Karina Kim Egholm Elgaard

Teaching

Karina is a teacher in tax law and VAT law, including innovation in tax law, on the master programme, and she supervises master theses in Danish and English in tax law and VAT law.

CV

Education

2014 - 2015 PhD Fellow, University of Copenhagen

2012 - 2014 Industrial PhD Fellow, KPMG/EY, University of Copenhagen

2009 - 2012 Master in Tax (LL.M.), Copenhagen Business School

2006 - 2009 Academy Course in Economy and Resource Management, NetAU

2000 - 2005 Master of Laws, University of Copenhagen

CV

Employments

2018 -         Associate Professor in VAT and Tax Law, University of Copenhagen

2016 - 2018 Assistant Professor in VAT and Tax Law, University of Copenhagen

Nov.-dec. 2015 Scientific Assistant, University of Copenhagen

2014 - 2015 PhD Fellow, University of Copenhagen

2012 - 2017 Teaching Assistant, Copenhagen Business School

2011 - 2014 External Lecturer, University of Copenhagen

2008 - 2014 Senior Tax and VAT Manager, KPMG/EY

2007 - 2008 Associat/Lawyer, Kammeradvokaten/Law Firm Poul Schmith

2005 - 2007 Associate, Law Firm Bech-Bruun

2004 - 2005 Part-time Case Officer, Landsskatteretten/Danish Tax Tribunal

Primary fields of research

Karina's research areas are VAT and tax law, particularly

• VAT law, EU VAT, VAT grouping
• 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.

Current research

Ongoing research projects

Karina is researching different problems within the field of VAT law such as VAT grouping, real estate, taxable person, competition neutrality, abuse and avoidance 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, where she inter alia focuses on persons with disabilities, children, the ne bis in idem principle etc.

Postdoc-project on "Combating Tax Avoidance and Protecting the Internal Market - EU VAT Grouping"

Karina has performed a 3-year postdoc.-project financed by the Danish Council for Independent Research and the University of Copenhagen. The project concerned a comparative analysis of the rules on VAT grouping in 5 EU countries and 2 non-EU countries with particular focus on problems regarding abuse and avoidance, fiscal competition etc. The research results are published or under publication in international journals and anthologies.

PhD-project on "The Interaction between VAT Law and Income Tax law"

The PhD project concerned the legal study of the interaction between VAT law and income tax law. The project examined the different forms of interaction between VAT law and income tax law that can be distilled through the interpretation and application of similar VAT and income tax concepts to regulations and case law. The main purpose of the project was to examine problems in terms of legal base and EU law in connection with the interaction between VAT and income tax law.