Subpart A - Withholding of Tax

Release of Excess Tax Withheld and Reduction in Rate of Withholding

§ 521.1 - Introductory.

§ 521.2 - Dividends.

§ 521.3 - Interest.

§ 521.4 - Patent and copyright royalties and film rentals.

§ 521.5 - Private pensions and life annuities.

§ 521.6 - Release of excess tax withheld at source.

§ 521.7 - Addressee not actual owner.

§ 521.8 - Beneficiaries of a domestic estate or trust.

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.