DTC agreement between Romania and Slovenia

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t.25 (Uradni list RS, t. 96) Ljubljana, etrtek 14. 11. 2002 ISSN 1318-0932 Leto XII

Mednarodne pogodbeUradni listRepublike Slovenije

80. Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Irske o izogibanju dvojnega obdavevanja inprepreevanju davnih utaj v zvezi z davki od dohodka in dobika iz kapitala (BIEDOU)

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

U K A ZO RAZGLASITVI ZAKONA O RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO

IRSKE O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ V ZVEZI ZDAVKI OD DOHODKA IN DOBIKA IZ KAPITALA (BIEDOU)

Razglaam Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Irske o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in dobika iz kapitala (BIEDOU), ki ga je sprejelDravni zbor Republike Slovenije na seji 25. oktobra 2002.

t. 001-22-140/02Ljubljana, 5. novembra 2002

PredsednikRepublike SlovenijeMilan Kuan l. r.

Z A K O NO RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO IRSKE O IZOGIBANJUDVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN

DOBIKA IZ KAPITALA (BIEDOU)

1. lenRatificira se Konvencija med Vlado Republike Slovenije in Vlado Irske o izogibanju dvojnega obdavevanja in

prepreevanju davnih utaj v zvezi z davki od dohodka in dobika iz kapitala, podpisana v Ljubljani dne 12. marca 2002.

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

K O N V E N C I J AMED VLADO REPUBLIKE SLOVENIJE IN

VLADO IRSKE O IZOGIBANJU DVOJNEGAOBDAVEVANJA IN PREPREEVANJU DAVNIH

UTAJ V ZVEZI Z DAVKI OD DOHODKA INDOBIKA IZ KAPITALA

Vlada Republike Slovenije in Vlada Irske sta se v elji,da bi sklenili konvencijo o izogibanju dvojnega obdaveva-nja in prepreevanju davnih utaj v zvezi z davki od dohodkain dobika iz kapitala, sporazumeli, kot sledi:

C O N V E N T I O NBETWEEN THE GOVERNMENT OFTHE REPUBLIC OF SLOVENIA AND

THE GOVERNMENT OF IRELAND FORTHE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH

RESPECT TO TAXES ON INCOME AND ONCAPITAL GAINS

The Government of the Republic of Slovenia and theGovernment of Ireland, desiring to conclude a Conventionfor the avoidance of double taxation and the prevention of

fiscal evasion with respect to taxes on income and on capitalgains, have agreed as follows:


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1. lenOSEBE, ZA KATERE SE UPORABLJA KONVENCIJA

Ta konvencija se uporablja za osebe, ki so rezidentiene ali obeh drav pogodbenic.

2. lenDAVKI, ZA KATERE SE UPORABLJA KONVENCIJA1. Ta konvencija se uporablja za davke od dohodka in

dobika iz kapitala, ki se uvedejo v imenu pogodbenice alinjenih politinih enot ali lokalnih oblasti, ne glede na nainnjihove uvedbe.

2. Za davke od dohodka in dobika iz kapitala setejejo vsi davki, uvedeni na celoten dohodek ali na sestavi-ne dohodka, vkljuno z davki od dobika iz odtujitve premi-nin ali nepreminin.

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

a) v Sloveniji:i) davek od dobika pravnih oseb inii) davek od dohodka posameznikov, vkljuno z

mezdami in plaami, dohodkom iz kmetijskih dejavno-sti, dohodkom iz poslovanja, dobikom iz kapitala indohodkom iz nepreminin in preminin

(v nadaljevanju slovenski davek);b) na Irskem:

i) davek od dohodka;ii) davek od dobika pravnih oseb iniii) davek od dobika iz kapitala(v nadaljevanju irski davek).

4. Ta konvencija se uporablja tudi za kakrne koli ena-ke ali vsebinsko podobne davke, ki se uvedejo po datumupodpisa konvencije dodatno k obstojeim davkom ali name-sto njih. Pristojna organa drav pogodbenic drug drugegauradno obvestita o vseh bistvenih spremembah njunih dav-nih zakonodaj.

3. lenSPLONA OPREDELITEV IZRAZOV

1. Za namene te konvencije, razen e sobesedilo za-hteva drugae:

a) izraz Slovenija pomeni Republiko Slovenijo, in kose uporablja v zemljepisnem smislu, ozemlje Slovenije,vkljuno z morskim obmojem, morskim dnom in podzem-ljem ob teritorialnem morju, e Slovenija lahko nad takimmorskim obmojem, morskim dnom in podzemljem izvajasvoje suverene pravice in jurisdikcijo v skladu s svojo notra-njo zakonodajo in mednarodnim pravom;

b) izraz Irska vkljuuje katero koli obmoje zunaj teri-torialnega morja Irske, ki je bilo ali se lahko v prihodnje pozakonodaji Irske o epikontinentalnem pasu v skladu z med-

narodnim pravom doloi kot obmoje, na katerem lahkoIrska izvaja svoje pravice v zvezi z morskim dnom in podzem-ljem ter naravnimi viri v njih;

c) izrazi drava pogodbenica, ena od drav pogod-benic in druga drava pogodbenica pomenijo, kot zahte-va sobesedilo, Slovenijo ali Irsko, izraz dravi pogodbenicipa pomeni Slovenijo in Irsko;

d) izraz oseba vkljuuje posameznika, drubo in ka-tero koli drugo telo, ki zdruuje ve oseb;

e) izraz druba pomeni katero koli korporacijo alikateri koli subjekt, ki se za davne namene obravnava kotkorporacija;

f) izraza podjetje drave pogodbenice in podjetjedruge drave pogodbenice pomenita podjetje, ki ga uprav-lja rezident drave pogodbenice, in podjetje, ki ga upravlja

rezident druge drave pogodbenice;

Article 1PERSONAL SCOPE

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

Article 2TAXES COVERED

1. This Convention shall apply to taxes on income andon capital gains imposed on behalf of a Contracting State orof its political subdivisions or local authorities, irrespectiveof the manner in which they are levied.

2. There shall be regarded as taxes on income and oncapital gains all taxes imposed on total income or onelements of income, including taxes on gains from thealienation of movable or immovable property.

3. The existing taxes to which the Convention shallapply are:

a) in the case of Slovenia:(i) the tax on profits of legal persons; and(ii) the tax on income of individuals, including

wages and salaries, income from agricultural activities,income from business, capital gains and income fromimmovable and movable property;

(hereinafter referred to as Slovenian tax);b) in the case of Ireland:

(i) the income tax;(ii) the corporation tax; and(iii) the capital gains tax;(hereinafter referred to as Irish tax).

