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The Double Taxation Relief (Taxes on Income) (Denmark) Order 1996
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(1) Paragraphs (1) and (2) of Article 12 of the Convention shall be deleted and replaced by the following:
“(1) Royalties arising in a Contracting State which are derived and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
(2) The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.”
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