Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 521: Denmark

Section No. Description
Section 521.101 Applicable provisions of the Internal Revenue Code
Section 521.102 Scope of the convention
Section 521.103 Definitions
Section 521.104 Scope of convention with respect to determination of ``industrial or commercial profits''
Section 521.105 Control of a domestic enterprise by a Danish enterprise
Section 521.106 Income from operation of ships or aircraft
Section 521.107 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties
Section 521.108 Real property income, natural resource royalties
Section 521.109 Government wages, salaries, pensions and similar remuneration
Section 521.110 Pensions and life annuities
Section 521.111 Compensation for labor or personal services
Section 521.112 Students and apprentices; remittances
Section 521.113 Visiting professors or teachers
Section 521.114 Credit against United States tax liability for Danish tax
Section 521.115 Reciprocal administrative assistance
Section 521.116 Claims in cases of double taxation
Section 521.117 OMB Control numbers