TREATIES May 6,1948 Convention between the United States of America and Denmark respecting [T. I. A. S. 184] double taxation and taxes on income. Signed at Washington May 6, 1948; ratification advised by the Senate of the United States of America June 17, 1948, with reservation; ratified by the President of the United States of America November 24, 1948; ratified by Denmark November 23, 1948; ratifications exchanged at Washington December 1, 1948; proclaimed by the President of the United States of America December 8, 1948. BY THE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCLAMATION WHEREAS a convention between the United States of America and Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed by their respective Plenipotentiaries at Washington on May 6, 1948, the original of which convention, in the English and Danish languages, is word for word as follows: Plenipotentiaries. The President of the United States of America and His Majesty the King of Denmark, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have appointed for that purpose as their respective Plenipotentiaries: The President of the United States of America: Mr. George C. Marshall, Secretary of State of the United States of America, and His Majesty the King of Denmark: Mr. Henrik Kauffmann, Ambassador Extraordinary and Plenipo- tentiary of Denmark to the United States of America, who, having communicated to one another their full powers, found in good and due form, have agreed upon the following Articles: Article I (1) The taxes referred to in this Convention are: (a) In the case of the United States of America: The Federal income tax, including surtaxes. (b) In the case of Denmark: The national income tax, including the war profits tax. The intercommunal income tax. The communal income tax. (2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either contracting State subsequently to the date of signature of the present Convention. 1730 [62 STAT.
�
