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    Implementing a (global?) minimum corporate income tax: An assessment of the so-called "Pillar Two" from the perspective of developing countries

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    Almost eight years have passed since the BEPS Action Plan was launched by the OECD and Action 1 identified corporate income tax challenges derived from the digitalization of the economy as a relevant area to be addressed. As from January 2019, the stream of work at the OECD has changed. Apparently, a novel era - “BEPS 2.0” - has begun under the slogan of working on a “without prejudice” basis and a two-pillar approach with the aim of reaching an agreement on a global solution. Though the author recognizes the need to find a coordinated answer, she believes that in the construction of said solution, attention should be given to specific features and policy preferences evidenced by developing countries. Under this scenario, this contribution focuses on the so-called “Pillar Two” and assesses its “Global Anti-Base Erosion (GloBE) proposal” from said perspective. After her analysis, the author concludes that this rushed political-driven proposal not only has been designed in the benefit of major and more advanced economies, but it goes far more beyond “BEPS”. In this vein, the author advocates for concentrating the efforts and resources on a transparent discussion that directly addresses efficient and fairer nexus and profit allocation rules – main concern for developing countries and, in the autor´s view, the base problem to be solved

    Notes from the Editorial Team

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    The Age of Climate Change: Cultural Change Temporalities and Crisis Awareness

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    This article elaborates the multiple temporalities of climate change discourses and practises and discusses some possible common denominators in the timescales and time structures related to global warming. It first examines some of the key concepts in climate research, before discussing vernacular notions of time. Finally, some expressions and tropes that have impacted a trans-national popular climate discourse are examined. The timescales and temporal structures discussed have quite different extents, from millions of years to a generation or two. Some of these temporalities are chronological while others are cyclical. They are also about completely different phenomena—from geology to society and kin. However, the article concludes that they are interconnected through their focus on the present moment, and the temporal structure of kairos, in Frank Kermode’s understanding of the term. In that regard, they are temporalities expressing a notion of a contemporary crisis, that is both urgent and of almost cosmological propositions

    Dansk sproghistorie. Vol. 2. Ord for ord for ord. Editor-in-chief: Ebba Hjorth; Editoral board: Henrik Galberg Jacobsen, Bent Jørgensen, Birgitte Jacobsen, Merete Korvenius Jørgensen & Laurids Kristian Fahl

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    Review of: Dansk sproghistorie. Vol. 2. Ord for ord for ord. Editor-in-chief: Ebba Hjorth; Editoral board: Henrik Galberg Jacobsen, Bent Jørgensen, Birgitte Jacobsen, Merete Korvenius Jørgensen & Laurids Kristian Fahl, Aarhus: Aarhus Universitetsforlag 2018, ISBN 9788771841633, 506 pp

    Roland Scheel (ed.), Narrating Law and Laws of Narration in Medieval Scandinavia (Ergänzungsbände zum Reallexikon der Germanischen Altertumskunde, vol. 117, eds: Sebastian Brather, Wilhelm Heizmann & Steffen Patzold)

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    Review of: Roland Scheel (ed.), Narrating Law and Laws of Narration in Medieval Scandinavia (Ergänzungsbände zum Reallexikon der Germanischen Altertumskunde, vol. 117, eds: Sebastian Brather, Wilhelm Heizmann & Steffen Patzold), Berlin: Walter de Gruyter 2020, ISBN 9783110654219, eISBN (PDF) 9783110661191, eISBN (EPub) 9783110662320, ISSN 1866-7678, x + 295 pp

    From Exploitation Through Justice Towards Exploiting Justice: Conceptions of Justice in the Closing of a Suburb School in Sweden

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    This article argues that current iterations of solutions for preventing school segregation are constrained by an overreliance on particular representations of justice, in which the other is perceived as the responsible other. Studying the grounds for a decision to close a suburb school in Sweden, this article engages partly in an analysis on what implicit conception of justice that manifests itself, partly in exploring a conception of justice open towards a multiple and open-ended spatiality. It is argued that in order to imagine and construct such a spatiality, a majoritarian approach to justice must be abandoned in favour of a minoritarian one. Doing so, justice further needs to abandon a distribution of blame and responsibility and instead seek to pluralize forces flowing through different spatialities. A minoritarian approach to justice, I argue, can be envisioned by applying the concept of segmentarity as developed by Gilles Deleuze and Félix Guattari

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