26 CFR Topic
Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
June 25, 2020
§
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
§
521.117
Claims in cases of double taxation
§
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
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
