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Part 521
FEDERAL · 26 CFR
Part 521 — Denmark
17 sections · Title 26: Internal Revenue
§ 521.101
Introductory.
§ 521.102
Applicable provisions of the Internal Revenue Code.
§ 521.103
Scope of the convention.
§ 521.104
Definitions.
§ 521.105
Scope of convention with respect to determination of “industrial or commercial profits”.
§ 521.106
Control of a domestic enterprise by a Danish enterprise.
§ 521.107
Income from operation of ships or aircraft.
§ 521.108
Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
§ 521.109
Real property income, natural resource royalties.
§ 521.110
Government wages, salaries, pensions and similar remuneration.
§ 521.111
Pensions and life annuities.
§ 521.112
Compensation for labor or personal services.
§ 521.113
Students and apprentices; remittances.
§ 521.114
Visiting professors or teachers.
§ 521.115
Credit against United States tax liability for Danish tax.
§ 521.116
Reciprocal administrative assistance.
§ 521.117
Claims in cases of double taxation.