Denmark Tax Agency Clarifies Taxation of Visiting Researcher's … – Bloomberg Tax

The Danish Customs and Tax Administration Jan. 27 posted online Tax Council Binding Answer No. SKM2023.41.SR, clarifying the the tax treatment of remuneration received by a visiting researcher in Denmark under the 1980 DTA with the U.K. The taxpayer, a dual citizen of Denmark and the U.K., received salary and pension contributions from his employment at an English public university while he conducted a research stay in Denmark. The taxpayer sought clarification on whether the U.K. had the right to tax remuneration received during the research stay. The tax agency clarified that: 1) under the DTA, Denmark can tax remuneration …
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