Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Associate Professor


  1. 2020
  2. Published

    Børn som selvstændige skattesubjekter: Børnekonventionen i en dansk skatteretlig kontekst

    Elgaard, Karina Kim Egholm, 15 Sep 2020, Hvor din skatt er, vil også ditt hjerte være: Festskrift til Ole Gjems-Onstad 70 år. Bråthen, T., Furuseth, E. & Mikelsen, A. B. (eds.). 1 ed. Oslo: Cappelen Damm Akademisk, p. 229-261 33 p.

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

  3. Published

    The Protection of Disability Rights in VAT Law from an EU and a Danish Perspective

    Elgaard, Karina Kim Egholm, Jun 2020, Tax Sustainability in an EU and International Context. Brokelind, C. & van Thiel, S. (eds.). Amsterdam: International Bureau of Fiscal Documentation (IBFD), p. 211-232 22 p.

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

  4. Published

    Lessons from New Zealand for EU VAT Grouping and Tax Avoidance Issues

    Elgaard, Karina Kim Egholm, 7 May 2020, In: Intertax. 48, 5, p. 515-537 23 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

  5. Published

    Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part one

    Elgaard, Karina Kim Egholm, 27 Apr 2020, In: Skatterett. 39, 1, p. 28-48 21 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

  6. Published

    Boganmeldelse: Moms og fast ejendom

    Elgaard, Karina Kim Egholm, 31 Mar 2020, In: Ugeskrift for Retsvæsen.B.. U.2020B.103/2, p. 1

    Research output: Contribution to journalLiterature reviewCommunication

  7. Published
  8. Published

    The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive

    Elgaard, Karina Kim Egholm, 2020, In: Studi Tributari Europei - European Tax Studies. 10, 1 , p. 97-116

    Research output: Contribution to journalJournal articleResearchpeer-review

  9. 2019
  10. Published

    Fair Taxation and Corporate Social Responsibility

    Elgaard, Karina Kim Egholm (ed.), Feldthusen, Rasmus Kristian (ed.), Hilling, A. (ed.) & Kukkonen, M. (ed.), 27 Nov 2019, 1 ed. København: Ex Tuto Publishing. 272 p.

    Research output: Book/ReportAnthologyResearch

  11. 2018
  12. Published

    The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law

    Elgaard, Karina Kim Egholm, 10 Aug 2018, CJEU: Recent Developments in Value Added Tax 2017. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Pillet, P. (eds.). Vienna: Linde Verlag Wien, p. 3-45 43 p. (Series on International Tax Law, Vol. 109).

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

  13. Published

    Forskningsbaseret læring og innovativ praksis på jurauddannelsen

    Schäfke, W., Kristiansen, B., Elgaard, Karina Kim Egholm & Hølmkjær, M. S., Mar 2018, In: Dansk Universitetspædagogisk Tidsskrift . 13, 24, p. 104-119 16 p.

    Research output: Contribution to journalJournal articleCommunication

ID: 34320544