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Treasury Regulations · 26 CFR Part 521

Part 521. Denmark

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart ECFR7130a127303142f Subpart—General Income Tax §§ 521.101 to 521.117

    1. Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations §§ 521.101 to 521.117

      1. § 521.101 Introductory.
      2. § 521.102 Applicable provisions of the Internal Revenue Code.
      3. § 521.103 Scope of the convention.
      4. § 521.104 Definitions.
      5. § 521.105 Scope of convention with respect to determination of “industrial or commercial profits”.
      6. § 521.106 Control of a domestic enterprise by a Danish enterprise.
      7. § 521.107 Income from operation of ships or aircraft.
      8. § 521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
      9. § 521.109 Real property income, natural resource royalties.
      10. § 521.110 Government wages, salaries, pensions and similar remuneration.
      11. § 521.111 Pensions and life annuities.
      12. § 521.112 Compensation for labor or personal services.
      13. § 521.113 Students and apprentices; remittances.
      14. § 521.114 Visiting professors or teachers.
      15. § 521.115 Credit against United States tax liability for Danish tax.
      16. § 521.116 Reciprocal administrative assistance.
      17. § 521.117 Claims in cases of double taxation.