Title 26, Part 521 — Denmark
17 sections
Section 521.101
Introductory.
Section 521.102
Applicable provisions of the Internal Revenue Code.
Section 521.103
Scope of the convention.
Section 521.104
Definitions.
Section 521.105
Scope of convention with respect to determination of “industrial or commercial profits”.
Section 521.106
Control of a domestic enterprise by a Danish enterprise.
Section 521.107
Income from operation of ships or aircraft.
Section 521.108
Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
Section 521.109
Real property income, natural resource royalties.
Section 521.110
Government wages, salaries, pensions and similar remuneration.
Section 521.111
Pensions and life annuities.
Section 521.112
Compensation for labor or personal services.
Section 521.113
Students and apprentices; remittances.
Section 521.114
Visiting professors or teachers.
Section 521.115
Credit against United States tax liability for Danish tax.
Section 521.116
Reciprocal administrative assistance.
Section 521.117
Claims in cases of double taxation.