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