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Sökning: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Lunds universitet

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61.
  • Schwartz, Christian (författare)
  • International - Taxation of Remote Workers – Is the Allocation of Taxation Rights in Line with the Benefit Principle?
  • 2023
  • Ingår i: World Tax Journal. - 1878-4917. ; 15:4, s. 621-641
  • Tidskriftsartikel (refereegranskat)abstract
    • This article deals with the taxation of the increasingly growing workforce able to perform their work remotely. The phenomenon of remote work has experienced rapid growth, particularly accelerated by the COVID-19 pandemic when employees were recommended or obliged to work from home due to government lockdowns and restrictions. With the increasing prevalence of remote work, employers are able to recruit personnel globally, transcending the limitations of local recruitment markets. Consequently, the jurisdiction for taxing employee income may change compared to work performed physically on site. In the article, the author analyses how the various articles of the OECD Model addressing employment income allocate the right to tax the income of an employee in situations of remote work. Additionally, the author raises the question whether the outcomes derived from the allocation rules in remote work scenarios align with the benefit principle. The benefit principle states that a taxpayer should pay taxes in line with the benefits received from public services in a state, and the author uses it to measure whether the states involved in the income-generating activity are sufficiently able to tax that income.
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62.
  • Scott, Matthew (författare)
  • Background brief: Building resilience to pandemic risk through rights-based and gender equal public service delivery at the local level
  • 2022
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • The purpose of this Background Brief is to communicate key components of an integrated human rights-based and gender equality approach to building resilience to pandemic risk at the local level. It addresses pandemic prevention, preparedness for response, and building forward better within the umbrella of the post-2015 development agenda. Rather than focusing on the biomedical aspects of disease treatment, this brief focuses on the wider economic, social, and environmental context within which pandemic resilience is either strengthened or depleted.
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64.
  • Scott, Matthew, et al. (författare)
  • The Role of National Law and Policy in Addressing Displacement in the Context of Disasters and Climate Change in Asia and the Pacific
  • 2020
  • Ingår i: Climate change, disasters and internal displacement in Asia and the Pacific: A human rights-based approach. - Milton Park, Abingdon, Oxon; New York, NY: Routledge, 2021. : Routledge. - 9780367625818 - 0367625814 - 9781003015062 ; , s. 18-54
  • Bokkapitel (refereegranskat)abstract
    • This chapter introduces the analytical framework for the research initiative as a whole. It begins with an overview of what the Guiding Principles offer, and where there are limitations when it comes to addressing displacement in the context of disasters and climate change. The chapter highlights the critical role of national law and policy in addressing internal displacement in the context of disasters and climate change. It considers human rights-based approaches to addressing different phases of displacement in legal and policy documents relating to disaster risk reduction and management and, to a lesser extent, climate change adaptation from across Asia and the Pacific.
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69.
  • Sturup, Joakim, et al. (författare)
  • Increased Gun Violence Among Young Males in Sweden : a Descriptive National Survey and International Comparison
  • 2019
  • Ingår i: European Journal on Criminal Policy and Research. - : Springer Science and Business Media LLC. - 0928-1371 .- 1572-9869. ; 25:4, s. 365-378
  • Tidskriftsartikel (refereegranskat)abstract
    • This population-based time-trend study examines gun violence rates among males in Sweden during the years 1996 to 2015 and compares the rate in Sweden to other Western European countries. Data were collected from six registries and are presented descriptively per 100,000 inhabitants. The risks among males in Sweden increased considerably in both lethal and non-lethal gun victimization and perpetration. Among males aged 15 to 29 there was a five-fold increase in risk for victimization in lethal and non-lethal gun violence during the 20-year observation period. In a comparative perspective the rate of gun homicide victimization among males 15 to 29 years was higher in Sweden compared to other Western European countries, while the risk for males over age 30 was at an average level. Based on the results of this study we conclude that gun violence among young males in Sweden has been on the rise and is at a high level compared to other Western European countries. The development of gun violence in Sweden can be characterized as endemic, prevalent in both population and socially vulnerable areas.
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70.
  • Sunnqvist, Martin, et al. (författare)
  • Coats of arms of Swedish royal dukes, 1557-2017
  • 2021
  • Ingår i: Genealogica & Heraldica : Origin and Evolution. XXXIInd International Congress of Genealogical and Heraldic Sciences - Origin and Evolution. XXXIInd International Congress of Genealogical and Heraldic Sciences. - 9781999979430 ; , s. 317-337
  • Konferensbidrag (refereegranskat)
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