4. The Convention shall apply also to any identical orsubstantially similar taxes which 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 significant changes whichhave been made in their respective taxation laws.

Article 3GENERAL DEFINITIONS

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

a) the term Slovenia means the Republic of Sloveniaand, when used in a geographical sense, means the territoryof Slovenia, including the sea area, sea-bed and subsoiladjacent to the territorial sea, if Slovenia may exercise itssovereign rights and jurisdiction over such sea area, sea-bed and subsoil in accordance with its domestic legislationand international law;

b) the term Ireland includes any area outside the territorialwaters of Ireland which, in accordance with international law,has been or may hereafter be designated under the laws of

Ireland concerning the Continental Shelf, as an area withinwhich the rights of Ireland with respect to the sea bed andsubsoil and their natural resources may be exercised;

c) the terms a Contracting State, one of theContracting States and the other Contracting State meanSlovenia or Ireland, as the context requires; and the termContracting States means Slovenia and Ireland;

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

e) the term company means any body corporate orany entity which is treated as a body corporate for taxpurposes;

f) the terms enterprise of a Contracting State andenterprise of the other Contracting State mean respectivelyan enterprise carried on by a resident of a Contracting State

and an enterprise carried on by a resident of the otherContracting State;


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2. Izraz stalna poslovna enota e posebej vkljuuje:

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. teje se, da oseba, ki izvaja eksteritorialno dejav-

nost v dravi pogodbenici v zvezi z raziskovanjem ali izkori-anjem morskega dna in podzemlja ter naravnih virov v tejdravi pogodbenici, posluje prek stalne poslovne enote v tejdravi pogodbenici.

4. Gradbie ali projekt gradnje ali montae je stalnaposlovna enota samo, e traja ve kot dvanajst mesecev.

5. Ne glede na prejnje dolobe tega lena se teje,da izraz stalna poslovna enota ne vkljuuje:

a) uporabe prostorov samo za namen skladienja,razstavljanja ali dostave dobrin ali blaga, ki pripada podje-tju;

b) vzdrevanja zaloge dobrin ali blaga, ki pripada po-djetju, samo za namen skladienja, razstavljanja ali dosta-ve;

c) vzdrevanja zaloge dobrin ali blaga, ki pripada podje-tju, samo za namen predelave s strani drugega podjetja;

d) vzdrevanja stalnega mesta poslovanja samo za na-men nakupa dobrin ali blaga ali zbiranja informacij za podje-tje;

e) vzdrevanja stalnega mesta poslovanja samo za na-men opravljanja kakrne koli druge dejavnosti pripravljalneali pomone narave za podjetje;

f) vzdrevanja stalnega mesta poslovanja samo za kakr-no koli kombinacijo dejavnosti, omenjenih v pododstavkiha) do e), pod pogojem, da je splona dejavnost stalnegamesta poslovanja, ki je posledica te kombinacije, pripravljal-ne ali pomone narave.

6. Ne glede na dolobe prvega in drugega odstavka,kadar oseba ki ni zastopnik z neodvisnim statusom, zakaterega se uporablja sedmi odstavek deluje v imenu po-djetja ter ima in obiajno uporablja v dravi pogodbenicipooblastilo za sklepanje pogodb v imenu podjetja, se za topodjetje teje, da ima stalno poslovno enoto v tej dravi vzvezi s katerimi koli dejavnostmi, ki jih ta oseba prevzameza podjetje, razen e so dejavnosti te osebe omejene natiste iz petega odstavka, zaradi katerih se to stalno mestoposlovanja po dolobah tega odstavka ne bi telo za stalnoposlovno enoto, e bi se opravljale prek stalnega mestaposlovanja.

7. Ne teje se, da ima podjetje stalno poslovno enotov dravi pogodbenici samo zato, ker opravlja posle v tejdravi prek posrednika, splonega komisionarja ali katere-ga koli drugega zastopnika z neodvisnim statusom, podpogojem, da te osebe delujejo v okviru svojega rednegaposlovanja.

8. Dejstvo, da druba, ki je rezident drave pogodbe-nice, nadzoruje drubo, ki je rezident druge drave pogod-benice ali opravlja posle v tej drugi dravi (prek stalne po-slovne enote ali drugae) ali je pod nadzorom take drube,samo po sebi e ne pomeni, da je ena od drub stalna

poslovna enota druge.

2. The term permanent establishment includesespecially:

a) a place of management;b) a branch;c) an office;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 person carrying on activities offshore in a

Contracting State in connection with the exploration orexploitation of the sea bed and subsoil and their naturalresources situated in that Contracting State shall be deemedto be carrying on a business through a permanentestablishment in that Contracting State.

4. A building site or construction or installation projectconstitutes a permanent establishment only if it lasts morethan twelve months.

5. Notwithstanding the preceding provisions of thisArticle, the term permanent establishment shall be deemednot to include:

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

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 ofprocessing by another enterprise;

d) the maintenance of a fixed place of business solelyfor the purpose of purchasing goods or merchandise or ofcollecting information, for the enterprise;

e) the maintenance of a fixed place of business solelyfor the purpose of carrying on, for the enterprise, any otheractivity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solelyfor any combination of activities mentioned in subparagraphs(a) to (e), provided that the overall activity of the fixed placeof business resulting from this combination is of a preparatoryor auxiliary character.

6. Notwithstanding the provisions of paragraphs 1 and2, where a person other than an agent of an independentstatus to whom paragraph 7 applies is acting on behalf ofan enterprise and has, and habitually exercises, in aContracting State an authority to conclude contracts in thename of the enterprise, that enterprise shall be deemed tohave a permanent establishment in that State in respect ofany activities which that person undertakes for theenterprise, unless the activities of such person are limited tothose mentioned in paragraph 5 which, if exercised througha fixed place of business, would not make this fixed place ofbusiness a permanent establishment under the provisions ofthat paragraph.

7. An enterprise shall not be deemed to have apermanent establishment in a Contracting State merelybecause it carries on business in that State through a broker,general commission agent or any other agent of anindependent status, provided that such persons are actingin the ordinary course of their business.

8. The fact that a company which is a resident of aContracting State controls or is controlled by a companywhich is a resident of the other Contracting State, or whichcarries on business in that other State (whether through apermanent establishment or otherwise), shall not of itself

constitute either company a permanent establishment of theother.


