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  • 28651.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law. Jönköping University, Jönköping International Business School, JIBS, Information Centre for Foreign Law.
    Improving tax compliance in a globalized world: National Report: Sweden2017Conference paper (Refereed)
  • 28652.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    International administrative cooperation and exchange of information in the area of VAT2014Conference paper (Refereed)
  • 28653.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law.
    International administrative cooperation and exchange of information in the area of VAT2015In: VAT/GST in a Global Digital Economy / [ed] Michael Lang, Ine Lejeune, Alphen aan den Rijn: Kluwer Law International, 2015, p. 161-167Chapter in book (Refereed)
  • 28654.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    IUR-information: Specialutgåva : Värderingsfrågor inom dansk och svensk skatterätt2004Collection (editor) (Other academic)
  • 28655.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    IUR-information: Specialutgåva: Förhandsuttalanden2001Conference proceedings (editor) (Refereed)
  • 28656.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Leasing or letting of conference rooms etc2005In: International VAT Monitor, ISSN 0925-0832, Vol. 16, p. 141-142Article in journal (Refereed)
  • 28657.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Legal Information and the Internet: Experiences and Challenges2002In: Legal Information and the Internet: Experiences and Challenges, Stockholm: Informationsteknologikommissionen , 2002, p. 59-62Conference paper (Other (popular science, discussion, etc.))
  • 28658.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Lexino - Rättsanalyser: Mervärdesskattelagen (1994:200): en uppdaterad och utökad digital version av Björn Westbergs bok "Mervärdesskatt - en kommentar" publicerad 1997 (564 sidor)2012Book (Other academic)
  • 28659.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesbeskattning vid obestånd2001In: Svensk Skattetidning, ISSN 0346-2218, p. 975-985Article, book review (Refereed)
  • 28660.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskatt - en kommentar1997Book (Other academic)
  • 28661.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskattedirektivet: En kommentar2009Book (Other academic)
  • 28662.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    National Case Law on the Letting of Parking Spaces by a Public Body2004In: International VAT Monitor, ISSN 0925-0832, Vol. 15, p. 74-75Article in journal (Other academic)
  • 28663.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    New Swedish Rules on the Taxation of Non-Resident Individuals2005In: European Taxation, ISSN 0014-3138, Vol. 45, no 2, p. 77-78Article in journal (Refereed)
  • 28664.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Nordisk mervärdesskatterätt: Behandlingen av utländska företag, varor eller tjänster inom ramen för nationella lagar1994Doctoral thesis, monograph (Other scientific)
  • 28665.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ny dom belyser den omöjliga lex Uggla2005In: Dagens Industri, ISSN 0346-640X, no 2005-12-30Article in journal (Other (popular science, discussion, etc.))
  • 28666.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Paper on ‘Income Taxation on International Electronic Commerce’: addressed to “Convegno di studi su La fiscalità del commercio via Internet1999In: Facoltà di Economia, Università degli Studi di Urbino, Italy, 1999Conference paper (Other academic)
  • 28667.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Paper on Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?2001In: Conference on Legal Aspects of Electronic Commerce, Köge April 27 – 28 2001, Copenhagen Business School, 2001Conference paper (Refereed)
  • 28668.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Punktskatter vad är det?2002In: Svensk Skattetidning, ISSN 0346-2218, p. 122-129Article, book review (Other academic)
