Sökning: "Björn Westberg"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden Björn Westberg.

  1. 1. Nordisk mervärdesskatterätt : behandlingen av utländska företag, varor eller tjänster inom ramen för nationella lagar

    Författare :Björn Westberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Mervärdesskatt; juridik; lagstiftning; Norden; Sverige; LAW JURISPRUDENCE; Financial law;

    Sammanfattning : .... LÄS MER

  3. 2. Sintering behaviour of α and β solid solution sialons

    Författare :Stig-Björn Westberg; Luleå tekniska universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Materialteknik; Engineering Materials;

    Sammanfattning : Some ceramics have the ability to form solid solutions. One such group are the sialons, which contain silicon, aluminium, oxygen and nitrogen in specific proportions. Through a stabilizing process with yttrium, not only beta-sialons but also alfa-sialons can be produced. LÄS MER

  4. 3. Becoming an Adult : Living Conditions and Attitudes among Swedish Youth

    Författare :Annika Westberg; Björn Halleröd; Mattias Strandh; Tapio Salonen; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Sociology; youth; transitions; individualisation; life phase; life-course; welfare state; attitudes; social structuration; Sociologi; Sociology; Sociologi; Sociology; sociologi;

    Sammanfattning : This thesis studies youth from different perspectives. These are the life phaseand the generational perspectives, which have been studied via questions of establishment and individualisation. LÄS MER

  5. 4. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER

  7. 5. Cross-Border Consumption Taxation of Digital Supplies

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

    Sammanfattning : .... LÄS MER