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Official guidance
Double Taxation Relief Manual

DT5900PP · Double Taxation Relief Manual: Denmark

  • DT5907 · Agreements in force
  • DT5908 · Admissible taxes
  • DT5909 · Treaty summary
  • DT5910 · Notes
  • DT5900 · Double Taxation Relief Manual: Guidance by country: Denmark: Agreement
  • DT5901 · Double Taxation Relief Manual: Guidance by country: Denmark: Amending agreements
  • DT5903 · Double Taxation Relief Manual: Guidance by country: Denmark: Admissible and inadmissible Taxes
  • DT5904 · Double Taxation Relief Manual: Guidance by country: Denmark: Source of income
  • DT5911 · Double Taxation Relief Manual: Guidance by country: Denmark: Seamen
  • DT5912 · Double Taxation Relief Manual: Guidance by country: Denmark: Offshore activities
  • DT5913 · Double Taxation Relief Manual: Guidance by country: Denmark: Pensions
  • DT5914 · Double Taxation Relief Manual: Guidance by country: Denmark: Pension scheme contributions
  • DT5915 · Double Taxation Relief Manual: Guidance by country: Denmark: Relief from Danish tax
  • DT5916 · Double Taxation Relief Manual: Guidance by country: Denmark: Other income
  • DT5917 · Double Taxation Relief Manual: Guidance by country: Denmark: Residence certificates
  • DT5950 · Denmark: double taxation agreement, Article 1: Personal scope
  • DT5951 · Denmark: double taxation agreement, Article 2: Taxes covered
  • DT5952 · Denmark: double taxation agreement, Article 3: General definitions
  • DT5953 · Denmark: double taxation agreement, Article 4: Fiscal domicile
  • DT5954 · Denmark: double taxation agreement, Article 5: Permanent establishment
  • DT5955 · Denmark: double taxation agreement, Article 6: Income from immovable property
  • DT5956 · Denmark: double taxation agreement, Article 7: Business profits
  • DT5957 · Denmark: double taxation agreement, Article 8: Shipping and air transport
  • DT5958 · Denmark: double taxation agreement, Article 9: Associated enterprises
  • DT5959 · Denmark: double taxation agreement, Article 10: Dividends
  • DT5960 · Denmark: double taxation agreement, Article 11: Interest
  • DT5961 · Denmark: double taxation agreement, Article 12: Royalties
  • DT5962 · Denmark: double taxation agreement, Article 13: Capital gains
  • DT5963 · Denmark: double taxation agreement, Article 14 Independent personal services
  • DT5964 · Denmark: double taxation agreement, Article 15: Dependent personal services
  • DT5965 · Denmark: double taxation agreement, Article 16: Directors' fees
  • DT5966 · Denmark: double taxation agreement, Article 17: Artistes and athletes
  • DT5967 · Denmark: double taxation agreement, Article 18: Pensions and annuities
  • DT5968 · Denmark: double taxation agreement, Article 19: Government service
  • DT5969 · Denmark: double taxation agreement, Article 20: Students
  • DT5970 · Denmark: double taxation agreement, Article 21: Other income
  • DT5971 · Denmark: double taxation agreement, Article 22: Elimination of double taxation. [See also Exchange of Notes at DT 5981.]
  • DT5972 · Denmark: double taxation agreement, Article 23: Non-discrimination
  • DT5973 · Denmark: double taxation agreement, Article 24: Mutual agreement procedure
  • DT5974 · Denmark: double taxation agreement, Article 25: Exchange of information
  • DT5975 · Denmark: double taxation agreement, Article 26: Diplomatic agents and consular officers
  • DT5976 · Denmark: double taxation agreement, Article 27: Territorial extension
  • DT5977 · Denmark: double taxation agreement, SI 1980 No 1960, Article 28: Miscellaneous rules
  • DT5978 · Denmark: double taxation agreement, Article 28A: Miscellaneous rules applicable to certain offshore activities
  • DT5979 · Denmark: double taxation agreement, Article 29: Entry into force
  • DT5980 · Denmark: double taxation agreement, Article 30: Termination
  • DT5981 · Denmark: double taxation agreement: Exchange of Notes
  1. Double Taxation Relief Manual: Denmark: contents
  2. Double Taxation Relief Manual: Guidance by country: Denmark: Other income

DT5916 | Double Taxation Relief Manual: Guidance by country: Denmark: Other income

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance updated.

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