Karina Kim Egholm Elgaard
Karina's research areas are VAT and tax law, particularly
- VAT law, EU VAT law
- Personal taxation
- Business taxation
- Interaction between VAT and income tax law
- Human and fundamental rights in VAT and tax law.
Karina is a member of the research center WELMA - Legal Studies in Welfare and Market and Coordinator for the research group FIRE - Fiscal Relations Research Group.
Ongoing research projects
Karina is researching different problems within the field of VAT law such as VAT grouping, real estate, taxable person, educational services etc. She is interested in different personal income tax/business tax issues, particularly seen in conjunction with VAT rules. Further, she is interested in the impact of human and fundamental rights on tax and VAT law etc.