  • 28669.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Reduced VAT rate on literature and other reading material: Impact of the reduced rate on the neutrality of competition2002In: International VAT Monitor, ISSN 0925-0832, Vol. 13, no 1Article in journal (Refereed)
  • 28670.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ruolo ed effetti della prassi amministrativa nazionale in Svezia ed suo impatto sull’applicazione del diritto comunitario = The Role and Effects of National Administrative Practice within Sweden and its impact on the application of EU law)2011In: Studi Tributari Europei, no 1, p. 100-115Article in journal (Other academic)
  • 28671.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Rätt till ränta vid återbetalning avför högt eller felaktigt debiterad mervärdesskatt2012In: Skattenytt, ISSN 0346-1254, no 12, p. 867-870Article in journal (Other academic)
  • 28672.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Rätten till återbetalning av för högt eller felaktigt debiterad mervärdesskatt2012In: Skattenytt, ISSN 0346-1254, no 10, p. 692-699Article in journal (Other academic)
  • 28673.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Självregleringens betydelse för skatter och tullar2000In: Självreglering inom elektroniska affärer: rapport från ett seminarium, Stockholm: IT-kommissionen , 2000, p. 66-68Chapter in book (Other (popular science, discussion, etc.))
  • 28674.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Skattenytt språk?2012In: Skattenytt, ISSN 0346-1254, p. 896-Article in journal (Other academic)
  • 28675.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatterättsliga principfrågor föranledda av ett notismål om mervärdesbeskattning vid internationell uthyrning av transportmedel1994In: Skattenytt, ISSN 0346-1254, p. 669-674Article in journal (Other academic)
  • 28676.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatteverket torde ha fel om skattefrihet för moms på konferenser2005In: Skattenytt, ISSN 0346-1254, no 7-8, p. 487-491Article in journal (Other academic)
  • 28677.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish National Report on Taxation of Cross-Border Pensions2001In: EuropeanTaxation: Taxation of Cross-Border Pensions: addressed to The 21 European Association of Tax Law Professors' Annual Conference, 2001, p. 63-73Conference paper (Refereed)
  • 28678.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish National Report on Taxation of Income derived from Electronic Commerce2001In: 55th Congress of the International Fiscal Association, San Francisco 2001: Subject 1, Taxation of income derived from electronic commerce, The Hague: Kluwer Law International , 2001Conference paper (Refereed)
  • 28679.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish VAT law more in line with Community law2003In: International VAT Monitor, ISSN 0925-0832, Vol. 14, p. 147-149Article in journal (Refereed)
  • 28680.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tax Implications of Natural Disasters and Pollution: The Swedish System2014In: Tax Implications of Natural Disasters and Pollution / [ed] Professorerna Massimo Basilavecchia, Lorenzo del Federico, Pietro Mastellone, Wolters Kluwer, 2014, p. 77-86Chapter in book (Refereed)
  • 28681.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report2014In: Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error / [ed] Lorenzo del Federico & Massimo Basilavecchia, Kluwer Law International, 2014Chapter in book (Refereed)
  • 28682.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report2013Conference paper (Other academic)
  • 28683.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?2001In: Legal Aspects of Electronic Commerce, København: Jurist- og Økonomforbundets Forlag , 2001, p. 131-167Chapter in book (Other academic)
  • 28684.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Taxation of the Digital Economy - an EU Perspective2014In: European Taxation, ISSN 0014-3138, Vol. 54, no 12, p. 541-544Article in journal (Other academic)
    Abstract [en]

