Denmark Tax Agency Explains Tax Residence, Liability Under Various DTAs

The Danish Customs and Tax Administration Sept. 1 posted online Tax Council Binding Answer No. SKM2023.424.SR, explaining tax residence and liabilities under various DTAs. The taxpayer traveled to Vietnam for seven months for the company’s business, and intended to visit customers in Japan, China, and Australia during that period. The taxpayer sought clarification of his tax liability and residence status. The Tax Council confirmed that the taxpayer: 1) had full tax liability and residence in Denmark, because he maintained permanent housing there; 2) was entitled to full relief for Vietnamese wages under the 1995 DTA with Vietnam; 3) had Danish …