DT5978 - DT: Denmark: double taxation agreement, Article 28A: Miscellaneous rules applicable to certain offshore activities
- The provisions of this Article shall apply notwithstanding any
other provision of this Convention where activities are carried on
offshore in connection with the exploration for or exploitation of
oil or gas in the sea-bed and subsoil (in this Article called
'offshore activities') situated in a Contracting State.
- An enterprise of a Contracting State which carries on offshore
activities in the other Contracting State shall be deemed to be
carrying on a business in that other Contracting State through a
permanent establishment situated therein.
- A resident of a Contracting State who carries on offshore
activities in the other Contracting State, which consist of
professional services or other activities of an independent
character, shall be deemed to be performing those activities from a
fixed base in that other Contracting State.
- Notwithstanding the provisions of paragraph (2) of this
Article, profits derived by an enterprise of a Contracting State
from the operation, in connection with offshore activities, of
ships or aircraft which are in their existing state designed
primarily for the purpose of transporting supplies or personnel, or
of tugboats or anchor handling vessels, shall be taxable only in
the State in which the place of effective management of the
enterprise is situated. However, the provisions of this paragraph
shall not apply to profits derived during any period in which such
a ship or aircraft is contracted to be used mainly for purposes
other than to transport supplies or personnel to or between places
where offshore activities are being carried on.
-
- Subject to sub-paragraphs (b) and (c) of this paragraph,
salaries, wages and similar remuneration derived by a resident of a
Contracting State in respect of an employment connected with
offshore activities in the other Contracting State shall, to the
extent that the duties are performed offshore in that other
Contracting State, be taxable only in that other Contracting State.
- Subject to sub-paragraph (c) of this paragraph, salaries, wages
and similar remuneration derived by a resident of a Contracting
State in respect of an employment exercised aboard a ship or
aircraft, to the profits from the operation of which paragraph (4)
of this Article applies, shall be taxable only in the Contracting
State in which the place of effective management of the enterprise
is situated.
- Unless documentary evidence is produced to the competent
authority of the other Contracting State that arrangements have
been made for the payment of tax thereon in the Contracting State
which has the sole right to tax the remuneration in accordance with
sub-paragraph (a) or (b) of this paragraph, such remuneration may
also be taxed in that other Contracting State.