    The EU High Level Expert Group on Taxation of the Digital Economy, one of the experts of which was the author, gave its Report on 28 May 2014. This article comments on the characteristics of the digital economy and the Report’s conclusions in respect of value added taxes and corporate income taxes.

  • 28685.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Council Directive 69/335/EEC: Implementation of the Directive in Sweden and other matters related to Swedish taxes on the raising of capital1999In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 8, no 2, p. 129-133Article in journal (Refereed)
  • 28686.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The EU environmental tax policy: legal and economic criteria - Swedish National Report2014Report (Other academic)
  • 28687.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Swedish implementation of the Council Directive 2003792/EC as regards the rules on the supply of gas and electricity2005In: International VAT Monitor, ISSN 0925-0832, Vol. 16, p. 68-Article in journal (Refereed)
  • 28688.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Tax Regime for Cooperatives in Sweden and Norway2008In: The Cooperative Enterprise between National Taxation and the European Market, Trento: EURICE , 2008, p. 10-Conference paper (Refereed)
  • 28689.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Öresund Bridge: an Interesting Example of Tax Co-Ordination between two Member States & Five Additional Principal Matters Related to the Sixth Directive2001In: International VAT Monitor, ISSN 0925-0832, Vol. 12, p. 199-201Article in journal (Refereed)
  • 28690.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Trends And Players In Tax Policy: National Report: Sweden2014In: TRENDS AND PLAYERS IN TAX POLICY / [ed] Lang, Michael, International Bureau of Fiscal Documentation (IBFD), 2014Chapter in book (Refereed)
  • 28691.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Vad är Lex Uggla?: En analys av förmögenhetsbeskattningen av s.k. onoterade aktier2006In: Skattenytt, ISSN 0346-1254, no 1-2, p. 12-23Article in journal (Other academic)
  • 28692.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Will Double Tax Conventions Be More Extensively Used?2003In: Festskrift till Gustaf Lindencrona / [ed] Richard Arvidsson, Peter Melz, Christer Silfverberg, Stockholm: Norstedts Juridik AB , 2003, p. 557-576Chapter in book (Other academic)
  • 28693.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Working paper on the Electronic Commerce and International Taxation1998In: International Fiscal Asssociation (IFA), London 1998-05-09, 1998Conference paper (Other academic)
  • 28694.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Working paper on the Swedish Application of different VAT rates1997In: VAT Rates Harmonization in the U.E (EU), 1997Conference paper (Other academic)
  • 28695.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kreaver, Rick
    Summary of Discussion, 55th IFA Congress, San Fransisco 2001: Subject 1: Taxation of income derived from electronic commerce2001Other (Other academic)
  • 28696.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kristoffersson, Eleonor
    Örebro universitet.
    Deductions in EU VAT Law2012In: The Future of Indirect Taxation: Recent Trends in VAT and GST Systems around the World / [ed] Thomas Ecker, Michael Lang, Ine Lejeune, Alphen aan den Rijn: Kluwer Law International, 2012, p. 639-650Chapter in book (Refereed)
  • 28697.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Levin, Claes
    Lex Uggla hindrar den fria rörligheten2005In: Dagens Industri, ISSN 0346-640X, Vol. 10, no 07Article in journal (Other (popular science, discussion, etc.))
  • 28698.
    Westberg, Linnea
    Jönköping University, School of Education and Communication.
    Samtala och diskutera fram engagemang för hållbar utveckling: En kvalitativ studie om hur lärare i årskurs 4-6 i de naturorienterande ämnena undervisar om hållbar utveckling2019Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    What young people worry most about today is the climate. That the right education has to be offered for the students to be able to engage and gain knowledge about sustainable development is not just something that is discussed in today's debates but written in the school's governing documents as well as in the global goals for sustainable development. With this in mind, the school's teaching on sustainable development is very important and made this study relevant to me to implement. The purpose of the study is to investigate what teachers in grades 4-6 in the science subjects consider to be essential about sustainable development and which teaching tradition the teachers' teaching can be linked to. The research questions that will answer this purpose are what teachers consider to be most important in teaching about sustainable development, what they perceive as obstacles and how they work from the teaching traditions. To achieve the aim of the study, a qualitative method is used with semi-structured interviews with six teachers. The result reveals that the teachers in grades 4-6 in the science subjects consider it most important to create commitment and a sense of individual responsibility through conversation and discussion. The result also reveals that it is the pluralistic teaching tradition that is mainly taught from.

  • 28699.
    Westberg, Robin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bolag i skatteparadis: Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.

    However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. 

    The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions.

  • 28700.
    Westberg, Susanne
    Jönköping University, School of Engineering, JTH, Civil Engineeering and Lighting Science.
    Dynamisk ljusplanering för att stödja orienteringsförmågan för människor i vårdhem2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
571572573574575576577 28651 - 28700 of 30059
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