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6. lenDOHODEK IZ NEPREMININ

1. Dohodek rezidenta drave pogodbenice, ki izhaja iznepreminin (vkljuno z dohodkom iz kmetijstva ali gozdar-stva), ki so v drugi dravi pogodbenici, se lahko obdavi v tejdrugi dravi.

2. Izraz nepreminine ima pomen, ki ga ima po pravudrave pogodbenice, v kateri je ta nepreminina. Izraz ve-dno vkljuuje premoenje, ki je sestavni del nepreminin,ivino in opremo, ki se uporablja v kmetijstvu in gozdarstvu,pravice, za katere veljajo dolobe splonega prava v zvezi zzemljiko lastnino, uitek na nepremininah in pravice dospremenljivih ali stalnih plail kot odkodnino za izkoria-nje ali pravico do izkorianja nahajali rude, virov ter dru-gega naravnega bogastva; ladje, olni in letala se ne tejejoza nepreminine.

3. Dolobe prvega odstavka se uporabljajo za doho-dek, ki se ustvari z neposredno uporabo, dajanjem v najemali katero koli drugo obliko uporabe nepreminine.

4. Dolobe prvega in tretjega odstavka se uporabljajotudi za dohodek iz nepreminin podjetja in za dohodek iznepreminin, ki se uporabljajo za opravljanje samostojnihosebnih storitev.

7. lenPOSLOVNI DOBIEK

1. Dobiek podjetja drave pogodbenice se obdavisamo v tej dravi, razen e podjetje posluje v drugi dravipogodbenici prek stalne poslovne enote v njej. e podjetjeposluje, kot je prej omenjeno, se lahko dobiek podjetjaobdavi v drugi dravi, vendar samo toliko dobika, kot sepripie tej stalni poslovni enoti.

2. Ob upotevanju dolob tretjega odstavka, kadar

podjetje drave pogodbenice posluje v drugi dravi pogod-benici prek stalne poslovne enote v njej, se v vsaki dravipogodbenici tej stalni poslovni enoti pripie dobiek, zakaterega bi se lahko priakovalo, da bi ga imela, e bi bilarazlino in loeno podjetje, ki opravlja enake ali podobnedejavnosti pod istimi ali podobnimi pogoji ter povsem ne-odvisno posluje s podjetjem, katerega stalna poslovna eno-ta je.

3. Pri doloanju dobika stalne poslovne enote je do-voljeno odteti stroke, ki nastanejo za namene stalne po-slovne enote, vkljuno s poslovodnimi in splonimi upravni-mi stroki, ki so tako nastali bodisi v dravi, v kateri je stalnaposlovna enota, ali drugje.

4. e se v dravi pogodbenici dobiek, ki se pripiestalni poslovni enoti, obiajno doloi na podlagi porazdelitvevsega dobika podjetja na njegove dele, ni v drugem od-stavku tej dravi pogodbenici ne prepreuje doloiti obdav-ljivega dobika z obiajno porazdelitvijo; sprejeta metodaporazdelitve pa mora biti taka, da je rezultat v skladu z naelitega lena.

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

6. Za namene prejnjih odstavkov se dobiek, ki sepripie stalni poslovni enoti, vsako leto doloi po isti metodi,

razen e je upravien in zadosten razlog za nasprotno.

Article 6INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting Statefrom immovable property (including income from agricultureor forestry) situated in the other Contracting State may betaxed in that other State.

2. The term immovable property shall have themeaning which it has under the law of the Contracting Statein which the property in question is situated. The term shallin any case include property accessory to immovableproperty, livestock and equipment used in agriculture andforestry, rights to which the provisions of general lawrespecting landed property apply, usufruct of immovableproperty and rights to variable or fixed payments asconsideration for the working of, or the right to work, mineraldeposits, sources and other natural resources; ships, boatsand 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 formof immovable property.

4. The provisions of paragraphs 1 and 3 shall alsoapply to the income from immovable property of anenterprise and to income from immovable property used forthe performance of independent personal services.

Article 7BUSINESS PROFITS

1. The profits of an enterprise of a Contracting Stateshall be taxable only in that State unless the enterprisecarries on business in the other Contracting State through apermanent establishment situated therein. If the enterprisecarries on business as aforesaid, the profits of the enterprisemay be taxed in the other State but only so much of them asis attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an

enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishmentsituated therein, there shall in each Contracting State beattributed to that permanent establishment the profits whichit might be expected to make if it were a distinct and separateenterprise engaged in the same or similar activities underthe same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.

3. In determining the profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are incurred for the purposes of thepermanent establishment, including executive and generaladministrative expenses so incurred, whether in the State inwhich the permanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a ContractingState to determine the profits to be attributed to a permanentestablishment on the basis of an apportionment of the totalprofits of the enterprise to its various parts, nothing inparagraph 2 shall preclude that Contracting State fromdetermining the profits to be taxed by such an apportionmentas may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordancewith the principles contained in this Article.

5. No profits shall be attributed to a permanentestablishment by reason of the mere purchase by thatpermanent establishment of goods or merchandise for theenterprise.

6. For the purposes of the preceding paragraphs, theprofits to be attributed to the permanent establishment shall

be determined by the same method year by year unlessthere is good and sufficient reason to the contrary.


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7. Kadar dobiek vkljuuje dohodkovne postavke alidobiek iz kapitala, ki je posebej obravnavan v drugih lenihte konvencije, dolobe tega lena ne vplivajo na dolobetistih lenov.

8. len

LADIJSKI IN LETALSKI PREVOZ1. Dobiek, ki ga podjetje drave pogodbenice dosee

iz opravljanja ladijskih ali letalskih prevozov v mednarodnemprometu, se obdavi samo v tej dravi.

2. e je sede dejanske uprave ladjarskega podjetjana ladji, se teje, da je v dravi pogodbenici, v kateri imaladja matino pristanie, ali e nima takega matinegapristania, v dravi pogodbenici, katere rezident je ladijskiprevoznik.

3. Dolobe prvega odstavka se uporabljajo tudi zadobiek iz udelebe v interesnem zdruenju (pool), mea-nem podjetju ali mednarodni prevozni agenciji.

9. lenPOVEZANA PODJETJA

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

sredno udeleeno pri upravljanju, nadzoru ali v kapitalu po-djetja druge drave pogodbenice ali

b) so iste osebe neposredno ali posredno udeleenepri upravljanju, nadzoru ali v kapitalu podjetja drave pogod-benice in podjetja druge drave pogodbenice

in v obeh primerih obstajajo ali se uvedejo med podje-tjema v njunih komercialnih ali finannih odnosih pogoji,drugani od tistih, ki bi obstajali med neodvisnimi podjetji,se kakren koli dobiek, ki bi prirastel enemu od podjetij, etakih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni

prirastel, lahko vkljui v dobiek tega podjetja in ustreznoobdavi.

