Denmark Tax Agency Clarifies Taxation of Income Earned on Fishing Vessel Under 1996 Nordic DTA

The Danish Customs and Tax Administration March 17 posted online City Court Decision No. SKM2023.125.BR, clarifying the taxation of income earned on a fishing vessel under the 1996 Nordic DTA. The taxpayer was resident and domiciled in Denmark and fully taxable there. He worked on a foreign ship registered as a fishing vessel. The ship sailed in international waters and anchored in a second foreign country part of the year. Denmark taxed his income, and the taxpayer protested. The City Court ruled for the Tax Agency, finding that: 1) Denmark had the right to tax under the DTA as the ...