ‘protective jurisdiction’. As such, the article situates Palestinian (armed) resistance within the gap that emerges between international law’s colonial reverberations and Islamic law’s emancipatory potential.

The Distinction between Refugees and Immigrants

Abstract International law obliges states to admit refugees while allowing discretion in accepting voluntary immigrants. This study, based on a 26-country survey, examines citizen attitudes towards these groups. With reference to the debate in political philosophy, the authors distinguish between different attitudinal groups: Nationalists, who advocate for border control; Cosmopolitans, who support unrestricted immigration rights; Legalists, who align with international law by supporting state discretion for voluntary immigrants but mandating refugee acceptance; and Inconsistents, who believe the state should have the right to reject refugees but not voluntary immigrants. The findings reveal that most citizens do not differentiate between refugees and voluntary immigrants, challenging the legal distinction in international law. Nationalists make up 44% of respondents, Cosmopolitans 31%, Legalists 15%, and Inconsistents 9%. Nationalists and Cosmopolitans have clear social profiles based on structural and cultural characteristics, while Legalists and Inconsistents do not.

Left Atheist Activism and Crime of Genocide in Francoist Spain

Abstract This article examines whether the mass killings of people with leftist ideology by the Franco regime can be interpreted as genocide in accordance with the provisions of international law. The present study underscores the influence of religion on the configuration of Francoist criminal policy and provides evidence that allows Francoist repression to be considered as genocide. Individuals with leftist ideologies were presented not only as a political group but also as a religious group with atheist and non-Catholic beliefs. In this sense, the mass political repression conducted by the Franco regime fulfils the objective elements (actus reus) of genocide due to the fact the religious element played a significant role in justifying the annihilation of Republicans. The victims of Francoist repression were in fact selected not only because they belonged to a certain political movement or party but also because they belonged to a certain religious group.

Seeking Asylum in the United States: Intersectional Analysis of the Experiences of Transgender Women from the Central American Northern Triangle

The Northern Triangle countries, including El Salvador, Guatemala, and Honduras, are sources of a significant number of asylum seekers in the United States today. This article examines the underlying societal dynamics in these countries and considers the typical profile of transgender immigrant women seeking asylum in the U.S. on the legal grounds of having faced gender-based violence in their countries of origin. It analyzes the relevant international conventions as well as the social determinants of the health and mental health of transgender asylum seekers. It draws from 35 cases of transgender immigrant women subjected to child sexual abuse; sexual assault, including assault by police; and forced sex work; it reviews examples from the academic and gray literature, including a precedent-setting case heard before the Inter-American Court on Human Rights. It discusses the implications for social science professionals, including the role of experts of country conditions. It provides guidance for immigrant service providers and advocates, particularly the importance of gender-affirming policies and healthcare to this population deserving of protection.

Migrant Rights Protections and Their Implementation in 45 Countries

To what extent do national governments protect the human rights of migrants, and what are the political and economic circumstances associated with more robust protection? To address these questions, we leverage a rigorous, novel database of migrant rights derived from international laws and standards. We evaluate the extent to which 64 indicators—divided into 17 different categories of migrant rights—appear in national statute and case law in 45 of the world's principal destination states. We find that 61% of the indicators of migrant rights in the Migrant Rights Database, derived from the international human rights baseline, are reflected in the letter of national law—nearly two out of every three. However, we also find that national authorities implement these de jure protections 71% of the time. Taken together, about 44% of migrant rights are both protected and implemented in the countries examined. In a correlational analysis, we find that governments tend to protect more rights when their countries are more democratic, maintain more independent judiciaries, protect more rights in their constitutions, ratify more human rights treaties, permit stronger civil society, and are characterized by more political stability. There is also a weak trade-off between de jure migrant rights protections and the number of migrants a country admits.

Environmentally Induced Human Displacement and Human Rights: Bridging Legal Gaps Through a Human Rights-Based Approach

Abstract This article discusses the complex issue of environmentally induced human displacement and emphasises the urgent need for a comprehensive approach to address it effectively. It begins by examining the terminology and underlying causes of environmentally induced human displacement and highlights the interdependence of environmental degradation, climate change and human migration. Next, it stresses the importance of protecting displaced individuals irrespective of terminology and advocates for a human rights-based approach as the most effective means to ensure their legal status and protection. The article calls for a paradigm shift within the human rights regime through the recognition of a right to a healthy environment in a legally binding global instrument. That shift would provide a stronger legal foundation for protecting environmentally induced displaced persons and would bridge the existing gaps in international law. Furthermore, the introduction of this right would empower States to clearly define their obligations and grant displaced individuals access to legal recourse and support systems, ensuring their rights are recognised and upheld.

Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services

This article examines the limited consensus among Pillar One participating jurisdictions regarding market jurisdiction. It explores the reasons behind such limited consensus and its broader implications for international tax law.