2. Kadar drava pogodbenica v dobiek podjetja tedrave vkljuuje in ustrezno obdavi dobiek, za katerega jebilo e obdaveno podjetje druge drave pogodbenice v tejdrugi dravi, in je tako vkljueni dobiek dobiek, ki biprirastel podjetju prve omenjene drave, e bi bili pogoji, kiobstajajo med podjetjema, taki, kot bi obstajali med neodvi-snimi podjetji, ta druga drava ustrezno prilagodi znesekdavka, ki se v tej dravi zarauna od tega dobika. Pridoloanju take prilagoditve je treba upotevati druge dolo-be te konvencije, pristojna organa drav pogodbenic pa sepo potrebi med seboj posvetujeta.

10. lenDIVIDENDE

1. Dividende, ki jih druba, ki je rezident drave po-godbenice, plaa rezidentu druge drave pogodbenice, selahko obdavijo v tej drugi dravi.

2. Take dividende pa se lahko obdavijo tudi v dravipogodbenici, katere rezident je druba, ki dividende plau-je, in v skladu z zakonodajo te drave, e pa je prejemnikupravieni lastnik dividend, tako obraunani davek ne pre-sega:

a) 5 odstotkov bruto zneska dividend, e je upravienilastnik druba, ki ima neposredno v lasti najmanj 25 odstot-kov kapitala drube, ki plauje dividende;

7. Where profits include items of income or gainswhich are dealt with separately in other Articles of thisConvention, then the provisions of those Articles shall notbe affected by the provisions of this Article.

Article 8

SHIPPING AND AIR TRANSPORT1. Profits of an enterprise of a Contracting State from

the operation of ships or aircraft in international traffic shallbe taxable only in that State.

2. If the place of effective management of a shippingenterprise is aboard a ship, then it shall be deemed to besituated in the Contracting State in which the home harbourof the ship is situated, or, if there is no such home harbour,in the Contracting State of which the operator of the ship is aresident.

3. The provisions of paragraph 1 shall also apply toprofits from the participation in a pool, a joint business or aninternational operating agency.

Article 9ASSOCIATED ENTERPRISES

1. Wherea) an enterprise of a Contracting State participates

directly or indirectly in the management, control or capital ofan enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly inthe management, control or capital of an enterprise of aContracting State and an enterprise of the other ContractingState,

and in either case conditions are made or imposedbetween the two enterprises in their commercial or financialrelations which differ from those which would be madebetween independent enterprises, then any profits whichwould, but for those conditions, have accrued to one of the

enterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterpriseand taxed accordingly.

2. Where a Contracting State includes in the profits ofan enterprise of that State and taxes accordingly profitson which an enterprise of the other Contracting State hasbeen charged to tax in that other State and the profits soincluded are profits which would have accrued to theenterprise of the first-mentioned State if the conditions madebetween the two enterprises had been those which wouldhave been made between independent enterprises, thenthat other State shall make an appropriate adjustment to theamount of the tax charged therein on those profits. Indetermining such adjustment, due regard shall be had to theother provisions of this Convention and the competent

authorities of the Contracting States shall if necessaryconsult each other.

Article 10DIVIDENDS

1. Dividends paid by a company which is a resident ofa Contracting State to a resident of the other ContractingState may 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 ifthe recipient is the beneficial owner of the dividends the taxso charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if thebeneficial owner is a company which holds directly at least25 per cent of the capital of the company paying thedividends;


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b) 15 odstotkov bruto zneska dividend v vseh drugihprimerih.

Pristojna organa drav pogodbenic se sporazumno do-govorita o nainu uporabe teh omejitev.

Ta odstavek ne vpliva na obdavenje drube v zvezi z

dobikom, iz katerega se plaajo dividende.

3. Izraz dividende, kot je uporabljen v tem lenu,pomeni dohodek iz delnic ali drugih pravic do udelebe vdobiku, ki niso terjatve, in tudi kakren koli dohodek alidelitev dobika, ki se davno obravnava enako kot doho-dek iz delnic po zakonodaji drave pogodbenice, katererezident je druba, ki plauje dividende ali dohodek ali delidobiek.

4. Ne glede na tretji odstavek izraz dividende nevkljuuje obresti, ki se zaradi dejstva, da so bile izplaanenerezidenni drubi, po notranji zakonodaji drave pogod-benice obravnavajo kot dividende, e takne obresti nepresegajo zneska, ki bi bil izplaan med neodvisnimi oseba-mi, ki so med seboj nepovezane.

5. Dolobe prvega in drugega odstavka se ne upo-rabljajo, e upravieni lastnik dividend, ki je rezident dr-ave pogodbenice, posluje v drugi dravi pogodbenici,katere rezident je druba, ki dividende plauje, prekstalne poslovne enote v njej ali opravlja v tej drugi dravisamostojne osebne storitve iz stalne baze v njej ter jedele, v zvezi s katerim se dividende plaajo, dejanskopovezan s tako stalno poslovno enoto ali stalno bazo. Vtakem primeru se uporabljajo dolobe 7. ali 14. lena,odvisno od primera.

6. Kadar dobiek ali dohodek drube, ki je rezidentdrave pogodbenice, izhaja iz druge drave pogodbenice,ta druga drava ne sme uvesti nobenega davka na dividen-de, ki jih plaa druba, razen e se te dividende plaajorezidentu te druge drave ali e je dele, v zvezi s katerim setake dividende plaajo, dejansko povezan s stalno poslovnoenoto ali stalno bazo v tej drugi dravi, niti ne sme uvestidavka od nerazdeljenega dobika na nerazdeljeni dobiekdrube, tudi e so plaane dividende ali nerazdeljeni dobi-ek v celoti ali delno sestavljeni iz dobika ali dohodka, kinastane v taki drugi dravi.

11. lenOBRESTI

1. Obresti, ki nastanejo v dravi pogodbenici in seizplaajo rezidentu druge drave pogodbenice, se lahko

obdavijo v tej drugi dravi.2. Take obresti pa se lahko obdavijo tudi v dravipogodbenici, v kateri nastanejo, in v skladu z zakonodajo tedrave, e pa je prejemnik upravieni lastnik obresti, takozaraunani davek ne presega 5 odstotkov bruto zneskaobresti. Pristojna organa drav pogodbenic se sporazumnodogovorita o nainu uporabe te omejitve.

