Title 26

PART 521

Part 521 - Denmark

PART 521 - DENMARK Authority:26 U.S.C. 62, 143, 144, 211, and 231.

• Authority: 26 U.S.C. 62, 143, 144, 211, and 231.

26:21.0.1.1.7.1	SUBPART	Subpart - General Income Tax
26:21.0.1.1.7.1.4	SUBJGRP 4	Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
26:21.0.1.1.7.1.4.1	SECTION 521.101	521.101 Introductory.
26:21.0.1.1.7.1.4.2	SECTION 521.102	521.102 Applicable provisions of the Internal Revenue Code.
26:21.0.1.1.7.1.4.3	SECTION 521.103	521.103 Scope of the convention.
26:21.0.1.1.7.1.4.4	SECTION 521.104	521.104 Definitions.
26:21.0.1.1.7.1.4.5	SECTION 521.105	521.105 Scope of convention with respect to determination of “industrial or commercial profits”.
26:21.0.1.1.7.1.4.6	SECTION 521.106	521.106 Control of a domestic enterprise by a Danish enterprise.
26:21.0.1.1.7.1.4.7	SECTION 521.107	521.107 Income from operation of ships or aircraft.
26:21.0.1.1.7.1.4.8	SECTION 521.108	521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
26:21.0.1.1.7.1.4.9	SECTION 521.109	521.109 Real property income, natural resource royalties.
26:21.0.1.1.7.1.4.10	SECTION 521.110	521.110 Government wages, salaries, pensions and similar remuneration.
26:21.0.1.1.7.1.4.11	SECTION 521.111	521.111 Pensions and life annuities.
26:21.0.1.1.7.1.4.12	SECTION 521.112	521.112 Compensation for labor or personal services.
26:21.0.1.1.7.1.4.13	SECTION 521.113	521.113 Students and apprentices; remittances.
26:21.0.1.1.7.1.4.14	SECTION 521.114	521.114 Visiting professors or teachers.
26:21.0.1.1.7.1.4.15	SECTION 521.115	521.115 Credit against United States tax liability for Danish tax.
26:21.0.1.1.7.1.4.16	SECTION 521.116	521.116 Reciprocal administrative assistance.
26:21.0.1.1.7.1.4.17	SECTION 521.117	521.117 Claims in cases of double taxation.

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