On 22 July 2014, officials from Denmark and Ireland signed a protocol to the 1993 income tax treaty between the two countries. The protocol is the first to amend the treaty, and adjusts the wording of the article on Methods For Elimination Of Double Taxation in the case of Denmark. The change is meant to ensure that Danish citizens who work with Irish airlines will be taxed in Denmark.
Under the treaty, Denmark generally applies the credit method for the elimination of double taxation, which…