3. Ne glede na dolobe drugega odstavka so obresti,ki nastanejo v dravi pogodbenici in jih prejme in je njihovupravieni lastnik vlada druge drave pogodbenice, vklju-no z njenimi politinimi enotami ali lokalnimi oblastmi, alinjena centralna banka ali katera koli ustanova, za katero sevsakokrat dogovorita dravi pogodbenici, oproene davka

v prvi omenjeni dravi.

b) 15 per cent of the gross amount of the dividends inall other cases.

The competent authorities of the Contracting Statesshall by mutual agreement settle the mode of application ofthese limitations.

This paragraph shall not affect the taxation of the

company in respect of the profits out of which the dividendsare paid.

3. The term dividends as used in this Article meansincome from shares or other rights, not being debt-claims,and includes any income or distribution assimilated toincome from shares under the taxation laws of theContracting State of which the company paying dividends orincome or making the distribution is a resident.

4. Notwithstanding paragraph 3, the term dividendsshall not include interest which, by reason of the fact that itwas paid to a non-resident company, is treated as a dividendunder the domestic laws of a Contracting State, to theextent that such interest does not exceed the amount whichwould be expected to be paid between independent parties

dealing at arms length.5. The provisions of paragraphs 1 and 2 shall not apply

if the beneficial owner of the dividends, being a resident of aContracting State, carries on business in the otherContracting State of which the company paying the dividendsis a resident, through a permanent establishment situatedtherein, or performs in that other State independent personalservices from a fixed base situated therein, and the holdingin respect of which the dividends are paid is effectivelyconnected with such permanent establishment or fixed base.In such case the provisions of Article 7 or Article 14, as thecase may be, shall apply.

6. Where a company which is a resident of aContracting State derives profits or income from the otherContracting State, that other State may not impose any taxon the dividends paid by the company, except insofar assuch dividends are paid to a resident of that other State orinsofar as the holding in respect of which the dividends arepaid is effectively connected with a permanent establishmentor a fixed base situated in that other State, nor subject thecompanys undistributed profits to a tax on the companysundistributed profits, even if the dividends paid or theundistributed profits consist wholly or partly of profits orincome arising in such other State.

Article 11INTEREST

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

other State.2. However, such interest may also be taxed in theContracting State in which it arises, and according to thelaws of that State, but if the recipient is the beneficialowner of the interest, the tax so charged shall not exceed5 per cent of the gross amount of the interest. Thecompetent authorities of the Contracting States shall bymutual agreement settle the mode of application of thislimitation.

3. Notwithstanding the provisions of paragraph 2,interest arising in a Contracting State and derived andbeneficially owned by a Government of the otherContracting State including political subdivisions or localauthorities or by a Central Bank thereof, or any institutionsas may be agreed from time to time between the

Contracting States, shall be exempt from tax in the firstmentioned State.


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4. Izraz obresti, kot je uporabljen v tem lenu, pomenidohodek iz vseh vrst terjatev ne glede na to, ali so zavarovanes hipoteko, in ne glede na to, ali imajo pravico do udelebe vdolnikovem dobiku, in e posebej dohodek iz dravnihvrednostnih papirjev ter dohodek iz obveznic ali zadolnic,vkljuno s premijami in nagradami, ki pripadajo takim vredno-

stnim papirjem, obveznicam ali zadolnicam, kakor tudi vsakdohodek, ki se po zakonodaji drave pogodbenice, v kateritaken dohodek nastane, obravnava kot dohodek od denar-nih posojil, ne vkljuuje pa dohodka, ki se v skladu z 10.lenom obravnava kot dividende. Kazni zaradi zamude priplailu se za namen tega lena ne tejejo za obresti.

5. Dolobe prvega in drugega odstavka se ne uporab-ljajo, e upravieni lastnik obresti, ki je rezident drave po-godbenice, posluje v drugi dravi pogodbenici, v kateri obre-sti nastanejo, prek stalne poslovne enote v njej ali opravlja vtej drugi dravi samostojne osebne storitve iz stalne baze vnjej ter je terjatev, v zvezi s katero se obresti plaajo, dejan-sko povezana s tako stalno poslovno enoto ali stalno bazo. Vtakem primeru se uporabljajo dolobe 7. ali 14. lena,odvisno od primera.

6. teje se, da obresti nastanejo v dravi pogodbenici,kadar je planik ta drava, politina enota, lokalna oblast alirezident te drave. Kadar pa ima oseba, ki plauje obresti,ne glede na to, ali je rezident drave pogodbenice, v dravipogodbenici stalno poslovno enoto ali stalno bazo, v zvezi skatero je nastala zadolitev, za katero se plaajo obresti tertake obresti krije taka stalna poslovna enota ali stalna baza,se teje, da take obresti nastanejo v dravi, v kateri je stalnaposlovna enota ali stalna baza.

7. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo znesekobresti glede na terjatev, za katero se plaajo, presegaznesek, za katerega bi se sporazumela planik in upravienilastnik, e takega odnosa ne bi bilo, se dolobe tega lenauporabljajo samo za zadnji omenjeni znesek. V takem prime-ru se preseni del plail e naprej obdavuje v skladu zzakonodajo vsake drave pogodbenice, pri emer je trebaupotevati druge dolobe te konvencije.

12. lenLICENNINE IN AVTORSKI HONORARJI

1. Licennine in avtorski honorarji, ki nastanejo v dra-vi pogodbenici in se plaajo rezidentu druge drave pogod-benice, 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 prejemnik upravie-ni lastnik licennin in avtorskih honorarjev, tako zaraunanidavek ne presega 5 odstotkov bruto zneska licennin inavtorskih honorarjev. Pristojna organa drav pogodbenic sesporazumno dogovorita o nainu uporabe te omejitve.

3. Izraz licennine in avtorski honorarji, kot je upo-rabljen v tem lenu, pomeni plaila vsake vrste, prejeta kotpovrailo za uporabo ali pravico do uporabe kakrnih koliavtorskih pravic za literarno, umetniko ali znanstveno delo(vkljuno s kinematografskimi filmi ter filmi, posnetki na tra-kovih ali drugih medijih za televizijsko in radijsko predvajanjeali drugimi sredstvi za reprodukcijo ali prenos), katerega kolipatenta, blagovne znamke, vzorca ali modela, narta, tajne

formule ali postopka ali za informacije o industrijskih, komer-cialnih ali znanstvenih izkunjah.

