Part 521 — Denmark

Subpart ECFR7130a127303142f — General Income Tax

• § 521.101— Introductory.
• § 521.102— Applicable provisions of the Internal Revenue Code.
• § 521.103— Scope of the convention.
• § 521.104— Definitions.
• § 521.105— Scope of convention with respect to determination of “industrial or commercial profits”.
• § 521.106— Control of a domestic enterprise by a Danish enterprise.
• § 521.107— Income from operation of ships or aircraft.
• § 521.108— Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
• § 521.109— Real property income, natural resource royalties.
• § 521.110— Government wages, salaries, pensions and similar remuneration.
• § 521.111— Pensions and life annuities.
• § 521.112— Compensation for labor or personal services.
• § 521.113— Students and apprentices; remittances.
• § 521.114— Visiting professors or teachers.
• § 521.115— Credit against United States tax liability for Danish tax.
• § 521.116— Reciprocal administrative assistance.
• § 521.117— Claims in cases of double taxation.