DTC agreement between Iceland and Slovenia

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t.8(Uradni list RS, t. 60) Ljubljana, ponedeljek6. 8. 2012 ISSN 1318-0932 Leto XXII

44. Zakon o ratikaciji Konvencije med Republiko Slovenijo in Islandijo o izogibanju dvojnega obdavevanjain prepreevanju davnih utaj v zvezi z davki od dohodka (BISIDO)

Na podlagi druge alinee prvega odstavka 107. lena in prvega odstavka 91. lena Ustave Republike Slovenije izdajam

U K A Zo razglasitvi Zakona o ratikaciji Konvencije med Republiko Slovenijo in Islandijo o izogibanju

dvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka (BISIDO)

Razglaam Zakon o ratikaciji Konvencije med Republiko Slovenijo in Islandijo o izogibanju dvojnega obdavevanja inprepreevanju davnih utaj v zvezi z davki od dohodka (BISIDO), ki ga je sprejel Dravni zbor Republike Slovenije na seji dne11. julija 2012.

t. 003-02-6/2012-9Ljubljana, dne 19. julija 2012

dr. Danilo Trk l.r.Predsednik

Republike Slovenije

Z A K O N

O RATIFIKACIJI KONVENCIJE MED REPUBLIKO SLOVENIJO IN ISLANDIJOO IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ

V ZVEZI Z DAVKI OD DOHODKA (BISIDO)

1.lenRaticira se Konvencija med Republiko Slovenijo in Islandijo o izogibanju dvojnega obdavevanja in prepreevanju davnih

utaj v zvezi z davki od dohodka, podpisana v Reykjaviku 4. maja 2011.

2. lenKonvencija se v izvirniku v slovenskem in anglekem jeziku glasi*:

* Besedilo konvencije v islandskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.

K O N V E N C I J A

MEDREPUBLIKO SLOVENIJOIN ISLANDIJO

O IZOGIBANJU DVOJNEGA OBDAVEVANJAIN PREPREEVANJU DAVNIH UTAJ V ZVEZI

Z DAVKI OD DOHODKA

REPUBLIKA SLOVENIJA IN ISLANDIJA sta seV ELJI, da bi sklenili konvencijo o izogibanju dvojnega

obdavevanja in prepreevanju davnih utaj v zvezi z davkiod dohodka,

SPORAZUMELI:

C O N V E N T I O N

BETWEENTHE REPUBLIC OF SLOVENIAAND ICELAND

FOR THE AVOIDANCE OF DOUBLE TAXATIONAND THE PREVENTION OF FISCAL EVASION

WITH RESPECT TO TAXES ON INCOME

THE REPUBLIC OF SLOVENIA AND ICELAND,DESIRING to conclude a Convention for the Avoidance

of Double Taxation and the Prevention of Fiscal Evasion withrespect to Taxes on Income,

HAVE AGREED as follows:

Uradni listRepublike Slovenije

Internet: www.uradni-list.si e-pota: [email protected]

Mednarodne pogodbe

ally signed by Spela Munih Stanic=si, o=state-institutions, ou=web-certificates, ou=Government,

Number=1235444814013, cn=Spela Munih Stanic

on: Direktorica Uradnega lista Republike Slovenije: 2012.08.06 11:13:22 +02'00'


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Stran 176 / t. 8 / 6. 8. 2012 Uradni list Republike Slovenije Mednarodne pogodbe

I. POGLAVJEPODROJE UPORABE KONVENCIJE

1.len

OSEBE, ZA KATERE SE UPORABLJA KONVENCIJA

Ta konvencija se uporablja za osebe, ki so rezidenti ene

ali obeh drav pogodbenic.2. len

DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA

1. Ta konvencija se uporablja za davke od dohodka, ki seuvedejo v imenu drave pogodbenice ali njenih politinih enotali lokalnih oblasti, ne glede na nain njihove uvedbe.

2. Za davke od dohodka se tejejo vsi davki, uvedeni naceloten dohodek ali sestavine dohodka, vkljuno z davki oddobika iz odtujitve preminin ali nepreminin, davki na sku-pne zneske mezd ali pla, ki jih plaujejo podjetja, ter davki nazvianje vrednosti kapitala.

3. Obstojei davki, za katere se uporablja konvencija, sozlasti:

a) v Sloveniji:(i) davek od dohodkov pravnih oseb in

(ii) dohodnina(v nadaljevanju slovenski davek);b) na Islandiji:

(i) davki na dohodek, ki pripadajo dravi (tekju-skattar rkissjs) in

(ii) davki na dohodek, ki pripadajo obinam (tsvartil sveitarflaganna)(v nadaljevanju islandski davek).4. Konvencija se uporablja tudi za enake ali vsebinsko

podobne davke, ki se po dnevu podpisa konvencije uvedejo po-leg obstojeih davkov ali namesto njih. Pristojna organa dravpogodbenic drug drugega uradno obvestita o vseh bistvenihspremembah njunih davnih zakonodaj.

II. POGLAVJEOPREDELITEV IZRAZOV

3.len

SPLONA OPREDELITEV IZRAZOV

1. V tej konvenciji, razen e sobesedilo ne zahteva dru-gae:

a) izraz Slovenija pomeni Republiko Slovenijo, in ko seuporablja v geografskem pomenu, ozemlje Slovenije, vkljuno zmorskim obmojem, morskim dnom in podzemljem ob teritori-

alnem morju, na katerem lahko Slovenija izvaja svoje suverenepravice in jurisdikcijo v skladu s svojo domao zakonodajo inmednarodnim pravom;

b) izraz Islandija pomeni Islandijo, in ko se uporablja vgeografskem pomenu, ozemlje Islandije, vkljuno s teritorialnimmorjem in katerim koli obmojem zunaj teritorialnega morja, nakaterem Islandija v skladu z mednarodnim pravom izvaja juri-sdikcijo ali suverene pravice v zvezi z morskim dnom, njegovimpodzemljem in vodami nad njim ter njihovimi naravnimi viri;

c) izraza drava pogodbenica in druga drava po-godbenica pomenita Slovenijo ali Islandijo, kakor zahtevasobesedilo;

d) izraz oseba vkljuuje posameznika, drubo in katerokoli drugo telo, ki zdruuje ve oseb;

e) izraz druba pomeni katero koli korporacijo ali kateri

koli subjekt, ki se za davne namene obravnava kot korpora -cija;

f) izraz podjetje se uporablja za kakrno koli poslova-nje;

CHAPTER ISCOPE OF THE CONVENTION

Article 1

PERSONS COVERED

This Convention shall apply to persons who are residents

of one or both of the Contracting States.Article 2

TAXES COVERED

1. This Convention shall apply to taxes on income im-posed on behalf of a Contracting State or of its political subdivi-sions or local authorities, irrespective of the manner in whichthey are levied.

2. There shall be regarded as taxes on income all taxesimposed on total income, or on elements of income, includingtaxes on gains from the alienation of movable or immovableproperty, taxes on the total amounts of wages or salaries paidby enterprises,as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall applyare in particular:

a) in Slovenia:(i) the tax on income of legal persons (davek od

dohodkov pravnih oseb); and(ii) the tax on income of individuals (dohodnina),

(hereinafter referred to as "Slovenian tax");b) in Iceland:

(i) the income taxes to the state (tekjuskattarrkissjs); and

(ii) the income tax to the municipalities (tsvar tilsveitarflaganna),(hereinafter referred to as "Icelandic tax").4. The Convention shall apply also to any identical or

substantially similar taxes that are imposed after the date ofsignature of the Convention in addition to, or in place of, theexisting taxes. The competent authorities of the ContractingStates shall notify each other of any signicant changes thathave been made in their taxation laws.

CHAPTER IIDEFINITIONS

Article 3

GENERAL DEFINITIONS

1. For the purposes of this Convention, unless the contextotherwise requires:

a) the term "Slovenia" means the Republic of Sloveniaand, when used in a geographical sense, the territory of Slove-nia, including the sea area, sea bed and sub-soil adjacent to the

territorial sea, over which Slovenia may exercise its sovereignrights and jurisdiction in accordance with its domestic legisla-tion and international law;

b) the term "Iceland" means Iceland and, when used ina geographical sense, means the territory of Iceland, includingits territorial sea, and any area beyond the territorial sea withinwhich Iceland, in accordance with international law, exercisesjurisdiction or sovereign rights with respect to the sea bed, itssubsoil and its superjacent waters, and their natural resources;

c) the terms "a Contracting State" and "the other Contract-ing State" mean Slovenia or Iceland, as the context requires;

d) the term "person" includes an individual, a companyand any other body of persons;

e) the term "company" means any body corporate or any

entity that is treated as a body corporate for tax purposes;

f) the term "enterprise" applies to the carrying on of anybusiness;


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g) izraza podjetje drave pogodbenice in podjetjedruge drave pogodbenice pomenita podjetje, ki ga upravljarezident drave pogodbenice, in podjetje, ki ga upravlja rezi-dent druge drave pogodbenice;

h) izraz mednarodni promet pomeni prevoz z ladjoali zrakoplovom, ki ga opravlja podjetje s sedeem dejanske

uprave v dravi pogodbenici, razen e se z ladjo ali zrako-plovom ne opravljajo prevozi samo med kraji v drugi dravipogodbenici;

i) izraz pristojni organ pomeni:(i) v Sloveniji: Ministrstvo za nance Republike

Slovenije ali njegovega pooblaenega predstavnika;(ii) na Islandiji: ministra za nance ali njegovega

pooblaenega predstavnika;j) izraz dravljan pomeni:

(i) posameznika, ki ima dravljanstvo drave po-godbenice;

(ii) pravno osebo, partnerstvo ali zdruenje, kate-rega status izhaja iz veljavne zakonodaje v dravi pogod-benici;k) izraz poslovanje vkljuuje opravljanje poklicnih sto-

ritev in drugih samostojnih dejavnosti.