4. The term interest as used in this Article meansincome from debt claims of every kind, whether or notsecured by mortgage and whether or not carrying a right toparticipate in the debtors profits, and in particular, incomefrom government securities and income from bonds ordebentures, including premiums and prizes attaching to such

securities, bonds or debentures as well as all other incomeassimilated to income from money lent by the laws of theState in which the income arises but does not include anyincome which is treated as a dividend under Article 10.Penalty charges for late payment shall not be regarded asinterest for the purpose of this Article.

5. The provisions of paragraphs 1 and 2 shall not apply ifthe beneficial owner of the interest, being a resident of aContracting State, carries on business in the other ContractingState in which the interest arises, through a permanentestablishment situated therein, or performs in that other Stateindependent personal services from a fixed base situatedtherein, and the debt claim in respect of which the interest ispaid is effectively connected with such permanentestablishment or fixed base. In such case the provisions of

Article 7 or Article 14, as the case may be, shall apply.6. Interest shall be deemed to arise in a Contracting

State when the payer is that State itself, a politicalsubdivision, a local authority or a resident of that State.Where, however, the person paying the interest, whether heis a resident of a Contracting State or not, has in aContracting State a permanent establishment or a fixedbase in connection with which the indebtedness on whichthe interest is paid was incurred, and such interest is borneby such permanent establishment or fixed base, then suchinterest shall be deemed to arise in the State in which thepermanent establishment or fixed base is situated.

7. Where, by reason of a special relationship betweenthe payer and the beneficial owner or between both of themand some other person, the amount of the interest, havingregard to the debt claim for which it is paid, exceeds theamount which would have been agreed upon by the payerand the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of thepayments shall remain taxable according to the laws of eachContracting State, due regard being had to the otherprovisions of this Convention.

Article 12ROYALTIES

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 recipient is the beneficial ownerof the royalties, the tax so charged shall not exceed 5 percent of the gross amount of such royalties. The competentauthorities of the Contracting States shall by mutualagreement settle the mode of application of this 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 orscientific work (including motion pictures or films, recordingson tape or other media used for radio or televisionbroadcasting or other means of reproduction or transmission),any patent, trade mark, design or model, plan, secret formulaor process, or for information concerning industrial,

commercial or scientific experience.


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4. Dolobe prvega in drugega odstavka se ne uporab-ljajo, e upravieni lastnik licennin in avtorskih honorar-jev, ki je rezident drave pogodbenice, posluje v drugidravi pogodbenici, v kateri licennine in avtorski honorarjinastanejo, prek stalne poslovne enote v njej ali opravlja vtej drugi dravi samostojne osebne storitve iz stalne baze v

njej ter je pravica ali premoenje, v zvezi s katerim selicennine in avtorski honorarji plaajo, dejansko poveza-no s tako stalno poslovno enoto ali stalno bazo. V takemprimeru se uporabljajo dolobe 7. ali 14. lena, odvisnood primera.

5. teje se, da so licennine in avtorski honorarji na-stali v dravi pogodbenici, kadar je planik ta drava, politi-na enota, lokalna oblast ali rezident te drave. Kadar pa imaoseba, ki plauje licennine in avtorske honorarje, ne gledena to, ali je rezident drave pogodbenice, v dravi pogodbe-nici stalno poslovno enoto ali stalno bazo, v zvezi s katero jenastala obveznost za plailo licennin in avtorskih honorar-jev ter take licennine in avtorske honorarje krije taka stalnaposlovna enota ali stalna baza, se teje, da so take licenni-ne in avtorski honorarji nastali v dravi pogodbenici, v kateri

je stalna poslovna enota ali stalna baza.6. Kadar zaradi posebnega odnosa med planikom in

upravienim lastnikom ali med njima in drugo osebo zneseklicennin in avtorskih honorarjev glede na uporabo, pravicoali informacijo, za katero se plaujejo, presega znesek, zakaterega bi se sporazumela planik in upravieni lastnik, etakega odnosa ne bi bilo, se dolobe tega lena uporabljajosamo za zadnji omenjeni znesek. V takem primeru se pre-seni del plail e naprej obdavuje v skladu z zakonodajovsake drave pogodbenice, pri emer je treba upotevatidruge dolobe te konvencije.

13. lenDOBIEK IZ KAPITALA

1. Dobiek, ki ga rezident drave pogodbenice dose-e z odtujitvijo nepreminin, ki so omenjene v 6. lenu inso v drugi dravi pogodbenici, se lahko obdavi v tej drugidravi.

2. Za namene prvega odstavka dobiek iz odtujitvenepreminin, ki so v drugi dravi pogodbenici, vkljuujedobiek iz deleev (vkljuno z delnicami in kakrnimi kolivrednostnimi papirji), razen delnic, ki kotirajo na borzi, kate-rih veji del vrednosti izhaja neposredno ali posredno iznepreminin v tej drugi dravi.

3. Dobiek, razen dobika iz drugega odstavka, izodtujitve preminin, ki so del poslovnega premoenja stalneposlovne enote, ki jo ima podjetje drave pogodbenice v

drugi dravi pogodbenici, ali preminin, ki se nanaajo nastalno bazo, ki jo ima rezident drave pogodbenice na voljov drugi dravi pogodbenici za namen opravljanja samostoj-nih osebnih storitev, vkljuno z dobikom iz odtujitve takestalne poslovne enote (same ali s celotnim podjetjem) alitake stalne baze, se lahko obdavi v tej drugi dravi.

4. Dobiek, ki ga podjetje drave pogodbenice doseez odtujitvijo ladij ali letal, s katerimi se opravljajo prevozi vmednarodnem prometu, ali preminin, ki se nanaajo naopravljanje prevozov s takimi ladjami ali letali, se obdavisamo v tej dravi.

5. Dobiek iz odtujitve kakrnega koli premoenja, ki nipremoenje, navedeno v prejnjih odstavkih tega lena, se

obdavi samo v dravi pogodbenici, katere rezident je ose-ba, ki odtuji premoenje.

4. The provisions of paragraphs 1 and 2 shall not applyif the beneficial owner of the royalties, being a resident of aContracting State, carries on business in the otherContracting State in which the royalties arise, through apermanent establishment situated therein, or performs inthat other State independent personal services from a fixed

base situated therein, and the right or property in respect ofwhich the royalties are paid is effectively connected withsuch permanent establishment or fixed base. In such casethe provisions of Article 7 or Article 14, as the case may be,shall apply.

