Treasury Regulations, Subchapter G, Part 521 - Index

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Subchapter G - Regulations Under Tax Conventions

Part 521 DENMARK
Subpart - General Income Tax
Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
Sec. 521.101 Introductory
Sec. 521.102 Applicable provisions of the Internal Revenue Code
Sec. 521.103 Scope of the convention
Sec. 521.104 Definitions
Sec. 521.105 Scope of convention with respect to determination of 'industrial or commercial profits'
Sec. 521.106 Control of a domestic enterprise by a Danish enterprise
Sec. 521.107 Income from operation of ships or aircraft
Sec. 521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties
Sec. 521.109 Real property income, natural resource royalties
Sec. 521.110 Government wages, salaries, pensions and similar remuneration
Sec. 521.111 Pensions and life annuities
Sec. 521.112 Compensation for labor or personal services
Sec. 521.113 Students and apprentices; remittances
Sec. 521.114 Visiting professors or teachers
Sec. 521.115 Credit against United States tax liability for Danish tax
Sec. 521.116 Reciprocal administrative assistance
Sec. 521.117 Claims in cases of double taxation