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The Double Taxation Relief (Taxes on Income) (Denmark) Order 1991

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(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and shall, subject to the provisions of paragraphs (2) and (3) of this Article, thereupon have effect.

(2) The provisions of sub-paragraph (c) of paragraph (1) of Article 19 of the Convention (as added by Article VIII of the Protocol) shall have effect in respect of remuneration received for duties performed in employment on or after 1st January 1980.

(3) Except as provided for in paragraph (2) of this Article the provisions of this Protocol shall have effect:

(a)in the United Kingdom in respect of income tax for any year of assessment beginning on or after 6th April following the calendar year in which the Protocol enters into force,

(b)in Denmark in respect of taxes for the income year which coincides with or replaces the calendar year immediately following that in which the Protocol enters into force and subsequent income years(1).


This article is printed as amended by an Exchange of Notes in Copenhagen on 6th November 1991 between the Government of the United Kingdom and the Government of the Kingdom of Denmark.

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