Business tax – international treaty

Denmark: tax treaties

Tax treaties between the UK and Denmark and related documents.

Document

Detail

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