Agreement between the Government of Australia and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, with Respect to Taxes on Income.
| Australian Treaty Series Number | [1981] ATS 26 |
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| Done at Place and Date | Canberra, 04/01/1981 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Denmark |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Income Tax (International Agreements) Act 1981 (No 28 of 1981)
Income Tax (International Agreements) Act 1981 No 143 of 1981) |
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| Entry into Force for Australia, Date and Conditions | 10/27/1981, eif with exchange of notes.
Applied to Christmas, Cocos and Norfolk Islands and Ashmore and Cartier Islands.
Not applicable to Faroe Islands and Greenland. |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 10/12/1983, 22386, Australia |
| Other Series Numbers and Reference to Text | Act 1981/143; UNTS 1334 p319 (no text)
ITA A(1) 494. |
| Amendments to Treaty and Notes | On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Agreement between Australia and Denmark is available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Denmark-agreement |
| Last Updated | 10/29/2021 |
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