Title 26--Internal Revenue

CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY

PART 521--DENMARK

TEXT PDF521.1 Introductory.
TEXT PDF521.2 Dividends.
TEXT PDF521.3 Interest.
TEXT PDF521.4 Patent and copyright royalties and film rentals.
TEXT PDF521.5 Private pensions and life annuities.
TEXT PDF521.6 Release of excess tax withheld at source.
TEXT PDF521.7 Addressee not actual owner.
TEXT PDF521.8 Beneficiaries of a domestic estate or trust.
TEXT PDF521.101 Introductory.
TEXT PDF521.102 Applicable provisions of the Internal Revenue Code.
TEXT PDF521.103 Scope of the convention.
TEXT PDF521.104 Definitions.
TEXT PDF521.105 Scope of convention with respect to determination of ``industrial or commercial profits''.
TEXT PDF521.106 Control of a domestic enterprise by a Danish enterprise.
TEXT PDF521.107 Income from operation of ships or aircraft.
TEXT PDF521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
TEXT PDF521.109 Real property income, natural resource royalties.
TEXT PDF521.110 Government wages, salaries, pensions and similar remuneration.
TEXT PDF521.111 Pensions and life annuities.
TEXT PDF521.112 Compensation for labor or personal services.
TEXT PDF521.113 Students and apprentices; remittances.
TEXT PDF521.114 Visiting professors or teachers.
TEXT PDF521.115 Credit against United States tax liability for Danish tax.
TEXT PDF521.116 Reciprocal administrative assistance.
TEXT PDF521.117 Claims in cases of double taxation.

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