Subpart 4- 4. Subpart—General Income Tax

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

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