Current research projects
The current research projects within direct and indirect taxation are:
The research project concerns cross-border succession both in civil and tax law perspective. The project focuses particularly on the different legal models used from country to country, such as foundations, Stiftung, trusts, Anstalts, Stichting, etc. As part of the project a comparative analysis of the tax treatment of trusts in the EU.
Regarding the fiscal matters, the focus is on double taxation, inheritance tax anti-avoidance rules, etc.
Professor Rasmus Kristian Feldthusen.
This project investigates the legal opportunities and challenges of the use of technology-based tools in VAT administration as means for combating VAT fraud, facilitating compliance and supporting the proper functioning of the harmonised EU VAT. VATTECH is a MSCA Individual Fellowship research project, funded by the European Commission.
Read more about the project
Contact
Associate Professor
Karina Kim Egholm Elgaard
FIRE – Fiscal Relations Research Group
Faculty of Law
University of Copenhagen
Karen Blixens Plads 16
DK-2300 Copenhagen S
Telefon: (+45) 35 32 37 86
E-mail: karina.egholm.elgaard@jur.ku.dk