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The Double Taxation Relief (Taxes on Income) (Denmark) Order 1991
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- 1991 No. 2877
- SCHEDULE
- ARTICLE IX
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ARTICLE IX
Paragraph (1) of Article 21 of the Convention shall be deleted and replaced by the following:
“(1) Items of income, wherever arising, other than income paid out of trusts or the estates of deceased persons in the course of administration, which are beneficially owned by a resident of a Contracting State and not expressly mentioned in the foregoing Articles of this Convention, shall be taxable only in that State.”
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