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Regulations last checked for updates: May 14, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 521
Subpart 4 - 4 - Subpart—General Income Tax
TAXATION OF NONRESIDENT ALIENS WHO ARE RESIDENTS OF DENMARK AND OF DANISH CORPORATIONS
§ 521.101 - Introductory.
§ 521.102 - Applicable provisions of the Internal Revenue Code.
§ 521.103 - Scope of the convention.
§ 521.104 - Definitions.
§ 521.105 - Scope of convention with respect to determination of “industrial or commercial profits”.
§ 521.106 - Control of a domestic enterprise by a Danish enterprise.
§ 521.107 - Income from operation of ships or aircraft.
§ 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
§ 521.109 - Real property income, natural resource royalties.
§ 521.110 - Government wages, salaries, pensions and similar remuneration.
§ 521.111 - Pensions and life annuities.
§ 521.112 - Compensation for labor or personal services.
§ 521.113 - Students and apprentices; remittances.
§ 521.114 - Visiting professors or teachers.
§ 521.115 - Credit against United States tax liability for Danish tax.
§ 521.116 - Reciprocal administrative assistance.
§ 521.117 - Claims in cases of double taxation.
authority:
26 U.S.C. 62
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143
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