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Contents

Official guidance

Double Taxation Relief Manual

DT5900PP · Double Taxation Relief Manual: Denmark

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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

Double Taxation Relief Manual: Denmark: contents
Denmark: double taxation agreement, Article 5: Permanent establishment

DT5954 | Denmark: double taxation agreement, Article 5: Permanent establishment

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance updated.