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Double Tax Avoidance Agreement

Double Tax Avoidance Agreement Template for Denmark

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Double Tax Avoidance Agreement

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The Double Tax Avoidance Agreement serves as a crucial international treaty for preventing double taxation of income and capital between Denmark and partner countries. This document becomes necessary when there is significant cross-border economic activity, investment flows, or business operations between Denmark and another jurisdiction. It provides clear guidelines on taxing rights, incorporating Danish tax laws, EU regulations, and international tax principles. The agreement typically follows the OECD Model Tax Convention framework while accommodating specific requirements of Danish law and the partner country's tax system. It includes comprehensive provisions for various types of income (business profits, dividends, interest, royalties), methods for eliminating double taxation, dispute resolution procedures, and information exchange protocols. This agreement is particularly important for businesses operating in both jurisdictions and individuals with cross-border income sources.
Suggested Sections

1. Parties: Identification of the contracting states entering into the agreement

2. Background: Context of the agreement, including the desire to promote economic cooperation and avoid double taxation

3. Definitions: Detailed definitions of key terms including 'resident', 'permanent establishment', 'dividends', 'interest', etc.

4. Scope of Agreement: Specification of taxes and entities covered by the agreement

5. Residence: Rules for determining tax residence and handling dual residence situations

6. Permanent Establishment: Definition and rules regarding what constitutes a permanent establishment

7. Income from Immovable Property: Treatment of income derived from real estate and natural resources

8. Business Profits: Rules for taxation of business profits and attribution to permanent establishments

9. Shipping and Air Transport: Special provisions for international transport operations

10. Associated Enterprises: Transfer pricing and related party transaction provisions

11. Dividends: Treatment of dividend payments between the contracting states

12. Interest: Rules governing taxation of interest payments

13. Royalties: Provisions regarding taxation of royalty payments

14. Capital Gains: Treatment of gains from alienation of property

15. Employment Income: Rules for taxation of salaries, wages, and other employment remuneration

16. Elimination of Double Taxation: Methods for avoiding double taxation (credit or exemption method)

17. Non-discrimination: Provisions ensuring fair treatment of residents of both states

18. Mutual Agreement Procedure: Process for resolving disputes between tax authorities

19. Exchange of Information: Framework for information sharing between tax authorities

20. Entry into Force: Provisions regarding when the agreement becomes effective

21. Termination: Conditions and process for terminating the agreement

Optional Sections

1. Technical Services: Special provisions for taxation of technical services fees, included when significant technical service transactions occur between the states

2. Digital Economy: Provisions addressing digital business activities and e-commerce, included for agreements between states with significant digital economy concerns

3. Limitation of Benefits: Anti-abuse provisions to prevent treaty shopping, included when there are specific concerns about treaty abuse

4. Assistance in Collection: Provisions for mutual assistance in tax collection, included when both states agree to provide collection assistance

5. Territorial Extension: Provisions extending the agreement to overseas territories or special administrative regions, included when relevant

6. Offshore Activities: Special provisions for offshore activities including oil and gas exploration, included when relevant to the contracting states

Suggested Schedules

1. Schedule A - Taxes Covered: Detailed list of specific taxes in each state covered by the agreement

2. Schedule B - Withholding Tax Rates: Table of applicable withholding tax rates for different types of income

3. Schedule C - Competent Authorities: Designation of competent authorities in each state and their contact information

4. Appendix 1 - Exchange of Information Procedures: Detailed procedures for requesting and providing tax information

5. Appendix 2 - Mutual Agreement Procedure Guidelines: Detailed guidelines for implementing the mutual agreement procedure

6. Appendix 3 - Anti-Abuse Provisions: Detailed explanations and examples of anti-abuse provisions application

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