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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Guidance by country: Denmark: Contents

  1. DT5900
    Denmark: Agreement
  2. DT5901
    Denmark: Amending agreements
  3. DT5903
    Denmark: Admissible and inadmissible Taxes
  4. DT5904
    Denmark: Source of income
  5. DT5907
    Denmark: Dividends
  6. DT5908
    Denmark: Interest
  7. DT5909
    Denmark: Royalties
  8. DT5910
    Denmark: Hired out employees
  9. DT5911
    Denmark: Seamen
  10. DT5912
    Denmark: Offshore activities
  11. DT5913
    Denmark: Pensions
  12. DT5914
    Denmark: Pension scheme contributions
  13. DT5915
    Denmark: Relief from Danish tax
  14. DT5916
    Denmark: Other income
  15. DT5917
    Denmark: Residence certificates
  16. DT5950
    Denmark: double taxation agreement, Article 1: Personal scope
  17. DT5951
    Denmark: double taxation agreement, Article 2: Taxes covered
  18. DT5952
    Denmark: double taxation agreement, Article 3: General definitions
  19. DT5953
    Denmark: double taxation agreement, Article 4: Fiscal domicile
  20. DT5954
    Denmark: double taxation agreement, Article 5: Permanent establishment
  21. DT5955
    Denmark: double taxation agreement, Article 6: Income from immovable property
  22. DT5956
    Denmark: double taxation agreement, Article 7: Business profits
  23. DT5957
    Denmark: double taxation agreement, Article 8: Shipping and air transport
  24. DT5958
    Denmark: double taxation agreement, Article 9: Associated enterprises
  25. DT5959
    Denmark: double taxation agreement, Article 10: Dividends
  26. DT5960
    Denmark: double taxation agreement, Article 11: Interest
  27. DT5961
    Denmark: double taxation agreement, Article 12: Royalties
  28. DT5962
    Denmark: double taxation agreement, Article 13: Capital gains
  29. DT5963
    Denmark: double taxation agreement, Article 14 Independent personal services
  30. DT5964
    Denmark: double taxation agreement, Article 15: Dependent personal services
  31. DT5965
    Denmark: double taxation agreement, Article 16: Directors' fees
  32. DT5966
    Denmark: double taxation agreement, Article 17: Artistes and athletes
  33. DT5967
    Denmark: double taxation agreement, Article 18: Pensions and annuities
  34. DT5968
    Denmark: double taxation agreement, Article 19: Government service
  35. DT5969
    Denmark: double taxation agreement, Article 20: Students
  36. DT5970
    Denmark: double taxation agreement, Article 21: Other income
  37. DT5971
    Denmark: double taxation agreement, Article 22: Elimination of double taxation. [See also Exchange of Notes at DT 5981.]
  38. DT5972
    Denmark: double taxation agreement, Article 23: Non- discrimination
  39. DT5973
    Denmark: double taxation agreement, Article 24: Mutual agreement procedure
  40. DT5974
    Denmark: double taxation agreement, Article 25: Exchange of information
  41. DT5975
    Denmark: double taxation agreement, Article 26: Diplomatic agents and consular officers
  42. DT5976
    Denmark: double taxation agreement, Article 27: Territorial extension
  43. DT5977
    Denmark: double taxation agreement, Article 28: Miscellaneous rules
  44. DT5978
    Denmark: double taxation agreement, Article 28A: Miscellaneous rules applicable to certain offshore activities
  45. DT5979
    Denmark: double taxation agreement, Article 29: Entry into force
  46. DT5980
    Denmark: double taxation agreement, Article 30: Termination
  47. DT5981
    Denmark: double taxation agreement: Exchange of Notes