Sökning: "Hedvig Lärka"

Hittade 2 uppsatser innehållade orden Hedvig Lärka.

1. 1. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Hedvig Lärka; [2020]
   Nyckelord :corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

   Sammanfattning : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. LÄS MER

3. 2. Finding the Ball: En narratologisk efterforskning i rättens ontologiska dimensioner

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Hedvig Lärka; [2018]
   Nyckelord :Deleuze; Guattari; deleuzeoguattari; ontologi; critical legal studies; rättsfilosofi; Law and Political Science;

   Sammanfattning : The fact that jurisdiction requires a juris is rarely questioned. All the more rare is the question of what the law really is: the question stands out as almost naïv. By putting into play the epistemological thought of philosophers such as Deleuzeoguattari I will try to initiate a discussion concerning the being of law. LÄS MER