C.3.4 Tax paid to a country other than Denmark and tax paid to the Faroe Islands or Greenland

Contents

The section describes the rules on relief in the calculation of PAL tax for tax paid to a country other than Denmark, Greenland and the Faroe Islands.

The section covers

Relief for double taxation (C.3.4.1)
Relief methods (C.3.4.2)
Account for taxes (C.3.4.3)
Carryforward to subsequent years of taxation (C.3.4.4)
Life insurance companies liable to corporation tax (C.3.4.5)