Double Taxation Relief Manual: Guidance by country: Denmark: Agreement
The comprehensive agreement (SI 1980/1960) entered into force on 17 December 1980 and has effect;
- In the United Kingdom for
(i) Income Tax from 1978-79,
(ii) Capital Gains Tax from 1978-79,
(iii) Corporation Tax from 1 April 1978,
(iv) Petroleum Revenue Tax from I January 1978,
(v) Development Land Tax from 1 January 1978.
- In Denmark for income assessable for the calendar year 1978 and subsequent years.