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A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition Cover

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Karina Kim Egholm Elgaard  
Open Access
|May 2017

Authors

Karina Kim Egholm Elgaard

karina.egholm.elgaard@jur.ku.dk

Assistant Professor and post-doctoral fellow at the University of Copenhagen, Copenhagen, Denmark
DOI: https://doi.org/10.1515/ntaxj-2017-0001 | Journal eISSN: 2246-1809
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Language: English
Page range: 1 - 25
Submitted on: Feb 28, 2017
Accepted on: Mar 17, 2017
Published on: May 26, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
VAT group,
VAT grouping,
Nordic countries,
Tax avoidance,
VAT abuse,
Fiscal competition
Related subjects:
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Business law,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Karina Kim Egholm Elgaard, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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