Björn Westberg

Professor emeritus rättsvetenskap
Professor finansrätt
Institutet för Utländsk Rätt (IUR) , Internationella Handelshögskolan
Juris doktor
Civilekonom
För en presentation av Björn Westberg, se engelska presentationsidan.

Antologibidrag

Westberg, B. (2015). Digital Presence - Does it exist?. In: Massimo Basilavecchia, Lorenzo del Federico, Carlos Marìa Lopez Espadafor (Ed.), La Digital Economy nel Sistema Tributario Italiano ed Europeo (pp. 13 -28).
Westberg, B. (2015). International administrative cooperation and exchange of information in the area of VAT. In: Michael Lang, Ine Lejeune (Ed.), VAT/GST in a Global Digital Economy (pp. 161 -167). Alphen aan den Rijn: Kluwer Law International
Westberg, B. (2014). Tax Implications of Natural Disasters and Pollution: The Swedish System. In: Professorerna Massimo Basilavecchia, Lorenzo del Federico, Pietro Mastellone (Ed.), Tax Implications of Natural Disasters and Pollution (pp. 77 -86).
Westberg, B. (2014). Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report. In: Lorenzo del Federico & Massimo Basilavecchia (Ed.), Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error
Westberg, B. (2014). Trends And Players In Tax Policy: National Report: Sweden. In: Lang, Michael (Ed.), TRENDS AND PLAYERS IN TAX POLICY
Westberg, B., Kristoffersson, E. (2012). Deductions in EU VAT Law. In: Thomas Ecker, Michael Lang, Ine Lejeune (Ed.), The Future of Indirect Taxation: Recent Trends in VAT and GST Systems around the World (pp. 639 -650). Alphen aan den Rijn: Kluwer Law International
Westberg, B. (2005). Behövs särregler för inkomstbeskattning av utomlands bosatta personer?. In: Festskrift till Nils Mattsson (pp. 489 -502). Uppsala: Iustus Förlag
Westberg, B. (2003). Will Double Tax Conventions Be More Extensively Used?. In: Richard Arvidsson, Peter Melz, Christer Silfverberg (Ed.), Festskrift till Gustaf Lindencrona (pp. 557 -576). Stockholm: Norstedts Juridik AB
Westberg, B. (2001). Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?. In: Legal Aspects of Electronic Commerce (pp. 131 -167). København: Jurist- og Økonomforbundets Forlag
Westberg, B. (2000). Självregleringens betydelse för skatter och tullar. In: Självreglering inom elektroniska affärer: rapport från ett seminarium (pp. 66 -68). Stockholm: IT-kommissionen

Artikel

Westberg, B. (2015). Digital presence - Does it exist? Rivista Trimestrale Diritto Tributario.
Westberg, B. (2015). A European Digital Economy isn't enough - the EU must take a global approach Europe's World, 31(Autumn), 54-55 Brussels: Europe’s World Group .
Westberg, B. (2014). Taxation of the Digital Economy - an EU Perspective European Taxation, 54(12), 541-544 Amsterdam: International Bureau of Fiscal Documentation (IBFD) .
Westberg, B. (2012). Skattenytt språk? Skattenytt, 896-.
Westberg, B. (2006). Den höjda a-kasseavgiften är en skatt Dagens Industri, 2006-11-06.
Westberg, B. (2005). New Swedish Rules on the Taxation of Non-Resident Individuals European Taxation, 45(2), 77-78.
Westberg, B. (2005). Leasing or letting of conference rooms etc International VAT Monitor, 16, 141-142.
Westberg, B., Levin, C. (2005). Lex Uggla hindrar den fria rörligheten Dagens Industri, 10(07).
Westberg, B. (2005). Ny dom belyser den omöjliga lex Uggla Dagens Industri.
Westberg, B. (2004). National Case Law on the Letting of Parking Spaces by a Public Body International VAT Monitor, 15, 74-75.
Westberg, B. (2003). Swedish VAT law more in line with Community law International VAT Monitor, 14, 147-149.
Westberg, B. (2003). Card operations related to the supply of petrol International VAT Monitor, 14, 249-250.
Westberg, B. (2002). E-handel och skatt – framtidens beskattning Skat Udland, 497-505.
Westberg, B. (2001). Hemlandsbeskattning av europeiska koncerner Skattenytt, 554-567.

Bok

Westberg, B. (2009). Mervärdesskattedirektivet: En kommentar. Stockholm: Thomson Reuters
Westberg, B. (2002). Cross-Border Taxation of E-Commerce. Amsterdam: IBFD
Westberg, B. (1997). Mervärdesskatt - en kommentar. Stockholm: Nerenius & Santérus förlag

Doktorsavhandling

Konferensbidrag

Westberg, B. (2014). International administrative cooperation and exchange of information in the area of VAT. The Future of VAT in a Digital Global Economy, WU (Vienna University of Economics and Business) September 24–26, 2014, Vienna, Austria.
Westberg, B. (2013). Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (2008). The Tax Regime for Cooperatives in Sweden and Norway. Trento: EURICE, Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (2002). Legal Information and the Internet: Experiences and Challenges. Stockholm: Informationsteknologikommissionen, Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (2001). Swedish National Report on Taxation of Income derived from Electronic Commerce. The Hague: Kluwer Law International, Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (2001). Swedish National Report on Taxation of Cross-Border Pensions. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (2001). Paper on Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (1999). Paper on ‘Income Taxation on International Electronic Commerce’: addressed to “Convegno di studi su La fiscalità del commercio via Internet. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (1998). Working paper on the Electronic Commerce and International Taxation. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (1998). Conference paper on the Swedish Implementation of the EC Directive on Taxes on Capital and Transactions in Securities. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.
Westberg, B. (1997). Working paper on the Swedish Application of different VAT rates. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy.

Proceedings (redaktörskap)

Westberg, B. (Eds.). (2001). IUR-information: Specialutgåva: Förhandsuttalanden. , Stockholm: IUR

Rapport

Recension

Westberg, B. (2002). Punktskatter vad är det?.

Samlingsverk

Övrigt

Westberg, B. (2016). HD klargör om den s.k. tryckerimomsen. Stockholm: Karnov Group AB