Among the countries of the European Economic Area (EEA) or with which Denmark has a social security agreement (including in the case of transactions abroad), Denmark has concluded DTTs with a large number of countries in order to avoid double taxation of incomes. All tax treaties contain provisions relating to the exchange of tax information and specific EU rules apply. Double taxation can also be linked to inheritance tax. To remedy this situation, Denmark has entered into contracts in this regard with the other Scandinavian countries, Germany, Italy, Switzerland and the United States. The countries with which Denmark currently has DTT and in which the contract contains a compensation clause are: AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH ALBANIA THE GOVERNMENT OF INDIA WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL . ACCORD FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH AFGHANISTAN Considering that the Government of Afghanistan has concluded one. A person domiciled in Denmark has the right to deduct from Danish tax on foreign income tax income taxes that are paid on income from foreign sources, within the limit of a maximum amount of Danish tax paid on the share of taxable income which is made up of foreign sources. DTT facilities can be invoked if their provisions are more advantageous. Unused credits are not refunded and cannot be carried backwards or forwards. .
. . SYNTHESISED TEXT OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAXTREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (MLI) AND THE AGREEMENT BETWEEN THE GOVERNMENT.