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
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Applicable provisions of the Internal Revenue Code.
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Scope of convention with respect to determination of ''industrial or commercial profits''.
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Control of a domestic enterprise by a Danish enterprise.
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Income from operation of ships or aircraft.
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Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
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Real property income, natural resource royalties.
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Government wages, salaries, pensions and similar remuneration.
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Pensions and life annuities.
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Compensation for labor or personal services.
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Students and apprentices; remittances.
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Visiting professors or teachers.
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Credit against United States tax liability for Danish tax.
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Reciprocal administrative assistance.
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Claims in cases of double taxation.
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