26 C.F.R. PART 521--DENMARK
TITLE 26--Internal Revenue
CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
SUBCHAPTER G--REGULATIONS UNDER TAX CONVENTIONS
PART 521--DENMARK
Subpart--GENERAL INCOME TAX
|
|
| Applicable provisions of the Internal Revenue Code.
|
|
|
|
| Scope of convention with respect to determination of ''industrial or commercial profits''.
|
|
|
|
| Control of a domestic enterprise by a Danish enterprise.
|
|
|
|
| Income from operation of ships or aircraft.
|
|
|
|
| Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
|
|
|
|
| Real property income, natural resource royalties.
|
|
|
|
| Government wages, salaries, pensions and similar remuneration.
|
|
|
|
| Pensions and life annuities.
|
|
|
|
| Compensation for labor or personal services.
|
|
|
|
| Students and apprentices; remittances.
|
|
|
|
| Visiting professors or teachers.
|
|
|
|
| Credit against United States tax liability for Danish tax.
|
|
|
|
| Reciprocal administrative assistance.
|
|
|
|
| Claims in cases of double taxation.
|
|
