DT5964 - DT: Denmark: double taxation agreement, Article 15: Dependent personal services
- Subject to the provisions of Article 16, 18, 19 and 20 of this
Convention, salaries, wages and other similar remuneration derived
by a resident of a Contracting State in respect of an employment
shall be taxable only in that State unless the employment is
exercised in the other Contracting State. If the employment is so
exercised, such remuneration as is derived therefrom may be taxed
in that other State.
- Notwithstanding the provisions of paragraph (1) of this Article
and subject to paragraph (3) of this Article, remuneration derived
by a resident of Contracting State in respect of an employment
exercised in the other Contracting State shall be taxable only in
the first-mentioned State if:
- the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in any period of 12
months, and
- the remuneration is paid by, or on behalf of, an employer who
is a resident of the State of which the recipient is a resident,
and
- the remuneration is not borne by a permanent establishment or a
fixed base which the employer has in the other State.
- Paragraph (2) of this Article shall not apply to remuneration
derived by a resident of a Contracting State, in this paragraph
called 'the employee', and paid by or on behalf of an employer who
is a resident of that State in respect of any employment exercised
in the other Contracting State where:
- the employee renders services in the course of that employment
to a person other than the employer who, directly or indirectly,
supervises, directs or controls the manner in which those services
are performed; and
- the employer is not responsible for carrying out the purpose
for which the services are performed.
- Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised aboard a
ship or aircraft operated in international traffic shall be taxable
only in the Contracting State of which the enterprise operating the
ship or aircraft is a resident provided that such remuneration is
subject to tax in that Contracting State.
Where a resident of Denmark derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the Scandinavian Airlines System (SAS) consortium, such remuneration shall be taxable only in Denmark.
- For the purposes of paragraph (4) of this Article, remuneration
derived aboard a ship registered in the Danish International
Shipping Register and covered by Section 48D of the Law on Tax at
Source, introduced by Law No 364 of 1st July 1988, shall be deemed
to be subject to tax in Denmark.
