The agreement will benefit Danish businesses and individuals in France, especially Danish pensioners who wish to retire in France. The agreement provides that Danish pensions paid to pensioners residing in France will no longer be fully taxed in both countries. This is an abandonment of the way double taxation agreements are generally structured, where the country of residence reduces its taxes in order to avoid double taxation. The specific provisions applicable to border workers are contained in the following double taxation conventions: I would be grateful if you could confirm your agreement on the provisions of Article VI of that convention and, in this case, that this note and your reply should be considered part of the convention. G.S.R. 316.– Considering that the attached agreement to avoid double taxation of income has been ratified between the governments of India and Denmark and that the ratification instruments covered by Article XX of that Convention have been exchanged: in order to avoid double taxation of income, Denmark has concluded DT with a large number of countries. 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. Countries with which Denmark currently has DtTs and in which the treaty contains a compensation clause: While the Indian government and Denmark want to conclude an agreement to avoid double taxation of income In accordance with the new convention, it was agreed that Denmark, in exchange for the right to tax Danish pensions for pensioners residing in France , Danish superannuation taxes that correspond to French taxes. With regard to EU and European Economic Area (EEA) countries or countries with which Denmark has a social security agreement (including social security contracts): Bulgaria Bulgarian tax treaties and international agreements The competent authorities exchange this information (which is available to them according to their respective tax laws in normal administrative mode) as long as it is necessary to implement the provisions of this Agreement. All information thus exchanged is treated as secret and cannot be disclosed to anyone other than those involved in the taxation and collection of taxes that are the subject of this agreement.
The competent authority of one of the territories where trade, trade, industrial or professional secrets or commercial procedures are disclosed to the authority of the other territory cannot murder any information.