| November 29, 1989 | |
| Calgary District Office | Provincial and International |
| Relations Division | |
| Attention: Mr. Joe Maslove | A. Watson |
| Chief of International | 957-2072 |
| Audit, Room 350 | |
| HBW 4125-D1 |
19(1)
Earlier we sent a copy of the response that was received from the Danish Tax Authorities. 24(1). As such the tax convention does not apply and the Danes could apply a domestic rate to such a payment, which was about 40 percent. The total tax rates in Denmark range from 39 percent to about 70 percent which is the maximum tax rate. 24(1). Prior to this a review of the file should be made to ensure that a foreign tax credit is given for the tax paid to Denmark.
A copy of the Danish reply is attached.
C. SavageA/DirectorProvincial and InternationalRelations Division
Attachment
c.c. Collections Division
AW/sgno3-296File copySequence fileAuthor's copyChrono fileReading file