Business tax – international treaty

Denmark: tax treaties

Tax treaties between the UK and Denmark and related documents.



The double taxation convention entered into force on 17 December 1990 and amended by signed protocols on 1 July 1991 and 15 October 1996.

The convention took effect in Denmark for income assessable for the calendar year 1978 and subsequent years.

It became effective in the UK from:

  • 1 January 1978 for Petroleum Revenue Tax and Development Land Tax
  • 1 April 1978 for Corporation Tax
  • 6 April 1978 for Income Tax and Capital Gain Tax