Tax treaties and related documents between the UK and Denmark.
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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