DT5900+ - Double Taxation Relief Manual: Contents


ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Denmark

DT5900 

Denmark: Agreement

DT5901

Denmark: Amending agreements

DT5903

Denmark: Admissibleand inadmissible Taxes

DT5904

Denmark: Source of income

DT5907

Denmark: Dividends

DT5908

Denmark: Interest

DT5909

Denmark: Royalties

DT5910

Denmark: Hired out employees

DT5911

Denmark: Seamen

DT5912

Denmark: Offshore activities

DT5913

Denmark: Pensions

DT5914

Denmark: Pension scheme contributions

DT5915

Denmark: Relief from Danish tax

DT5916

Denmark: Other income

DT5917

Denmark: Residence certificates

DT5950

DT: Denmark: double taxation agreement, Article 1: Personal scope

DT5951

DT: Denmark: double taxation agreement, Article 2: Taxes covered

DT5952

DT: Denmark: double taxation agreement, Article 3: General definitions

DT5953

DT: Denmark: double taxation agreement, Article 4: Fiscal domicile

DT5954

DT: Denmark: double taxation agreement, Article 5: Permanent establishment

DT5955

DT: Denmark: double taxation agreement, Article 6: Income from immovable property

DT5956

DT: Denmark: double taxation agreement, Article 7: Business profits

DT5957

DT: Denmark: double taxation agreement, Article 8: Shipping and air transport

DT5958

DT: Denmark: double taxation agreement, Article 9: Associated enterprises

DT5959

DT: Denmark: double taxation agreement, Article 10: Dividends

DT5960

DT: Denmark: double taxation agreement, Article 11: Interest

DT5961

DT: Denmark: double taxation agreement, Article 12: Royalties

DT5962

DT: Denmark: double taxation agreement, Article 13: Capital gains

DT5963

DT: Denmark: double taxation agreement, Article 14 Independent personal services

DT5964

DT: Denmark: double taxation agreement, Article 15: Dependent personal services

DT5965

DT: Denmark: double taxation agreement, Article 16: Directors' fees

DT5966

DT: Denmark: double taxation agreement, Article 17: Artistes and athletes

DT5967

DT: Denmark: double taxation agreement, Article 18: Pensions and annuities

DT5968

DT: Denmark: double taxation agreement, Article 19: Government service

DT5969

DT: Denmark: double taxation agreement, Article 20: Students

DT5970

DT: Denmark: double taxation agreement, Article 21: Other income

DT5971

DT: Denmark: double taxation agreement, Article 22: Elimination of double taxation. [See also Exchange of Notes at DT 5981.]

DT5972

DT: Denmark: double taxation agreement, Article 23: Non- discrimination

DT5973

DT: Denmark: double taxation agreement, Article 24: Mutual agreement procedure

DT5974

DT: Denmark: double taxation agreement, Article 25: Exchange of information

DT5975

DT: Denmark: double taxation agreement, Article 26: Diplomatic agents and consular officers

DT5976

DT: Denmark: double taxation agreement, Article 27: Territorial extension

DT5977

DT: Denmark: double taxation agreement, Article 28: Miscellaneous rules

DT5978

DT: Denmark: double taxation agreement, Article 28A: Miscellaneous rules applicable to certain offshore activities

DT5979

DT: Denmark: double taxation agreement, Article 29: Entry into force

DT5980

DT: Denmark: double taxation agreement, Article 30: Termination

DT5981

DT: Denmark: double taxation agreement: Exchange of Notes