Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations

Sections

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