5. Royalties shall be deemed to arise in a ContractingState when the payer is that State itself, a politicalsubdivision, a local authority or a resident of that State.Where, however, the person paying the royalties, whetherhe is a resident of a Contracting State or not, has in aContracting State a permanent establishment or a fixedbase in connection with which the liability to pay the royaltieswas incurred, and such royalties are borne by suchpermanent establishment or fixed base, then such royaltiesshall be deemed to arise in the Contracting State in which

the permanent establishment or fixed base is situated.6. Where, by reason of a special relationship between

the payer and the beneficial owner or between both of themand some other person, the amount of the royalties, havingregard to the use, right or information for which they arepaid, exceeds the amount which would have been agreedupon by the payer and the beneficial owner in the absenceof such relationship, the provisions of this Article shall applyonly to the last-mentioned amount. In such case, the excesspart of the payments shall remain taxable according to thelaws of each Contracting State, due regard being had to theother provisions of this Convention

Article 13CAPITAL GAINS

1. Gains derived by a resident of a Contracting Statefrom the alienation of immovable property referred to inArticle 6 and situated in the other Contracting State may betaxed in that other State.

2. For the purposes of paragraph 1, gains from thealienation of immovable property situated in the otherContracting State shall include gains from shares (includingstock and any security), other than shares quoted on astock exchange, deriving the greater part of their valuedirectly or indirectly from immovable property situated in thatother State.

3. Gains, other than those dealt with in paragraph 2,from the alienation of movable property forming part of thebusiness property of a permanent establishment which an

enterprise of a Contracting State has in the other ContractingState or of movable property pertaining to a fixed baseavailable to a resident of a Contracting State in the otherContracting State for the purpose of performing independentpersonal services, including such gains from the alienationof such a permanent establishment (alone or with the wholeenterprise) or of such fixed base, may be taxed in that otherState.

4. Gains derived by an enterprise of a ContractingState from the alienation of ships or aircraft operated ininternational traffic, or movable property pertaining to theoperation of such ships or aircraft, shall be taxable only inthat State.

5. Gains from the alienation of any property other thanthat referred to in the preceding paragraphs of this Article,

shall be taxable only in the Contracting State of which thealienator is a resident.


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6. Dolobe petega odstavka ne vplivajo na pravicodrave pogodbenice, da v skladu s svojo zakonodajo obdav-i dobiek iz odtujitve kakrnega koli premoenja, ki gadosee posameznik, ki je rezident druge drave pogodbeni-ce in je bil rezident prve omenjene drave kadar koli v trehletih neposredno pred odtujitvijo premoenja, e je posa-

meznik imel premoenje, preden je postal rezident te drugedrave.

14. lenSAMOSTOJNE OSEBNE STORITVE

1. Dohodek, ki ga dobi rezident drave pogodbenice izpoklicnih storitev ali drugih samostojnih dejavnosti, se ob-davi samo v tej dravi, razen e ima stalno bazo, ki mu jeredno na voljo v drugi dravi pogodbenici za namen opravlja-nja njegovih dejavnosti. e ima tako stalno bazo, se doho-dek lahko obdavi v drugi dravi, a samo toliko dohodka,kolikor se pripie tej stalni bazi.

2. Izraz poklicne storitve vkljuuje e posebej samo-stojne znanstvene, literarne, umetnike, izobraevalne alipedagoke dejavnosti kot tudi samostojne dejavnosti zdrav-nikov, odvetnikov, inenirjev, arhitektov, zobozdravnikov inraunovodij.

15. lenODVISNE OSEBNE STORITVE

1. V skladu z dolobami 16., 18., 19. in 20. lena seplae, mezde in drugi podobni prejemki, ki jih dobi rezidentdrave pogodbenice iz zaposlitve, obdavijo samo v tej dra-vi, razen e se zaposlitev 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,

ki ga dobi rezident drave pogodbenice iz zaposlitve, ki seizvaja v drugi dravi pogodbenici, obdavi samo v prvi ome-njeni dravi, e:

a) je prejemnik navzo v drugi dravi v obdobju aliobdobjih, ki ne presegajo skupno 183 dni v zadevnemdavnem letu te druge drave, in

b) prejemek plaa delodajalec, ki ni rezident drugedrave, ali se plaa v njegovem imenu in

c) prejemka ne krije stalna poslovna enota ali stalnabaza, ki jo ima delodajalec v drugi dravi.

3. Ne glede na prejnje dolobe tega lena se preje-mek, ki izhaja iz zaposlitve na ladji ali letalu, s katerim podje-tje drave pogodbenice opravlja prevoze v mednarodnemprometu, lahko obdavi v tej dravi pogodbenici.

16. lenPLAILA DIREKTORJEM

Plaila direktorjem in druga podobna plaila, ki jih dobirezident drave pogodbenice kot lan upravnega odboradrube, ki je rezident druge drave pogodbenice, se lahkoobdavijo v tej drugi dravi.

17. lenUMETNIKI IN PORTNIKI

1. Ne glede na dolobe 14. in 15. lena se dohodek,ki ga dobi rezident drave pogodbenice kot nastopajoiizvajalec, kot je gledaliki, filmski, radijski ali televizijski umet-nik ali glasbenik, ali kot portnik iz taknih osebnih dejavno-

sti, ki jih izvaja v drugi dravi pogodbenici, lahko obdavi vtej drugi dravi.

6. The provisions of paragraph 5 shall not affect theright of a Contracting State to levy, according to its law, a taxon gains from the alienation of any property derived by anindividual who is a resident of the other Contracting Stateand has been a resident of the first-mentioned State at anytime during the three years immediately preceding the

alienation of the property if the property was held by theindividual before he became a resident of that other State.

Article 14INDEPENDENT PERSONAL SERVICES

1. Income derived by a resident of a Contracting Statein respect of professional services or other activities of anindependent character shall be taxable only in that Stateunless he has a fixed base regularly available to him in theother Contracting State for the purpose of performing hisactivities. If he has such a fixed base, the income may betaxed in the other State but only so much of it as isattributable to that fixed base.

2. The term professional services includes especiallyindependent scientific, literary, artistic, educational orteaching activities as well as the independent activities ofphysicians, lawyers, engineers, architects, dentists andaccountants.

Article 15DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18, 19 and20, salaries, wages and other similar remuneration derivedby a resident of a Contracting State in respect of anemployment shall be taxable only in that State unless theemployment is exercised in the other Contracting State. Ifthe employment is so exercised, such remuneration as isderived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1,

remuneration derived by a resident of a Contracting State inrespect of an employment exercised in the other ContractingState shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a periodor periods not exceeding in the aggregate 183 days in thefiscal year concerned of that other State, and

b) the remuneration is paid by, or on behalf of, anemployer who is not a resident of the other State, and

c) the remuneration is not borne by a permanentestablishment or a fixed base which the employer has in theother State.