2. Kadar koli drava pogodbenica uporabi konvencijo,ima kateri koli izraz, ki v njej ni opredeljen, razen e sobese-dilo ne zahteva drugae, pomen, ki ga ima takrat po pravu tedrave za namene davkov, za katere se konvencija uporablja,pri emer kateri koli pomen po veljavni davni zakonodaji tedrave prevlada nad pomenom izraza po drugi zakonodaji tedrave.

4. len

REZIDENT

1. V tej konvenciji izraz rezident drave pogodbenicepomeni osebo, ki mora po zakonodaji te drave plaevati

davke zaradi svojega stalnega prebivalia, prebivalia,sedea uprave ali katerega koli drugega podobnega merila,in vkljuuje tudi to dravo in katero koli njeno politino enotoali lokalno oblast. Ta izraz pa ne vkljuuje osebe, ki moraplaevati davke v tej dravi samo v zvezi z dohodki iz virovv tej dravi.

2. Kadar je zaradi dolob prvega odstavka posameznikrezident obeh drav pogodbenic, se njegov status doloitako:

a) teje se samo za rezidenta drave, v kateri ima na voljostalni dom; e ima stalni dom na voljo v obeh dravah, se tejesamo za rezidenta drave, s katero ima tesneje osebne inekonomske stike (sredie ivljenjskih interesov);

b) e ni mogoe opredeliti drave, v kateri ima sredieivljenjskih interesov, ali e nima v nobeni od obeh drav navoljo stalnega doma, se teje samo za rezidenta drave, vkateri ima obiajno bivalie;

c) e ima obiajno bivalie v obeh dravah ali v nobeniod njiju, se teje samo za rezidenta drave, katere dravljan je;

d) e je dravljan obeh drav ali nobene od njiju, pri-stojna organa drav pogodbenic vpraanje reita s skupnimdogovorom.

3. Kadar je zaradi dolob prvega odstavka oseba, ki niposameznik, rezident obeh drav pogodbenic, se teje samoza rezidenta drave, v kateri je njen sede dejanske uprave.

g) the terms "enterprise of a Contracting State" and "en-terprise of the other Contracting State" mean respectively anenterprise carried on by a resident of a Contracting State andan enterprise carried on by a resident of the other ContractingState;

h) the term "international trafc" means any transport bya ship or aircraft operated by an enterprise that has its place of

effective management in a Contracting State, except when theship or aircraft is operated solely between places in the otherContracting State;

i) the term "competent authority" means:(i) in Slovenia: the Ministry of Finance of the Re-

public of Slovenia or its authorised representative;(ii) in Iceland, the Minister of Finance or his author-

ised representative;j) the term "national" means:

(i) any individual possessing the nationality of aContracting State;

(ii) any legal person, partnership or associationderiving its status as such from the laws in force in aContracting State;k) the term "business" includes the performance of pro-

fessional service and of other activities of an independentcharacter.

2. As regards the application of the Convention at anytime by a Contracting State, any term not dened therein shall,unless the context otherwise requires, have the meaning that ithas at that time under the law of that State for the purposes ofthe taxes to which the Convention applies, any meaning underthe applicable tax laws of that State prevailing over a meaninggiven to the term under other laws of that State.

Article 4

RESIDENT

1. For the purposes of this Convention, the term "residentof a Contracting State" means any person who, under the laws

of that State, is liable to tax therein by reason of his domicile,residence, place of management or any other criterion of asimilar nature, and also includes that State and any politicalsubdivision or local authority thereof. This term, however, doesnot include any person who is liable to tax in that State in re -spect only of income from sources in that State.

2. Where by reason of the provisions of paragraph 1 anindividual is a resident of both Contracting States, then hisstatus shall be determined as follows:

a) he shall be deemed to be a resident only of the Statein which he has a permanent home available to him; if he hasa permanent home available to him in both States, he shallbe deemed to be a resident only of the State with which hispersonal and economic relations are closer (centre of vitalinterests);

b) if the State in which he has his centre of vital interestscannot be determined, or if he has not a permanent home avail-able to him in either State, he shall be deemed to be a residentonly of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neitherof them, he shall be deemed to be a resident only of the Stateof which he is a national;

d) if he is a national of both States or of neither of them,the competent authorities of the Contracting States shall settlethe question by mutual agreement.

3. Where by reason of the provisions of paragraph1 a person other than an individual is a resident of bothContracting States, then it shall be deemed to be a residentonly of the State in which i ts place of effective managementis situated.


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5. len

STALNA POSLOVNA ENOTA

1. V tej konvenciji izraz stalna poslovna enota pomenistalno mesto poslovanja, prek katerega v celoti ali delno pote-kajo posli podjetja.

2. Izraz stalna poslovna enota vkljuuje zlasti:

a) sede uprave,b) podrunico,c) pisarno,d) tovarno,e) delavnico inf) rudnik, nahajalie nafte ali plina, kamnolom ali kateri

koli drug kraj pridobivanja naravnih virov.3. Gradbie, projekt gradnje, montae ali postavitve ali

dejavnost nadzora v zvezi z njimi je stalna poslovna enotasamo, e tako gradbie, projekt ali dejavnost traja na ozemljupogodbenice ve kakor dvanajst mesecev.

4. Ne glede na prejnje dolobe tega lena se teje, daizraz stalna poslovna enota ne vkljuuje:

a) uporabe prostorov samo za skladienje, razstavljanjeali dostavo dobrin ali blaga, ki pripada podjetju;

b) vzdrevanja zaloge dobrin ali blaga, ki pripada podjetju,samo za skladienje, razstavljanje ali dostavo;

c) vzdrevanja zaloge dobrin ali blaga, ki pripada podjetju,samo za predelavo, ki jo opravi drugo podjetje;

d) vzdrevanja stalnega mesta poslovanja samo za na-kup dobrin ali blaga za podjetje ali zbiranje informacij zapodjetje;

e) vzdrevanja stalnega mesta poslovanja samo za opra-vljanje kakrne koli druge pripravljalne ali pomone dejavnostiza podjetje;

f) vzdrevanja stalnega mesta poslovanja samo za kakr-no koli kombinacijo dejavnosti, omenjenih v pododstavkih oda do e, e je celotna dejavnost stalnega mesta poslovanja, ki jeposledica te kombinacije, pripravljalna ali pomona.

5. Ne glede na dolobe prvega in drugega odstavka se,kadar oseba, ki ni zastopnik z neodvisnim statusom, za kate-rega se uporablja esti odstavek, deluje v imenu podjetja terima in obiajno uporablja v dravi pogodbenici pooblastilo zasklepanje pogodb v imenu podjetja, za to podjetje teje, da imastalno poslovno enoto v tej dravi v zvezi z dejavnostmi, ki jihta oseba prevzame za podjetje, razen e dejavnosti te osebeniso omejene na tiste iz etrtega odstavka, zaradi katerih se tostalno mesto poslovanja po dolobah navedenega odstavkane bi telo za stalno poslovno enoto, e bi se opravljale prekstalnega mesta poslovanja.

6. Ne teje se, da ima podjetje stalno poslovno enoto vdravi pogodbenici samo zato, ker opravlja posle v tej draviprek posrednika, splonega komisionarja ali katerega koli dru-gega zastopnika z neodvisnim statusom, e te osebe delujejov okviru svojega rednega poslovanja. Kadar so dejavnostitakega zastopnika v celoti ali skoraj v celoti namenjene temupodjetju ter med podjetjem in zastopnikom v njunih komerci -alnih ali nannih odnosih obstajajo ali se vzpostavijo pogoji,drugani od tistih, ki bi obstajali med neodvisnimi podjetji, seta ne teje za zastopnika z neodvisnim statusom v smislutega odstavka.

7. Dejstvo, da druba, ki je rezident drave pogodbenice,nadzoruje drubo ali je pod nadzorom drube, ki je rezidentdruge drave pogodbenice ali posluje v tej drugi dravi (prekstalne poslovne enote ali drugae), e ne pomeni, da je ena oddrub stalna poslovna enota druge.

Article 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term "perma -nent establishment" means a xed place of business throughwhich the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;b) a branch;c) an ofce;d) a factory;e) a workshop, andf) a mine, an oil or gas well, a quarry or any other place of

extraction of natural resources.3. A building site, a construction, assembly or installation

project or a supervisory activity connected therewith, consti-tutes a permanent establishment only if such site, project oractivity lasts in the territory of a Contracting State for a periodof more than twelve months.

4. Notwithstanding the preceding provisions of this Article,the term "permanent establishment" shall be deemed not toinclude:

a) the use of facilities solely for the purpose of storage,display or delivery of goods or merchandise belonging to theenterprise;

b) the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storage,display or delivery;

c) the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of processingby another enterprise;

d) the maintenance of a xed place of business solely forthe purpose of purchasing goods or merchandise or of collect-ing information, for the enterprise;

e) the maintenance of a xed place of business solely forthe purpose of carrying on, for the enterprise, any other activityof a preparatory or auxiliary character;

f) the maintenance of a xed place of business solely for anycombination of activities mentioned in subparagraphs a) to e), pro-vided that the overall activity of the xed place of business result-ing from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and2, where a person other than an agent of an independentstatus to whom paragraph 6 applies is acting on behalf of anenterprise and has, and habitually exercises, in a ContractingState an authority to conclude contracts in the name of the en-terprise, that enterprise shall be deemed to have a permanentestablishment in that State in respect of any activities whichthat person undertakes for the enterprise, unless the activitiesof such person are limited to those mentioned in paragraph 4which, if exercised through a xed place of business, would notmake this xed place of business a permanent establishment

under the provisions of that paragraph.6. An enterprise shall not be deemed to have a permanent

establishment in a Contracting State merely because it carrieson business in that State through a broker, general commissionagent or any other agent of an independent status, providedthat such persons are acting in the ordinary course of theirbusiness. However, when the activities of such an agent aredevoted wholly or almost wholly on behalf of that enterprise,and conditions are made or imposed between that enterpriseand the agent in their commercial and nancial relations whichdiffer from those which would have been made between inde-pendent enterprises, he will not be considered an agent of anindependent status within the meaning of this paragraph.

7. The fact that a company which is a resident of a Con-tracting State controls or is controlled by a company which isa resident of the other Contracting State, or which carries onbusiness in that other State (whether through a permanentestablishment or otherwise), shall not of itself constitute eithercompany a permanent establishment of the other.


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III. POGLAVJEOBDAVEVANJE DOHODKA

6.len

DOHODEK IZ NEPREMININ

1. Dohodek rezidenta drave pogodbenice iz nepreminin

(vkljuno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugidravi pogodbenici, se lahko obdavi v tej drugi dravi.

2. Izraz nepreminine pomeni enako kakor po pravudrave pogodbenice, v kateri so te nepreminine. Izraz vednovkljuuje premoenje, ki je sestavni del nepreminin, ivino inopremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice,za katere se uporabljajo dolobe splonega prava v zveziz zemljiko lastnino, uitek na nepremininah in pravice dospremenljivih ali stalnih plail kot nadomestilo za izkorianjeali pravico do izkorianja nahajali rude, virov ter drugeganaravnega bogastva; ladje, olni in zrakoplovi se ne tejejo zanepreminine.

3. Dolobe prvega odstavka se uporabljajo za dohodek, kise ustvari z neposredno uporabo, dajanjem v najem ali s katero

koli drugo obliko uporabe nepreminine.4. Dolobe prvega in tretjega odstavka se uporabljajo tudiza dohodek iz nepreminin podjetja.

7. len

POSLOVNI DOBIEK

1. Dobiek podjetja drave pogodbenice se obdavi samov tej dravi, razen e podjetje ne posluje v drugi dravi pogod-benici prek stalne poslovne enote v njej. e podjetje posluje,kakor je prej omenjeno, se lahko dobiek podjetja obdavi vdrugi dravi, vendar samo toliko dobika, kolikor se ga pripietej stalni poslovni enoti.

2. Kadar podjetje drave pogodbenice posluje v drugidravi pogodbenici prek stalne poslovne enote v njej, se obupotevanju dolob tretjega odstavka v vsaki dravi pogodbe-nici tej stalni poslovni enoti pripie dobiek, za katerega bi selahko priakovalo, da bi ga imela, e bi bila razlino in loenopodjetje, ki opravlja enake ali podobne dejavnosti pod enakimiali podobnimi pogoji ter povsem neodvisno posluje s podjetjem,katerega stalna poslovna enota je.

3. Pri ugotavljanju dobika stalne poslovne enote jedovoljeno odteti stroke (razen strokov, ki jih ne bi bilomogoe odteti, e bi bila ta poslovna enota loeno podjetjedrave pogodbenice), ki nastanejo za namene stalne po-slovne enote, vkljuno s poslovodnimi in splonimi upravnimistroki, ki so nastali v dravi, v kateri je stalna poslovnaenota, ali drugje.

4. e se v dravi pogodbenici dobiek, ki se pripiestalni poslovni enoti, obiajno ugotavlja na podlagi porazde-litve vsega dobika podjetja na njegove dele, ni v drugemodstavku tej dravi pogodbenici ne prepreuje ugotavljatiobdavljivega dobika s tako obiajno porazdelitvijo; sprejetametoda porazdelitve pa mora biti taka, da je rezultat v skladuz naeli tega lena.

5. Stalni poslovni enoti se ne pripie dobiek samo zato,ker nakupuje dobrine ali blago za podjetje.

6. Za namene prejnjih odstavkov se dobiek, ki sepripie stalni poslovni enoti, vsako leto ugotavlja po enakimetodi, razen e ni upravienega in zadostnega razloga za

nasprotno.7. Kadar dobiek vkljuuje dohodkovne postavke, ki soposebej obravnavane v drugih lenih te konvencije, dolobetega lena ne vplivajo na dolobe tistih lenov.

CHAPTER IIITAXATION OF INCOME

Article 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State

from immovable property (including income from agriculture orforestry) situated in the other Contracting State may be taxedin that other State.

2. The term "immovable property" shall have the meaningwhich it has under the law of the Contracting State in whichthe property in question is situated. The term shall in any caseinclude property accessory to immovable property, livestock andequipment used in agriculture and forestry, rights to which theprovisions of general law respecting landed property apply, usu-fruct of immovable property and rights to variable or xed pay-ments as consideration for the working of, or the right to work,mineral deposits, sources and other natural resources; ships,boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to incomederived from the direct use, letting, or use in any other form of

immovable property.4. The provisions of paragraphs 1 and 3 shall also apply tothe income from immovable property of an enterprise.

Article 7

BUSINESS PROFITS

1. The prots of an enterprise of a Contracting State shallbe taxable only in that State unless the enterprise carries onbusiness in the other Contracting State through a permanentestablishment situated therein. If the enterprise carries on busi-ness as aforesaid, the prots of the enterprise may be taxed inthe other State but only so much of them as is attributable tothat permanent establishment.

2. Subject to the provisions of paragraph 3, where an en-terprise of a Contracting State carries on business in the otherContracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed tothat permanent establishment the prots which it might beexpected to make if it were a distinct and separate enterpriseengaged in the same or similar activities under the same orsimilar conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.

3. In determining the prots of a permanent establish-ment, there shall be allowed as deductions expenses (otherthan expenses which would not be deductible if that permanentestablishment were a separate enterprise of a ContractingState) which are incurred for the purposes of the permanentestablishment, including executive and general administrativeexpenses so incurred, whether in the State in which the perma-nent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Contracting Stateto determine the prots to be attributed to a permanent establish-ment on the basis of an apportionment of the total prots of the en-terprise to its various parts, nothing in paragraph 2 shall precludethat Contracting State from determining the prots to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the resultshall be in accordance with the principles contained in this Article.

5. No prots shall be attributed to a permanent establish-ment by reason of mere purchase by that permanent establish-ment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, theprots to be attributed to the permanent establishment shall bedetermined by the same method year by year unless there is

good and sufcient reason to the contrary.7. Where prots include items of income which are dealtwith separately in other Articles of this Convention, then theprovisions of those Articles shall not be affected by the provi-sions of this Article.


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8. len

LADIJSKI IN ZRANI PREVOZ

1. Dobiek iz opravljanja ladijskih ali zranih prevozov vmednarodnem prometu se obdavi samo v dravi pogodbenici,v kateri je sede dejanske uprave podjetja.

2. e je sede dejanske uprave ladjarskega podjetja naladji, se teje, da je v dravi pogodbenici, v kateri je matino pri -stanie ladje, e ni takega matinega pristania, pa v dravipogodbenici, katere rezident je ladijski prevoznik.

3. Dolobe prvega odstavka se uporabljajo tudi za dobi-ek iz udelebe v interesnem zdruenju, meanem podjetju alimednarodni prevozni agenciji.

9. len

POVEZANA PODJETJA

1. Kadar:a) je podjetje drave pogodbenice neposredno ali posre-

dno udeleeno pri upravljanju, nadzoru ali v kapitalu podjetjadruge drave pogodbenice ali

b) so iste osebe neposredno ali posredno udeleene priupravljanju, nadzoru ali v kapitalu podjetja drave pogodbenicein podjetja druge drave pogodbenice

in se v obeh primerih med podjetjema v njunih komercialnihali nannih odnosih vzpostavijo ali doloijo pogoji, druganiod tistih, ki bi se vzpostavili med neodvisnimi podjetji, se lahkokakren koli dobiek, ki bi prirasel enemu od podjetij, e takihpogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirasel,vkljui v dobiek tega podjetja in ustrezno obdavi.

2. Kadar drava pogodbenica v dobiek podjetja te dravevkljuuje in ustrezno obdavi dobiek, za katerega je bilo eobdaveno podjetje druge drave pogodbenice v tej drugi dr-avi, in je tako vkljueni dobiek dobiek, ki bi prirasel podjetju

prve omenjene drave, e bi bili pogoji, ki se vzpostavijo medpodjetjema, taki, kakor e bi jih vzpostavili neodvisni podjetji, tadruga drava ustrezno prilagodi znesek davka, ki se v tej draviobrauna od tega dobika, e meni, da je prilagoditev upravi-ena. Pri doloanju take prilagoditve je treba upotevati drugedolobe te konvencije, pristojna organa drav pogodbenic pase po potrebi med seboj posvetujeta.

10. len

DIVIDENDE

1. Dividende, ki jih druba, ki je rezident drave pogod-benice, plaa rezidentu druge drave pogodbenice, se lahkoobdavijo v tej drugi dravi.

2. Take dividende pa se lahko obdavijo tudi v dravipogodbenici, katere rezident je druba, ki dividende plauje,in v skladu z zakonodajo te drave, e pa je upravieni lastnikdividend rezident druge drave pogodbenice, tako obraunanidavek ne sme presegati:

a) 5 odstotkov bruto zneska dividend, e je upravienilastnik druba, ki ima v neposredni lasti najmanj 25 odstotkovkapitala drube, ki plauje dividende;

b) 15 odstotkov bruto zneska dividend v vseh drugihprimerih.

Pristojna organa drav pogodbenic s skupnim dogovoromuredita nain uporabe teh omejitev.

Ta odstavek ne vpliva na obdavenje drube v zvezi zdobikom, iz katerega se plaajo dividende.

Article 8

SHIPPING AND AIR TRANSPORT

1. Prots from the operation of ships or aircraft in inter-national trafc shall be taxable only in the Contracting State inwhich the place of effective management of the enterprise issituated.

2. If the place of effective management of a shipping en-terprise is aboard a ship, then it shall be deemed to be situatedin the Contracting State in which the home harbour of the shipis situated, or, if there is no such home harbour, in the Contract-ing State in which the operator of the ship is a resident.

3. The provisions of paragraph 1 shall also apply to protsfrom the participation in a pool, a joint business or an interna -tional operating agency.

Article 9

ASSOCIATED ENTERPRISES

1. Wherea) an enterprise of a Contracting State participates directly

or indirectly in the management, control or capital of an enter-prise of the other Contracting State, or

b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a Contract-ing State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between thetwo enterprises in their commercial or nancial relations whichdiffer from those which would be made between independententerprises, then any prots which would, but for those condi-tions, have accrued to one of the enterprises, but, by reason ofthose conditions, have not so accrued, may be included in theprots of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the prots of anenterprise of that State and taxes accordingly prots onwhich an enterprise of the other Contracting State has beencharged to tax in that other State and the prots so included

are prots which would have accrued to the enterprise of therst-mentioned State if the conditions made between the twoenterprises had been those which would have been madebetween independent enterprises, then that other State shallmake an appropriate adjustment to the amount of the taxcharged therein on those prots if that other State considersthe adjustment justied. In determining such adjustment dueregard shall be had to the other provisions of this Conventionand the competent authorities of the Contracting State shall ifnecessary consult each other.

Article 10

DIVIDENDS

1. Dividends paid by a company which is a resident of aContracting State to a resident of the other Contracting Statemay be taxed in that other State.

2. However, such dividends may also be taxed in theContracting State of which the company paying the dividendsis a resident and according to the laws of that State, but if thebenecial owner of the dividends is a resident of the other Con-tracting State, the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if thebenecial owner is a company which holds directly at least 25per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends in allother cases.

The competent authorities of the Contracting States shallby mutual agreement settle the mode of application of theselimitations.

This paragraph shall not affect the taxation of thecompany in respect of the prots out of which the dividendsare paid.


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3. Izraz dividende, kakor je uporabljen v tem lenu,pomeni dohodek iz delnic, ustanoviteljskih delnic ali drugihpravic do udelebe pri dobiku, ki niso terjatve, in tudi dohodekiz drugih korporacijskih pravic, ki se davno obravnava enakokot dohodek iz delnic po zakonodaji drave, katere rezident jedruba, ki dividende deli.

4. Dolobe prvega in drugega odstavka se ne uporabljajo,

e upravieni lastnik dividend, ki je rezident drave pogodbeni-ce, posluje prek stalne poslovne enote v drugi dravi pogodbe-nici, katere rezident je druba, ki dividende plauje, in je dele,v zvezi s katerim se dividende plaajo, dejansko povezans tako stalno poslovno enoto. V tem primeru se uporabljajodolobe 7. lena.

5. Kadar dobiek ali dohodek drube, ki je rezident dravepogodbenice, izhaja iz druge drave pogodbenice, ta drugadrava ne sme uvesti nobenega davka na dividende, ki jihplaa druba, razen e se te dividende plaajo rezidentu tedruge drave ali e je dele, v zvezi s katerim se take dividendeplaajo, dejansko povezan s stalno poslovno enoto v tej drugidravi, niti ne sme uvesti davka od nerazdeljenega dobika nanerazdeljeni dobiek drube, tudi e so plaane dividende alinerazdeljeni dobiek v celoti ali delno sestavljeni iz dobika alidohodka, ki nastane v tej drugi dravi.

11. len

OBRESTI

1. Obresti, ki nastanejo v dravi pogodbenici in se plaajorezidentu druge drave pogodbenice, se lahko obdavijo v tejdrugi dravi.

2. Take obresti pa se lahko obdavijo tudi v dravi pogod-benici, v kateri nastanejo, in v skladu z zakonodajo te drave,e pa je upravieni lastnik obresti rezident druge drave pogod-benice, tako obraunani davek ne sme presegati 5 odstotkovbruto zneska obresti. Pristojna organa drav pogodbenic s

skupnim dogovorom uredita nain uporabe te omejitve.

3. Ne glede na dolobe drugega odstavka so obresti, kinastanejo v dravi pogodbenici, oproene davka v tej dravi,e so jih dosegli vlada, politina enota ali organ lokalne oblastidruge drave pogodbenice ali centralna banka te druge dravein so v njihovi upravieni lasti.

4. Izraz obresti, kakor je uporabljen v tem lenu, pome-ni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarova-ne s hipoteko, in ne glede na to, ali dajejo pravico do udelebepri dolnikovem dobiku, zlasti pa dohodek iz dravnih vredno-stnih papirjev ter dohodek iz obveznic ali zadolnic, vkljuno spremijami in nagradami od takih vrednostnih papirjev, obveznicali zadolnic. Kazni zaradi zamude pri plailu se za namen tegalena ne tejejo za obresti.

5. Dolobe prvega, drugega in tretjega odstavka se neuporabljajo, e upravieni lastnik obresti, ki je rezident dra-ve pogodbenice, posluje prek stalne poslovne enote v drugidravi pogodbenici, v kateri obresti nastanejo, in je terjatev, vzvezi s katero se obresti plaajo, dejansko povezana s takostalno poslovno enoto. V tem primeru se uporabljajo dolobe7. lena.

6. teje se, da obresti nastanejo v dravi pogodbenici,kadar je planik rezident te drave. Kadar pa ima oseba, ki pla-uje obresti, ne glede na to, ali je rezident drave pogodbenice,v dravi pogodbenici stalno poslovno enoto, v zvezi s katero jenastala zadolitev, za katero se plaajo obresti in take obrestikrije taka stalna poslovna enota, se teje, da take obresti na-stanejo v dravi, v kateri je stalna poslovna enota.

3. The term "dividends" as used in this Article meansincome from shares, founders' shares or other rights, not be-ing debt-claims, participating in prots, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply

if the benecial owner of the dividends, being a resident of aContracting State, carries on business in the other ContractingState of which the company paying the dividends is a residentthrough a permanent establishment situated therein and theholding in respect of which the dividends are paid is effectivelyconnected with such permanent establishment. In such casethe provisions of Article 7 shall apply.

5. Where a company which is a resident of a Contract -ing State derives prots or income from the other ContractingState, that other State may not impose any tax on the dividendspaid by the company, except insofar as such dividends are paidto a resident of that other State or insofar as the holding in re-spect of which the dividends are paid is effectively connectedwith a permanent establishment situated in that other State,nor subject the company's undistributed prots to a tax on thecompany's undistributed prots, even if the dividends paid orthe undistributed prots consist wholly or partly of prots orincome arising in such other State.

Article 11

INTEREST

1. Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in thatother State.

2. However, such interest may also be taxed in the Con-tracting State in which it arises and according to the laws of thatState, but if the benecial owner of the interest is a resident ofthe other Contracting State, the tax so charged shall not exceed5 per cent of the gross amount of the interest. The competent

authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.

3. Notwithstanding the provisions of paragraph 2, interestarising in a Contracting State shall be exempt from tax in thatState if it is derived and benecially owned by the Governmentof the other Contracting State, a political subdivision or a localauthority thereof, or the Central Bank of that other State.

4. The term "interest" as used in this Article means incomefrom debt-claims of every kind, whether or not secured bymortgage and whether or not carrying a right to participate inthe debtor's prots, and in particular, income from governmentsecurities and income from bonds or debentures, includingpremiums and prizes attaching to such securities, bonds ordebentures. Penalty charges for late payment shall not beregarded as interest for the purpose of this Article.

5. The provisions of paragraphs 1, 2 and 3 shall not ap -ply if the benecial owner of the interest, being a resident of aContracting State, carries on business in the other Contract-ing State in which the interest arises through a permanentestablishment situated therein and the debt-claim in respectof which the interest is paid is effectively connected with suchpermanent establishment. In such case the provisions of Article7 shall apply.

6. Interest shall be deemed to arise in a Contracting Statewhen the payer is a resident of that State. Where, however,the person paying the interest, whether he is a resident of aContracting State or not, has in a Contracting State a perma -nent establishment in connection with which the indebtednesson which the interest is paid was incurred, and such interestis borne by such permanent establishment, then such interest

shall be deemed to arise in the State in which the permanentestablishment is situated.


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7. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo znesekobresti glede na terjatve, za katere se plaajo, presega znesek,za katerega bi se sporazumela planik in upravieni lastnik, etakega odnosa ne bi bilo, se dolobe tega lena uporabljajosamo za nazadnje omenjeni znesek. V tem primeru se presenidel plail e naprej obdavuje v skladu z zakonodajo vsake dr-

ave pogodbenice, pri emer je treba upotevati druge dolobete konvencije.

12. len

LICENNINE IN AVTORSKI HONORARJI

1. Licennine in avtorski honorarji, ki nastanejo v dravipogodbenici in se plaajo rezidentu druge drave pogodbenice,se lahko obdavijo v tej drugi dravi.

2. Take licennine in avtorski honorarji pa se lahkoobdavijo tudi v dravi pogodbenici, v kateri nastanejo, in vskladu z zakonodajo te drave, e pa je upravieni lastniklicennin in avtorskih honorarjev rezident druge drave po-godbenice, tako obraunani davek ne sme presegati 5 odstot-

kov bruto zneska licennin in avtorskih honorarjev. Pristojnaorgana drav pogodbenic s skupnim dogovorom uredita nainuporabe te omejitve.

3. Izraz licennine in avtorski honorarji, kakor je upora-bljen v tem lenu, pomeni vse vrste plail, prejetih kot povrailoza uporabo ali pravico do uporabe kakrnih koli avtorskih pravicza literarno, umetniko ali znanstveno delo, vkljuno s kine -matografskimi lmi, katerega koli patenta, blagovne znamke,vzorca ali modela, narta, tajne formule ali postopka ali za infor-macije o industrijskih, komercialnih ali znanstvenih izkunjah.

4. Dolobe prvega in drugega odstavka se ne uporabljajo,e upravieni lastnik licennin in avtorskih honorarjev, ki je rezi-dent drave pogodbenice, posluje prek stalne poslovne enotev drugi dravi pogodbenici, v kateri licennine in avtorski hono-rarji nastanejo, in je pravica ali premoenje, v zvezi s katerim

se licennine in avtorski honorarji plaajo, dejansko povezanos tako stalno poslovno enoto. V tem primeru se uporabljajodolobe 7. lena.

5. teje se, da licennine in avtorski honorarji nastanejov dravi pogodbenici, kadar je planik rezident te drave. Ka-dar pa ima oseba, ki plauje licennine in avtorske honorarje,ne glede na to, ali je rezident drave pogodbenice, v dravipogodbenici stalno poslovno enoto, v zvezi s katero je nastalaobveznost za plailo licennin in avtorskih honorarjev, ter takelicennine in avtorske honorarje krije taka stalna poslovna eno-ta, se teje, da so take licennine in avtorski honorarji nastali vdravi, v kateri je stalna poslovna enota.

6. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo zneseklicennin in avtorskih honorarjev glede na uporabo, pravico ali

informacijo, za katero se plaujejo, presega znesek, za kate-rega bi se sporazumela planik in upravieni lastnik, e takegaodnosa ne bi bilo, se dolobe tega lena uporabljajo samo zanazadnje omenjeni znesek. V tem primeru se preseni delplail e naprej obdavuje v skladu z zakonodajo vsake dravepogodbenice, pri emer je treba upotevati druge dolobe tekonvencije.

13. len

KAPITALSKI DOBIKI

1. Dobiek, ki ga rezident drave pogodbenice dosee zodtujitvijo nepreminin, ki so navedene v 6. lenu in so v drugidravi pogodbenici, se lahko obdavi v tej drugi dravi.

2. Dobiek, ki ga rezident drave pogodbenice dosee zodtujitvijo delnic ali kakrnih koli primerljivih deleev, katerihve kot 50 odstotkov vrednosti izhaja neposredno ali posrednoiz nepreminin, ki so v drugi dravi pogodbenici, se lahko ob-davi v tej drugi dravi.

7. Where, by reason of a special relationship between thepayer and the benecial owner or between both of them andsome other person, the amount of the interest, having regard tothe debt-claims for which it is paid, exceeds the amount whichwould have been agreed upon by the payer and the benecialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the last-mentioned amount. In such

case, the excess part of the payments shall remain taxable ac-cording to the laws of each Contracting State, due regard beinghad to the other provisions of this Convention.

Article 12

ROYALTIES

1. Royalties arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in thatother State.

2. However, such royalties may also be taxed in theContracting State in which they arise and according to thelaws of that State, but if the benecial owner of the royaltiesis a resident of the other Contracting State, the tax so chargedshall not exceed 5 per cent of the gross amount of the royal -

ties. The competent authorities of the Contracting Statesshall by mutual agreement settle the mode of application ofthis limitation.

3. The term "royalties" as used in this Article meanspayments of any kind received as a consideration for the useof, or the right to use, any copyright of literary, artistic or sci-entic work including cinematograph lms, any patent, trademark, design or model, plan, secret formula or process, orfor information concerning industrial, commercial or scienticexperience.

4. The provisions of paragraphs 1 and 2 shall not applyif the benecial owner of the royalties, being a resident of aContracting State, carries on business in the other ContractingState in which the royalties arise through a permanent estab-lishment situated therein and the right or property in respect of

which the royalties are paid is effectively connected with suchpermanent establishment. In such case the provisions of Article7 shall apply.

5. Royalties shall be deemed to arise in a ContractingState when the payer is a resident of that State. Where, how -ever, the person paying the royalties, whether he is a residentof a Contracting State or not, has in a Contracting State apermanent establishment in connection with which the liabilityto pay the royalties was incurred, and such royalties are borneby such permanent establishment, then such royalties shall bedeemed to arise in the State in which the permanent establish-ment is situated.

6. Where, by reason of a special relationship between thepayer and the benecial owner or between both of them andsome other person, the amount of the royalties, having regard

to the use, right or information for which they are paid, exceedsthe amount which would have been agreed upon by the payerand the benecial owner in the absence of such relationship, theprovisions of this Article shall apply only to the last-mentionedamount. In such case, the excess part of the payments shallremain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Convention.

Article 13

CAPITAL GAINS

1. Gains derived by a resident of a Contracting Statefrom the alienation of immovable property referred to in Article6 and situated in the other Contracting State may be taxed inthat other State.

2. Gains derived by a resident of a Contracting State fromthe alienation of shares or of an comparable interest of anykind deriving more than 50 per cent of their value directly orindirectly from immovable property situated in the other Con-tracting State may be taxed in that other State.


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3. Dobiek iz odtujitve preminin, ki so del poslovnegapremoenja stalne poslovne enote, ki jo ima podjetje dravepogodbenice v drugi dravi pogodbenici, vkljuno z dobikomiz odtujitve take stalne poslovne enote (same ali s celotnimpodjetjem), se lahko obdavi v tej drugi dravi.

4. Dobiek iz odtujitve ladij ali zrakoplovov, s katerimi se

opravljajo prevozi v mednarodnem prometu, ali preminin, kise nanaajo na opravljanje prevozov s takimi ladjami ali zrako-plovi, se obdavi samo v dravi pogodbenici, v kateri je sededejanske uprave podjetja.

5. Dobiek iz odtujitve premoenja, ki ni navedeno vprvem, drugem, tretjem in etrtem odstavku, se obdavi samov dravi pogodbenici, katere rezident je oseba, ki odtuji pre -moenje.

6. Dolobe petega odstavka ne vplivajo na pravico vsakeod drav pogodbenic, da v skladu s svojo zakonodajo odmeridavek od dobika iz odtujitve deleev ali pravic v drubi, ka-tere kapital je v celoti ali delno razdeljen na delee in ki je pozakonodaji te drave njen rezident, ki ga dosee posameznik,ki je rezident druge drave pogodbenice in ki je bil rezidentprve omenjene drave zadnjih pet let pred odtujitvijo deleevali pravic.

14. len

DOHODEK IZ ZAPOSLITVE

1. Ob upotevanju dolob 15., 16., 17., 18. in 19. lenase plae, mezde in drugi podobni prejemki, ki jih dobi rezidentdrave pogodbenice iz zaposlitve, obdavijo samo v tej dravi,razen e se zaposlitev ne izvaja v drugi dravi pogodbenici.e se zaposlitev izvaja tako, se lahko tako dobljeni prejemkiobdavijo v tej drugi dravi.

2. Ne glede na dolobe prvega odstavka se prejemek, kiga dobi rezident drave pogodbenice iz zaposlitve, ki se izvaja

v drugi dravi pogodbenici, obdavi samo v prvi omenjenidravi, e:

a) je prejemnik navzo v drugi dravi v obdobju ali obdo-bjih, ki skupno ne presegajo 183 dni v katerem koli dvanajst -mesenem obdobju, ki se zane ali kona v posameznemdavnem letu, in

b) prejemek plaa delodajalec, ki ni rezident druge dra-ve, ali se plaa v njegovem imenu ter

c) prejemka ne krije stalna poslovna enota, ki jo ima de-lodajalec v drugi dravi.

3. Ne glede na prejnje dolobe tega lena se lahko preje-mek, ki izhaja iz zaposlitve na ladji ali zrakoplovu, s katerim seopravljajo prevozi v mednarodnem prometu, obdavi v dravipogodbenici, v kateri je sede dejanske uprave podjetja.

15. len

PREJEMKI DIREKTORJEV

Prejemki direktorjev in druga podobna plaila, ki jih dobirezident drave pogodbenice kot lan uprave ali podobnegaorgana drube, ki je rezident druge drave pogodbenice, selahko obdavijo v tej drugi dravi.

16. len

UMETNIKI IN PORTNIKI

1. Ne glede na dolobe 7. in 14. lena se lahko doho -dek, ki ga dobi rezident drave pogodbenice kot nastopajoiizvajalec, kakor je gledaliki, lmski, radijski ali televizijski

umetnik ali glasbenik, ali kot portnik iz takih osebnih de-javnosti, ki jih opravlja v drugi dravi pogodbenici , obdaviv tej drugi dravi.

3. Gains from the alienation of movable property formingpart of the business property of a permanent establishmentwhich an enterprise of a Contracting State has in the otherContracting State, including such gains from the alienationof such a permanent establishment (alone or with the wholeenterprise), may be taxed in that other State.

4. Gains from the alienation of ships or aircraft operated

in international trafc or movable property pertaining to theoperation of such ships or aircraft, shall be taxable only in theContracting State in which the place of effective managementof the enterprise is situated.

5. Gains from the alienation of any property other thanthat referred to in paragraphs 1, 2, 3 and 4, shall be taxableonly in the Contracting State of which the alienator is a resi -dent.

6. The provisions of paragraph 5 shall not affect the rightof each of the Contracting States to levy according to its ownlaw a tax on gains from the alienation of shares or rights in acompany, the capital of which is wholly or partly divided intoshares and which under the laws of that State is a residentof that State, derived by an individual who is a resident of theother Contracting State and has been a resident of the rst-mentioned State in the course of the last ve years precedingthe alienation of the shares or rights.

Article 14

INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 15, 16, 17, 18 and19 salaries, wages and other similar remuneration derived bya resident of a Contracting State in respect of an employmentshall be taxable only in that State unless the employment isexercised in the other Contracting State. If the employment isso exercised, such remuneration as is derived therefrom maybe taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remu-neration derived by a resident of a Contracting State in respect

of an employment exercised in the other Contracting State shallbe taxable only in the rst-mentioned State if:

a) the recipient is present in the other State for a periodor periods not exceeding in the aggregate 183 days in anytwelve month period commencing or ending in the scal yearconcerned, and

b) the remuneration is paid by, or on behalf of, an em-ployer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent estab-lishment which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article,remuneration derived in respect of an employment exercisedaboard a ship or aircraft operated in international trafc, maybe taxed in the Contracting State in which the place of effectivemanagement of the enterprise is situated.

Article 15

DIRECTORS' FEES

Directors' fees and other similar payments derived by aresident of a Contracting State in his capacity as a member ofthe board of directors or any similar organ of a company whichis a resident of the other Contracting State may be taxed inthat other State.

Article 16

ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Article 7 and 14,income derived by a resident of a Contracting State as an en-tertainer, such as a theatre, motion picture, radio or television

artiste, or a musician, or as a sportsman from his personalactivities as such exercised in the other Contracting State, maybe taxed in that other State.


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2. Kadar dohodek iz osebnih dejavnosti, ki jih opravljanastopajoi izvajalec ali portnik kot tak, ne priraste nastopajo-emu izvajalcu ali portniku, temve drugi osebi, se ta dohodekkljub dolobam 7. in 14. lena lahko obdavi v dravi pogodbe-nici, v kateri je nastopil izvajalec ali portnik.

3. Dolobe prvega in drugega odstavka se ne upora-bljajo za dohodek iz dejavnosti, ki jih nastopajoi izvajalec aliportnik opravlja v dravi pogodbenici, e se gostovanje v tejdravi v celoti ali preteno krije iz javnih sredstev druge dravepogodbenice ali njene politine enote ali lokalne oblasti. V temprimeru se dohodek obdavi samo v dravi pogodbenici, katererezident je nastopajoi izvajalec ali portnik.

17. len

POKOJNINE

Ob upotevanju dolob drugega odstavka 18. lena sepokojnine in drugi podobni prejemki, ki se izplaujejo rezidentudrave pogodbenice za preteklo zaposlitev, obdavijo samo v

tej dravi.

18. len

DRAVNA SLUBA

1. a) Plae, mezde in drugi podobni prejemki razenpokojnin, ki jih drava pogodbenica ali njena politina enotaali lokalna oblast plauje posamezniku za storitve, ki jihopravi za to dravo ali enoto ali oblast, se obdavijo samov tej dravi.

b) Take plae, mezde in drugi podobni prejemki se obdav-ijo samo v drugi dravi pogodbenici, e se storitve opravljajo vtej dravi in je posameznik rezident te drave, ki:

(i) je dravljan te drave ali(ii) ni postal rezident te drave samo zaradi opra-

vljanja storitev.2. a) Pokojnina, ki jo plauje drava pogodbenica ali nje-

na politina enota ali lokalna oblast al i ki se plauje iz njihovihskladov posamezniku za storitve, opravljene za to dravo alienoto ali oblast, se obdavi samo v tej dravi.

b) Taka pokojnina se obdavi samo v drugi dravi pogod-benici, e je posameznik rezident in dravljan te drave.

3. Za plae, mezde in druge podobne prejemke ter zapokojnine za storitve, opravljene v zvezi s poslovanjem dravepogodbenice ali njene politine enote ali lokalne oblasti, seuporabljajo dolobe 14., 15., 16., in 17. lena.

19. lenPROFESORJI IN RAZISKOVALCI

1. Rezident drave pogodbenice, ki je na povabilo uni -verze, vije ali visoke ole, ole ali druge podobne ustanove,ki je v drugi dravi pogodbenici in jo priznava vlada te drugedrave pogodbenice, zaasno navzo v tej drugi dravi po-godbenici samo zaradi pouevanja ali raziskovanja ali obo-jega v izobraevalni ustanovi, je za najve dve leti od prvegaprihoda v to drugo dravo pogodbenico oproen davka vtej drugi dravi pogodbenici za prejemke za pouevanje aliraziskovanje.

2. Oprostitev po prvem odstavku se ne prizna za prejem-ke za raziskovanje, e se tako raziskovanje ne izvaja v javno

korist, ampak v zasebno korist doloene osebe ali oseb.

2. Where income in respect of personal activities ex -ercised by an entertainer or a sportsman in his capacity assuch accrues not to the entertainer or sportsman himselfbut to another person, that income may, notwithstanding theprovisions of Articles 7 and 14, be taxed in the ContractingState in which the activities of the entertainer or sportsmanare exercised.

3. The provisions of paragraphs 1 and 2 shall not applyto income derived from activities exercised in a ContractingState by an entertainer or sportsman if the visit to that Stateis wholly or mainly supported by public funds of the otherContracting State or a political subdivision or a local authoritythereof. In such a case, the income shall be taxable only inthe Contracting State of which the entertainer or sportsmanis a resident.

Article 17

PENSIONS

Subject to the provisions of paragraph 2 of Article 18,pensions and other similar remuneration paid to a resident ofa Contracting State in consideration of past employment shall

be taxable only in that State.

Article 18

GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration,other than a pension, paid by a Contracting State or a politi -cal subdivision or a local authority thereof to an individual inrespect of services rendered to that State or subdivision orauthority shall be taxable only in that State.

b) However, such salaries, wages and other similar remu -neration shall be taxable only in the other Contracting State ifthe services are rendered in that State and the individual is aresident of that State who:

(i) is a national of that State; or(ii) did not become a resident of that State solely for

the purpose of rendering the services.2. a) Any pension paid by, or out of funds created by, a

Contracting State or a political subdivision or a local authoritythereof to an individual in respect of services rendered to thatState or subdivision or authority shall be taxable only in thatState.

b) However, such pension shall be taxable only in theother Contracting State if the individual is a resident of, and anational of, that State.

3. The provisions of Articles 14, 15, 16 and 17 shall ap -ply to salaries, wages and other similar remuneration, and topensions, in respect of services rendered in connection with abusiness carried on by a Contracting State or a political subdivi -sion or a local authority thereof.

Article 19PROFESSORS AND RESEARCHERS

1. A resident of the Contracting State who, at the invita-tion of a university, college, school or other similar institution,situated in the other Contracting State and recognised by theGovernment of that other Contracting State, is temporarilypresent in that other Contracting State solely for the purpose ofteaching, or engaging in research, or both, at the educationalinstitution shall, for a period not exceeding two years from thedate of his rst arrival in that other Contracting State, be exemptfrom tax in that other Contracting State on his remuneration forsuch teaching or research.

2. No exemption shall be granted under paragraph 1 withrespect to any remuneration for research if such research is

undertaken not in the public interest but for the private benetof a specic person or persons.


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20. len

TUDENTI

Plaila, ki jih prejme za svoje vzdrevanje, izobraevanjeali usposabljanje tudent ali pripravnik, ki je ali je bil tik predobiskom drave pogodbenice rezident druge drave pogodbe-nice in je v prvi omenjeni dravi navzo samo zaradi svojega

izobraevanja ali usposabljanja, se ne obdavijo v tej dravi,e taka plaila izhajajo iz virov zunaj te drave.

21. len

DRUGI DOHODKI

1. Deli dohodka rezidenta drave pogodbenice, ki nasta-nejo kjer koli in niso obravnavani v prejnjih lenih te konven-cije, se obdavijo samo v tej dravi.

2. Dolobe prvega odstavka se ne uporabljajo za do -hodek, ki ni dohodek iz nepreminin, kakor so opredeljenev drugem odstavku 6. lena, e prejemnik takega dohodka,ki je rezident drave pogodbenice, posluje v drugi dravi po-godbenici prek stalne poslovne enote v njej in je pravica alipremoenje, v zvezi s katerim se plaa dohodek, dejanskopovezano s stalno poslovno enoto. V tem primeru se uporab-ljajo dolobe 7. lena.

IV. POGLAVJEMETODE ZA ODPRAVO DVOJNEGA OBDAVEVANJA

22. len

ODPRAVA DVOJNEGA OBDAVEVANJA

1. Kadar rezident drave pogodbenice dosee dohodek,ki se v skladu z dolobami te konvencije lahko obdavi v drugidravi pogodbenici, prva omenjena drava dovoli kot odbitekod davka od dohodka tega rezidenta znesek, ki je enak davkuod dohodka, plaanemu v tej drugi dravi.

Tak odbitek ne sme presegati tistega dela pred odbitkomizraunanega davka od dohodka, ki se nanaa na dohodek, kise lahko obdavi v tej drugi dravi.

2. Kadar je v skladu s katero koli dolobo te konvencijedohodek, ki ga dosee rezident drave pogodbenice, opro-en davka v tej dravi, lahko ta drava pri izraunu davka odpreostalega dohodka takega rezidenta kljub temu upotevaoproeni dohodek.

V. POGLAVJEPOSEBNE DOLOBE

23.len

ENAKO OBRAVNAVANJE1. Dravljani drave pogodbenice ne smejo biti v drugi

dravi pogodbenici zavezani kakrnemu koli obdavevanju alikakrni koli zahtevi v zvezi s tem, ki je drugana ali bolj obreme-njujoa, kakor so ali so lahko obdavevanje in s tem povezanezahteve za dravljane te druge drave v enakih okoliinah, ezlasti glede rezidentstva. Ta doloba se ne glede na dolobe1. lena uporablja tudi za osebe, ki niso rezidenti ene ali obehdrav pogodbenic.

2. Obdavevanje stalne poslovne enote, ki jo ima podjetjedrave pogodbenice v drugi dravi pogodbenici, v tej drugi dr-avi ne sme biti manj ugodno, kakor je obdavevanje podjetijte druge drave, ki opravljajo enake dejavnosti. Ta doloba sene razlaga kot zavezujoa za dravo pogodbenico, da prizna

rezidentom druge drave pogodbenice kakrne koli osebneolajave, druge olajave in znianja za davne namene zaradiosebnega stanja ali druinskih obveznosti, ki jih priznava svo-jim rezidentom.

Article 20

STUDENTS

Payments which a student or business apprentice who isor was immediately before visiting a Contracting State a resi -dent of the other Contracting State and who is present in therst-mentioned State solely for the purpose of his education or

training receives for the purpose of his maintenance, educationor training shall not be taxed in that State, provided that suchpayments arise from sources outside that State.

Article 21

OTHER INCOME

1. Items of income of a resident of a Contracting State,wherever arising, not dealt with in the foregoing Articles of thisConvention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to in-come, other than income from immovable property as denedin paragraph 2 of Article 6, if the recipient of such income, beinga resident of a Contracting State, carries on business in theother Contracting State through a permanent establishmentsituated therein and the right or property in respect of which theincome is paid is effectively connected with such permanent es-tablishment. In such case the provisions of Article 7 shall apply.

CHAPTER IVMETHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 22

ELIMINATION OF DOUBLE TAXATION

1. Where a resident of a Contracting State derives incomewhich, in accordance with the provisions of this Convention,may be taxed in the other Contracting State, the rst-mentionedState shall allow as a deduction from the tax on the income ofthat resident, an amount equal to the income tax paid in that

other State.Such deduction shall not, however, exceed that part of theincome tax, as computed before the deduction is given, which isattributable, to the income which may be taxed in that other State.

2. Where in accordance with any provision of the Con -vention income derived by a resident of a Contracting State isexempt from tax in that State, such State may nevertheless, incalculating the amount of tax on the remaining income of suchresident, take into account the exempted income.

CHAPTER VSPECIAL PROVISIONS

Article 23

NON-DISCRIMINATION1. Nationals of a Contracting State shall not be subjected

in the other Contracting State to any taxation or any requirementconnected therewith, which is other or more burdensome thanthe taxation and connected requirements to which nationals ofthat other State in the same circumstances, in particular with re-spect to residence, are or may be subjected. This provision shall,notwithstanding the provisions of Article 1, also apply to personswho are not residents of one or both of the Contracting States.

2. The taxation on a permanent establishment which anenterprise of a Contracting State has in the other ContractingState shall not be less favourably levied in that other State thanthe taxation levied on enterprises of that other State carryingon the same activities. This provision shall not be construed as

obliging a Contracting State to grant to residents of the otherContracting State any personal allowances, reliefs and reduc-tions for taxation purposes on account of civil status or familyresponsibilities which it grants to its own residents.


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3. Razen kadar se uporabljajo dolobe prvega odstavka9. lena, sedmega odstavka 11. lena ali estega odstavka12. lena, se obresti, licennine in avtorski honorarji ter drugaizplaila, ki jih plaa podjetje drave pogodbenice rezidentudruge drave pogodbenice, pri doloanju obdavljivega dobi-ka takega podjetja odbijejo pod enakimi pogoji, kakor e bi biliplaani rezidentu prve omenjene drave.

4. Podjetja drave pogodbenice, katerih kapital je v celotiali delno, neposredno ali posredno v lasti ali pod nadzoromenega ali ve rezidentov druge drave pogodbenice, ne smejobiti v prvi omenjeni dravi zavezana kakrnemu koli obdav-evanju ali kakrni koli zahtevi v zvezi s tem, ki je druganaali bolj obremenjujoa, kakor so ali so lahko obdavevanje ins tem povezane zahteve do podobnih podjetij prve omenjenedrave.

5. Dolobe tega lena se ne glede na dolobe 2. lenauporabljajo za davke vseh vrst in opisov.

24. len

POSTOPEK SKUPNEGA DOGOVORA

1. Kadar oseba meni, da imajo ali bodo imela dejanja eneali obeh drav pogodbenic zanjo za posledico obdavenje, ki niv skladu z dolobami te konvencije, lahko ne glede na pravnasredstva, ki ji jih omogoa domae pravo teh drav, predloizadevo pristojnemu organu drave pogodbenice, katere re-zident je, ali e se njen primer nanaa na prvi odstavek 23.lena, tiste drave pogodbenice, katere dravljan je. Zadevamora biti predloena v treh letih od prvega uradnega obvestilao dejanju, ki je imelo za posledico obdavenje, ki ni v skladu zdolobami konvencije.

2. e se pristojnemu organu zdi pritoba upraviena in esam ne najde zadovoljive reitve, si prizadeva reiti primer sskupnim dogovorom s pristojnim organom druge drave pogod-benice, da bi se izognili obdavenju, ki ni v skladu s konvencijo.

Vsak doseen dogovor se izvaja ne glede na roke v domaempravu drav pogodbenic.

3. Pristojna organa drav pogodbenic si prizadevata sskupnim dogovorom razreiti kakrne koli teave ali dvome, kinastanejo pri razlagi ali uporabi konvencije. Prav tako se lahkoposvetujeta o odpravi dvojnega obdavevanja v primerih, ki jihkonvencija ne predvideva.

4. Da bi pristojna organa drav pogodbenic dosegla do-govor v skladu s prejnjimi odstavki, se lahko dogovarjataneposredno.

25. len

IZMENJAVA INFORMACIJ

1. Pristojna organa drav pogodbenic si izmenjavata in-formacije, ki so predvidoma pomembne za izvajanje dolob tekonvencije ali za izvajanje ali uveljavljanje domae zakonodajeglede davkov vseh vrst in opisov, ki se uvedejo v imenu dravpogodbenic ali njunih politinih enot ali lokalnih oblasti, eobdavevanje na njeni podlagi ni v nasprotju s konvencijo.Izmenjava informacij ni omejena s 1. in 2. lenom.

2. Vsaka informacija, ki jo drava pogodbenica prejmepo prvem odstavku, se obravnava kot tajnost enako kakorinformacije, pridobljene po domai zakonodaji te drave, inse razkrije samo osebam ali organom (vkljuno s sodii inupravnimi organi), udeleenim pri odmeri ali pobiranju davkov,izterjavi ali pregonu ali pri odloanju o pritobah glede davkov

iz prvega odstavka ali pri nadzoru nad omenjenim. Te osebeali organi uporabljajo informacije samo v te namene. Infor-macije lahko razkrijejo v javnih sodnih postopkih ali sodnihodlobah.

3. Except where the provisions of paragraph 1 of Article 9,paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, in-terest, royalties and other disbursements paid by an enterpriseof a Contracting State to a resident of the other ContractingState shall, for the purpose of determining the taxable protsof such enterprise, be deductible under the same conditions asif they had been paid to a resident of the rst-mentioned State.

4. Enterprises of a Contracting State, the capital of whichis wholly or partly owned or controlled, directly or indirectly,by one or more residents of the other Contracting State, shallnot be subjected in the rst-mentioned State to any taxation orany requirement connected therewith which is other or moreburdensome than the taxation and connected requirements towhich other similar enterprises of the rst-mentioned State areor may be subjected.

5. The provisions of this Article shall, notwithstandingthe provisions of Article 2, apply to taxes of every kind anddescription.

Article 24

MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one orboth of the Contracting States result or will result for him intaxation not in accordance with the provisions of this Conven-tion, he may, irrespective of the remedies provided by the do-mestic law of those States, present his case to the competentauthority of the Contracting State of which he is a resident or, ifhis case comes under paragraph 1 of Article 23, to that of theContracting State of which he is a national. The case must bepresented within three years from the rst notication of the ac-tion resulting in taxation not in accordance with the provisionsof the Convention.

2. The competent authority shall endeavour, if the objec-tion appears to it to be justied and if it is not itself able to arriveat a satisfactory solution, to resolve the case by mutual agree-ment with the competent authority of the other Contracting

State, with a view to the avoidance of taxation which is not inaccordance with the Convention. Any agreement reached shallbe implemented notwithstanding any time limits in the domesticlaw of the Contracting States.

3. The competent authorities of the Contracting Statesshall endeavour to resolve by mutual agreement any difcultiesor doubts arising as to the interpretation or application of theConvention. They may also consult together for the eliminationof double taxation in cases not provided for in the Convention.

4. The competent authorities of the Contracting States maycommunicate with each other directly for the purpose of reachingan agreement in the sense of the preceding paragraphs.

Article 25

EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting Statesshall exchange such information as is foreseeably relevant forcarrying out the provisions of this Convention or to the adminis-tration or enforcement of the domestic laws concerning taxes ofevery kind and description imposed on behalf of the ContractingStates, or of their political subdivisions or local authorities, insofaras the taxation thereunder is not contrary to the Convention. Theexchange of information is not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Con-tracting State shall be treated as secret in the same manneras information obtained under the domestic laws of that Stateand shall be disclosed only to persons or authorities (includingcourts and administrative bodies) concerned with the assess-ment or collection of, the enforcement or prosecution in respect

of, the determination of appeals in relation to the taxes referredto in paragraph 1, or the oversight of the above. Such personsor authorities shall use the information only for such purposes.They may disclose the information in public court proceedingsor in judicial decisions.


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3. In no case shall the provisions of paragraphs 1 and2 be construed so as to impose on a Contracting State theobligation:

a) to carry out administrative measures at variance withthe laws and administrative practice of that or of the otherContracting State;

b) to supply information which is not obtainable under the

laws or in the normal course of the administration of that or ofthe other Contracting State;

c) to supply information which would disclose any trade,business, industrial, commercial or professional secret or tradeprocess, or information, the disclosure of which would be con-trary to public policy (ordre public).

4. If information is requested by a Contracting State inaccordance with this Article, the other Contracting State shalluse its information gathering measures to obtain the requestedinformation, even though that other State may not need suchinformation for its own tax purposes. The obligation containedin the preceding sentence is subject to the limitations of para-graph 3 but in no case shall such limitations be construed topermit a Contracting State to decline to supply informationsolely because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be con-strued to permit a Contracting State to decline to supply infor-mation solely because the information is held by a bank, othernancial institution, nominee or person acting in an agency ora duciary capacity or because it relates to ownership interestsin a person.

Article 26

MEMBERS OF DIPLOMATIC MISSIONSAND CONSULAR POSTS

Nothing in this Convention shall affect the scal privilegesof members of diplomatic missions or consular posts underthe general rules of international law or under the provisions ofspecial agreements.

CHAPTER VIFINAL PROVISIONS

Article 27

ENTRY INTO FORCE

1. The Contracting States shall notify each other in writ -ing, through diplomatic channels, that the procedures requiredby its law for the entry into force of this Convention have beensatised. The Convention shall enter into force on the date ofreceipt of the last notication.

2. This Convention shall be applicable:a) in respect of taxes withheld at source, to income de -

rived on or after 1 January of the calendar year next followingthe year in which the Convention enters into force;

b) in respect of other taxes on income, to taxes charge-able for any taxable year beginning on or after 1 January of thecalendar year next following the year in which the Conventionenters into force.

Article 28

TERMINATION

1. This Convention shall remain in force until terminatedby a Contracting State. Either Contracting State may terminatethe Convention, through diplomatic channels, by giving writtennotice of termination at least six months before the end of anycalendar year following after the period of ve years from thedate on which the Convention enters into force. In such event,

the Convention shall cease to have effect:a) in respect of taxes withheld at source, to income de -

rived on or after 1 January of the calendar year next followingthe year in which the notice is given;

3. Dolobe prvega in drugega odstavka se v nobenemprimeru ne razlagajo, kakor da nalagajo dravi pogodbeniciobveznost:

a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajoin upravno prakso te ali druge drave pogodbenice,

b) da predloi informacije, ki jih ni mogoe dobiti po

zakonih ali obiajni upravni poti te ali druge drave pogod -benice,

c) da predloi informacije, ki bi razkrile kakrno koli trgo-vinsko, poslovno, industrijsko, komercialno ali poklicno skriv-nost ali trgovinski postopek, ali informacije, katerih razkritje bibilo v nasprotju z javnim redom.

4. e drava pogodbenica zahteva informacije v skladus tem lenom, druga drava pogodbenica sprejme ukrepe zapridobitev zahtevanih informacij, tudi e jih ta druga dravamorda ne potrebuje za svoje davne namene. Za obveznost izprejnjega stavka veljajo omejitve iz tretjega odstavka, toda vnobenem primeru se take omejitve ne razlagajo tako, kakor dadrava pogodbenica lahko zavrne predloitev informacij samozato, ker sama zanje nima interesa.

5. V nobenem primeru se dolobe tretjega odstavka nerazlagajo tako, kakor da drava pogodbenica lahko zavrnepredloitev informacij samo zato, ker jih hrani banka, drugananna ustanova, pooblaenec ali oseba, ki deluje kot za-stopnik ali duciar, ali zato, ker so povezane z lastnikimi deleiv neki osebi.

26. len

LANI DIPLOMATSKIH PREDSTAVNITEVIN KONZULATOV

Ni v tej konvenciji ne vpliva na davne ugodnosti lanovdiplomatskih predstavnitev ali konzulatov po splonih pravilihmednarodnega prava ali dolobah posebnih sporazumov.

VI. POGLAVJEKONNE DOLOBE

27. len

ZAETEK VELJAVNOSTI

1. Dravi pogodbenici se po diplomatski poti pisno obve-stita, da so konani postopki, ki se po njuni zakonodaji zahteva -jo za zaetek veljavnosti te konvencije. Konvencija zane veljatina dan prejema zadnjega uradnega obvestila.

2. Ta konvencija se uporablja:a) v zvezi z davki, odtegnjenimi pri viru, za dohodek,

doseen 1. januarja ali po njem v koledarskem letu po letu, vkaterem zane veljati konvencija;

b) v zvezi z drugimi davki od dohodka za davke, obra-unane za katero koli davno leto, ki se zane 1. januarja alipo njem v koledarskem letu po letu, v katerem zane veljatikonvencija.

28. len

PRENEHANJE VELJAVNOSTI

1. Ta konvencija velja, dokler je ena drava pogodbenicane odpove. Vsaka drava pogodbenica lahko odpove konven-cijo po diplomatski poti s pisnim obvestilom o odpovedi najmanjest mesecev pred koncem katerega koli koledarskega letapo petih letih od dneva zaetka veljavnosti konvencije. V temprimeru se konvencija preneha uporabljati:

a) v zvezi z davki, odtegnjenimi pri viru, za dohodek,doseen 1. januarja ali po njem v koledarskem letu po letu, vkaterem je dano obvestilo o odpovedi;


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b) in respect of other taxes on income, to taxes charge-able for any taxable year beginning on or after 1 January ofthe calendar year next following the year in which the noticeis given.

IN WITNESS WHEREOF the undersigned, duly author-ised thereto, have signed this Convention.

DONE in duplicate at Reykjavik this 4th day of May 2011,in the Slovenian, Icelandic and English languages, all textsbeing equally authentic. In case of divergence between any ofthe texts, the English text shall prevail.

For the Republic of Slovenia For IcelandDarja Radi (s) ssur Skarphinsson (s)

b) v zvezi z drugimi davki od dohodka za davke, obrau-nane za katero koli davno leto, ki se zane 1. januarja ali ponjem v koledarskem letu po letu, v katerem je dano obvestiloo odpovedi.

V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za topravilno pooblaena, podpisala to konvencijo.

SESTAVLJENO v dveh izvirnikih v Reykjaviku dne 4. maja2011 v slovenskem, islandskem in anglekem jeziku, pri emerso vsa besedila enako verodostojna. Pri razlikah med besediliprevlada angleko besedilo.

Za Republiko Slovenijo Za Islandijo:Darja Radi l.r. ssur Skarphinsson l.r.

3. lenZa izvajanje konvencije skrbi ministrstvo, pristojno za nance.

4. lenTa zakon zane veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije Mednarodne pogodbe.

t. 432-01/12-10/11Ljubljana, dne 11. julija 2012EPA 444-VI

Dravni zborRepublike Slovenijedr. Gregor Virant l.r.

Predsednik


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C O N V E N T I O NBETWEEN

THE GOVERNMENT OF THE REPUBLICOF SLOVENIA AND THE GOVERNMENT

OF THE REPUBLIC OF AZERBAIJANFOR THE AVOIDANCE OF DOUBLE TAXATIONAND THE PREVENTION OF FISCAL EVASION

WITH RESPECT TO TAXES ON INCOMEAND ON CAPITAL

The Government of the Republic of Slovenia and theGovernment ofthe Republic of Azerbaijan, desiring to concludea Convention for the Avoidance of Double Taxation and thePrevention of Fiscal Evasion with respect to Taxes on Incomeand on Capital,

Have agreed as follows:

ARTICLE 1

PERSONS COVERED

This Convention shall apply to persons who are residentsof one or both of the Contracting States.

ARTICLE 2

TAXES COVERED

1. This Convention shall apply to taxes on income andon capital imposed on behalf of a Contracting State or of itsadministrative-territorial or political subdivisions or local authori-ties, irrespective of the manner in which they are levied.

* Besedilo konvencije s protokolom v azerbajdanskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanjezadeve.

45. Zakon o ratikaciji Konvencije med Vlado Republike Slovenije in Vlado Republike Azerbajdan o izogibanjudvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja, s protokolom(BAZIDO)

Na podlagi druge alinee prvega odstavka 107. lena in prvega odstavka 91. lena Ustave Republike Slovenije izdajam

U K A Zo razglasitvi Zakona o ratikaciji Konvencije med Vlado Republike Slovenije in Vlado RepublikeAzerbajdan o izogibanju dvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki

od dohodka in premoenja, s protokolom (BAZIDO)

Razglaam Zakon o ratikaciji Konvencije med Vlado Republike Slovenije in Vlado Republike Azerbajdan o izogibanjudvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja, s protokolom (BAZIDO), ki gaje sprejel Dravni zbor Republike Slovenije na seji dne 11. julija 2012.

t. 003-02-6/2012-10Ljubljana, dne 19. julija 2012

dr. Danilo Trk l.r.Predsednik

Republike Slovenije

Z A K O NO RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO REPUBLIKE

AZERBAJDAN O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJV ZVEZI Z DAVKI OD DOHODKA IN PREMOENJA, S PROTOKOLOM (BAZIDO)

1.lenRaticira se Konvencija med Vlado Republike Slovenije in Vlado Republike Azerbajdan o izogibanju dvojnega obdaveva-

nja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja, s protokolom, podpisana v Ljubljani 9. junija 2011.

2. lenKonvencija s protokolom se v izvirniku v slovenskem in anglekem jeziku glasi*:

K O N V E N C I J AMED

VLADO REPUBLIKE SLOVENIJEIN

VLADO REPUBLIKE AZERBAJDANO IZOGIBANJU DVOJNEGA OBDAVEVANJA

IN PREPREEVANJU DAVNIH UTAJV ZVEZI Z DAVKI OD DOHODKA

IN PREMOENJA

Vlada Republike Slovenije in Vlada Republike Azerbaj-dan sta se v elji, da bi sklenili konvencijo o izogibanju dvojne-ga obdavevanja in prepreevanju davnih utaj v zvezi z davkiod dohodka in premoenja,

sporazumeli:

1. LEN

OSEBE, ZA KATERE SE UPORABLJA KONVENCIJA

Ta konvencija se uporablja za osebe, ki so rezidenti eneali obeh drav pogodbenic.

2. LEN

DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA

1.Ta konvencija se uporablja za davke od dohodka inpremoenja, ki se uvedejo v imenu drave pogodbenice alinjenih upravnoozemeljskih ali politinih enot ali lokalnih oblasti,ne glede na nain njihove uvedbe.


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2. There shall be regarded as taxes on income and oncapital all taxes imposed on total income, on total capital, or onelements of income or of capital, including taxes on gains fromthe alienation of movable or immovable property, taxes on thetotal amounts of wages or salaries paid by enterprises, as wellas taxes on capital appreciation.

3. The existing taxes to which the Convention shall ap-

ply are in particular:a) in Azerbaijan:

(i) the income tax of physical persons;(ii) the prot tax of legal persons;(iii) the tax on property;(iv) the land tax

(hereinafter referred to as "Azerbaijani tax");b) in Slovenia:

(i) the tax on income of legal persons;(ii) the tax on income of individuals;(iii) the tax on property

(hereinafter referred to as "Slovenian tax").4. The Convention shall apply also to any identical or

substantially similar taxes that are imposed after the date ofsignature of the Convention in addition to, or in place of, theexisting taxes. The competent authorities of the ContractingStates shall notify each other of any signicant changes thathave been made in their taxation laws.

ARTICLE 3

GENERAL DEFINITIONS

1.For the purposes of this Convention, unless the contextotherwise requires:

a) the term "Azerbaijan" means the territory of the Republicof Azerbaijan, including the Caspian Sea (Lake) sector belongingto the Republic of Azerbaijan, the air space above the Republicof Azerbaijan, within which the sovereign rights and jurisdictionof the Republic of Azerbaijan is implemented in respect to sub-soil, sea bed and natural resources, and any other area which

has been or may hereinafter be determined in accordance withinternational law and legislation of the Republic of Azerbaijan;

b) the term "Slovenia" means the Republic of Sloveniaand, when used in a geographical sense, means the territory ofSlovenia as well as those maritime areas over which Sloveniamay exercise sovereign or jurisdictional rights in accordancewith its internal legislation and international law;

c) the terms "a Contracting State" and "the other Con-tracting State" mean Azerbaijan or Slovenia, as the contextrequires;

d) the term "person" includes an individual, a co

DTC agreement between Iceland and Slovenia

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