Human Rights Violations: The Entry Point for International Troops into Papua

This research explores human rights violations in Papua, focusing on the feasibility of international troop deployment as an intervention strategy against a backdrop of severe abuses such as extrajudicial killings and arbitrary arrests documented by organizations such as Amnesty International. The study aims to assess the potential role of international troops in safeguarding human rights and maintaining peace, using a qualitative methodology to analyze secondary data from human rights organizations and governmental sources to identify trends and challenges. The main contributions include highlighting gaps in existing interventions, proposing a conceptual framework for international troop deployment that considers legal, political, and ethical dimensions, and contextualizing issues of state sovereignty and regional diplomacy within the ASEAN framework. Specific findings indicate that while international troop deployment could enhance civilian protection and accountability, it faces significant barriers, including legal constraints related to international law, political resistance from local authorities and neighboring states, and ethical concerns such as the risk of escalating violence and undermining local governance. The study concludes by suggesting a balanced approach emphasizing dialogue, sustainable development, and cooperation within ASEAN to address human rights issues in Papua effectively.

Introduction to the Symposium “The monusco Intervention Brigade at Ten” Ten Years of the monusco Intervention Brigade: International Law Concerns on the Future of Peacekeeping and the Protection of Civilians

Abstract This is an introduction on a special issue on ‘The monusco Intervention Brigade at Ten’. The special issue includes three articles that discuss the impact of ten years of practice of the monusco Intervention Brigade on peacekeeping in general and the protection of civilians in the Democratic Republic of the Congo in particular.

The right to education in the mother tongue for Ukrainian refugees in Romania according to international and national law

Since the outbreak of the Russian invasion in February 2022, millions of Ukrainian citizens have sought refuge in Romania, with a significant number of people still remaining in the country as of the latest reports. Romanian government data indicate that by April 2024, approximately 154,617 Ukrainian refugees, including 50,000 school-aged children, were residing in the country. Before this crisis, Romania had established robust educational language rights for its Ukrainian minority of around 40,000 citizens. This study rigorously examines these pre-existing language rights within Romania’s legal framework, focusing on public education provisions. Central to the inquiry is whether the comprehensive language rights afforded to Romania’s Ukrainian minority could be extended to the Ukrainian-speaking refugees. The study begins with an introduction contextualizing the refugee crisis and outlining the existing legal framework for minority language rights in Romania. The legal analysis covers constitutional and sub-constitutional provisions, alongside with an examination of international agreements such as the bilateral treaty between Romania and Ukraine, the Framework Convention for the Protection of National Minorities, and the European Charter for Regional or Minority Languages. Special emphasis is placed on education provisions, including curriculum design, textbooks, language of instruction, and decision-making. By addressing these pivotal questions, this study contributes to the theoretical discourse around the personal scope of minority language rights in Europe and offers a nuanced insight into Romania’s legal framework on minority language education. It also seeks to elucidate how Romania’s legal commitments accommodate both established minority communities and newly arrived refugees with similar linguistic and cultural backgrounds. Further sociological research is needed to explore the implementation of Ukrainian-language education to the benefit of the Ukrainian refugees, which was beyond the scope of this study. Nevertheless, Romania possesses all the necessary legal elements to serve as a truly best practice model in Europe for organizing and ensuring good quality education in the mother tongue for Ukrainian refugees.

“Humanitarian Intervention” Concept in Crises Conditions Facing the International Community: Principles, Objective, Achievements

The humanitarian intervention concept has undergone great changes last decades, especially with disappearance of the “classical” East-West confrontation which prevents this concept implementation in practice in the pressing need context to ensure minimum functioning of the rule of law main institutions. This tendency is dictated by several factors, not only the legal nature but largely psychological, sociological and ultimately humanistic. Experts in international human rights law have noted and continue to emphasize that international law is reoriented to the natural person interest, often to the detriment of the states interests thereby influencing the very institution of international law subjects. However, the legal argumentation of the humanitarian intervention is closely related to the system functionality interpretation of international law principles, the topic that is traditionally debated between the adherents of classical “state sovereignty” and human rights concept in one form or another supranational.

International Law on the Use of Force and Hybrid Warfare

Abstract This article will consider the primary legal issues under international law on the use of force presented by Hybrid warfare. The legal terminology with regards to warfare has developed separately under laws on the use of force and the laws of armed conflict. Under the UN Charter, for example States have the obligation not to use force in their international relations and to settle any dispute peacefully. It constitutes a general prohibition on the threat or use of force and concludes that all Members shall refrain in their international relations from the threat or use of force against the territorial integrity or political independence of any state, or any other manner inconsistent with the Purposes of the United Nations. Nevertheless, the UN Charter provides exceptions to the use of force through self-defence and the authorization of the Security Council to maintain or restore international peace and security. Mainly concerns are raised about the abuse of such thresholds by adversaries for their own tactical and strategic advantage.

THEORY AND PRACTICE OF REGIONAL SECURITY: UZBEKISTAN IS THE LEVER OF REGIONAL SECURITY IN CENTRAL ASIA

The article examines certain issues regarding the theory and practice of regional security. The concepts of region and regional security are defined and their main aspects are touched upon. As a result of the analysis of theoretical and practical materials, the author comes to the conclusion about the importance of regions and subjects of international law, including Uzbekistan, in ensuring regional security in Central Asia.

What we mean

In the twenty-first century, cyberspace and the ‘real world’ have become inseparable. The stability and security of cyberspace therefore affect, in increasingly profound ways, the economies, international reputations, national security, military capabilities and global influence of states. In their short history, operations in cyberspace have already been used extensively by states and their non-state supporters for many purposes. They are an inevitable aspect of contemporary international affairs while carrying significant risk. In this Adelphi book, Marcus Willett, a former deputy head of GCHQ, argues that there is no coherent or widely shared understanding of what cyber operations really are, how they are used and what they can do; or of their implications for strategic affairs and international law; or what their ‘responsible’ use really entails. The myths and misunderstandings that abound tend to dull the conceptual clarity needed by strategic policymakers and overseers, and they complicate the essential task in a liberal democracy of maintaining public consent for, and legitimisation of, the development and use of such capabilities. The book sheds light on these issues, exposing myths and clarifying misunderstandings.

Perspectives in Dialogue: Debating the GCR’s Impact on the International Refugee Protection Regime

The State adopted the Global Compact on Refugees (GCR) in 2018 to consolidate the International Refugee Protection Regime (IRPR). Drawing on International Relations (IR) theories and international law, different perspectives can be taken on the nature of the GCR and the IRPR, and their legal and non-legal relationship. The lack of a universally accepted definition for the IRPR allows for various interpretations, ranging from narrow positivism to broad global governance and self-organisation approaches. Similarly, the legal status of the GCR can be seen as non-law, soft law, or fully binding law depending on the criteria used. Applying realist, liberal, and constructivist theories, this article argues that the GCR’s anticipated legal and political development and its impact on the IRPR will be influenced by the chosen IR paradigm, reflecting different views on the rule of international law and power dynamics among stakeholders. By examining the case study of Kenya as a host of a protracted refugee operation, the article provides a practical illustration of how different IR lenses offer divergent perspectives on international burden and responsibility sharing in the Global South. This analysis aims to provide a comprehensive and nuanced understanding of the complex relationship between the GCR and the IRPR.

The future

In the twenty-first century, cyberspace and the ‘real world’ have become inseparable. The stability and security of cyberspace therefore affect, in increasingly profound ways, the economies, international reputations, national security, military capabilities and global influence of states. In their short history, operations in cyberspace have already been used extensively by states and their non-state supporters for many purposes. They are an inevitable aspect of contemporary international affairs while carrying significant risk. In this Adelphi book, Marcus Willett, a former deputy head of GCHQ, argues that there is no coherent or widely shared understanding of what cyber operations really are, how they are used and what they can do; or of their implications for strategic affairs and international law; or what their ‘responsible’ use really entails. The myths and misunderstandings that abound tend to dull the conceptual clarity needed by strategic policymakers and overseers, and they complicate the essential task in a liberal democracy of maintaining public consent for, and legitimisation of, the development and use of such capabilities. The book sheds light on these issues, exposing myths and clarifying misunderstandings.

Selected issues regarding children’s rights in the war on terror with a particular focus on Syria

Abstract The aim of the article is to analyse the legal situation of the children held in camps in northeast Syria. The situation in the camps is devastating and poses a threat to the children’s right to life as well as physical and mental integrity. The article explores whether the states of citizenship of these children exercise any jurisdiction over them, and if the answer is affirmative, to what extent they exercise this jurisdiction. Next, the research will focus on the question of whether the states of citizenship have the obligation to repatriate those children from Syria. To this aim, the status of these children as victims of human trafficking will be also examined. Lastly, the deliberations will focus on the policy of citizenship revocation that is applied by some states in terrorism combatting and it will be studied whether this policy can be applied to children in conformity with international law. It results from the analysis that states have obligations towards children placed in the Syrian camps being their nationals, especially an obligation to repatriate them and to enable their rehabilitation and reintegration.

Aspects of the Concept of Collective Security in Contemporary International Law and the Role of the Republic of Moldova in the Context

The relevance of the topic is emphasized by the fact that the maintenance of international peace and security is one of the main tasks of modern international law, especially in the context of ongoing dramatic events and changes that threaten global security. Therefore, international cooperation in the field of collective security is important for countering threats and represents the main direction of international cooperation between states in order to create a concrete basis for confronting threats to common security. This is also relevant for the Republic of Moldova, given its neutral status, European aspirations and partnership with Euro-Atlantic security structures. Thus, the study emphasizes the importance and relevance of issues related to the maintenance of international peace and security, focusing on the need to strengthen international cooperation and integration of the Republic of Moldova into regional and global security structures in order to ensure a stable and secure environment for all international actors.