3. Notwithstanding the preceding provisions of thisArticle, remuneration derived in respect of an employmentexercised aboard a ship or aircraft operated in internationaltraffic by an enterprise of a Contracting State may be taxed

in that Contracting State.Article 16

DIRECTORS FEESDirectors fees and other similar payments derived by a

resident of a Contracting State in his capacity as a memberof the board of directors of a company which is a resident ofthe other Contracting State may be taxed in that other State.

Article 17ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 14 and15, income derived by a resident of a Contracting State asan entertainer, such as a theatre, motion picture, radio ortelevision artiste, or a musician, or as a sportsman, from his

personal activities as such exercised in the other ContractingState, may be taxed in that other State.


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2. Kadar se dohodek iz osebnih dejavnosti, ki jih izvajanastopajoi izvajalec ali portnik kot tak, ne pripie samemunastopajoemu izvajalcu ali portniku osebno, temve drugiosebi, se ta dohodek kljub dolobam 7., 14. in 15. lenalahko obdavi v dravi pogodbenici, v kateri se izvajajo de-javnosti nastopajoega izvajalca ali portnika.

3. Dolobe prvega in drugega odstavka se ne uporab-ljajo za dohodek, doseen z dejavnostmi nastopajoegaizvajalca ali portnika v dravi pogodbenici, e se obisk v tejdravi v celoti ali preteno financira z javnimi sredstvi ene aliobeh drav pogodbenic ali njunih politinih enot ali lokalnihoblasti. V takem primeru se dohodek obdavi samo v dravipogodbenici, katere rezident je nastopajoi izvajalec ali por-tnik.

18. lenPOKOJNINE IN ANUITETE

1. V skladu z dolobami drugega odstavka 19. lenase pokojnine in drugi podobni prejemki, ki se izplaujejorezidentu drave pogodbenice za preteklo zaposlitev, in ka-krne koli anuitete, ki se izplaujejo takemu rezidentu zapreteklo zaposlitev, obdavijo samo v tej dravi.

2. Izraz anuiteta pomeni doloen znesek, ki se rednoplauje ob doloenem asu vse ivljenje ali v doloenem aliugotovljivem asovnem obdobju, z obveznostjo izvritve pla-ila za primerno in celotno nadomestilo v denarju ali denarnivrednosti.

19. lenDRAVNA SLUBA

1. a) Plae, mezde in drugi podobni prejemki razenpokojnin, ki jih plauje drava pogodbenica ali njena politi-na enota ali lokalna oblast posamezniku za storitve, ki jih

opravi za to dravo ali enoto ali oblast, se obdavijo samo vtej dravi.b) Take plae, mezde in drugi podobni prejemki pa

se obdavijo samo v drugi dravi pogodbenici, e sestoritve opravljajo v tej dravi in je posameznik rezident tedrave, ki:

i) je dravljan te drave aliii) ni postal rezident te drave samo za namen

opravljanja storitev.2. a) Vsaka pokojnina, plaana iz skladov drave po-

godbenice ali njene politine enote ali lokalne oblasti posa-mezniku za storitve, opravljene za to dravo ali enoto alioblast, se obdavi samo v tej dravi.

b) Taka pokojnina pa se obdavi samo v drugi dravi

pogodbenici, e je posameznik rezident in dravljan te dra-ve.3. Dolobe 15., 16., 17. in 18. lena se uporabljajo

za plae, mezde in druge podobne prejemke ter za pokojni-ne za storitve, opravljene v zvezi s posli drave pogodbeniceali njene politine enote ali lokalne oblasti.

2. Where income in respect of personal activitiesexercised by an entertainer or a sportsman in his capacity assuch accrues not to the entertainer or sportsman himself butto another person, that income may, notwithstanding theprovisions of Articles 7, 14 and 15, be taxed in theContracting State in which the activities of the entertainer or

sportsman are exercised.3. The provisions of paragraphs 1 and 2 shall not apply

to income derived from activities exercised in a ContractingState by an entertainer or a sportsman if the visit to that Stateis wholly or mainly supported by public funds of one or bothof the Contracting States or political subdivisions or localauthorities thereof. In such a case, the income shall betaxable only in the Contracting State of which the entertaineror sportsman is a resident.

Article 18PENSIONS AND ANNUITIES

1. Subject to the provisions of paragraph 2 of Article19, pensions and other similar remuneration paid to aresident of a Contracting State in consideration of pastemployment and any annuity paid to such a resident inconsideration of past employment shall be taxable only inthat State.

2. The term annuity means a stated sum payableperiodically at stated times during life or during a specifiedor ascertainable period of time under an obligation to makethe payments in return for adequate and full consideration inmoney or moneys worth.

Article 19GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration,other than a pension, paid by a Contracting State or apolitical subdivision or a local authority thereof to an

individual in respect of services rendered to that State orsubdivision or authority shall be taxable only in that State.b) However, such salaries, wages and other similar

remuneration shall be taxable only in the other ContractingState if the services are rendered in that State and theindividual is a resident 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 tothat State or subdivision or authority shall be taxable only inthat State.

b) However, such pension shall be taxable only in the

other Contracting State if the individual is a resident of, anda national of, that State.3. The provisions of Articles 15, 16, 17 and 18 shall

apply to salaries, wages and other similar remuneration andto pensions in respect of services rendered in connectionwith a business carried on by a Contracting State or apolitical subdivision or a local authority thereof.


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20. lenPROFESORJI IN UITELJI

1. Profesor ali uitelj, ki obie eno od drav pogodbe-nic za obdobje, ki ne presega dveh let, samo z namenompouevanja ali izpopolnjevanja (vkljuno z raziskovanjem) nauniverzi, viji oziroma visoki oli ali drugi priznani raziskovalniustanovi ali drugi visokoolski ustanovi v tej dravi pogodbe-nici in ki je bil tik pred tem obiskom rezident druge dravepogodbenice, je v prvi omenjeni dravi pogodbenici v ob-dobju, ki ne presega dveh let od datuma prvega obiska tedrave pogodbenice v ta namen, oproen davka na kakr-ne koli prejemke za tako pouevanje ali raziskovanje. Po-sameznik ima pravico do ugodnosti iz tega lena samoenkrat.

2. Prejnje dolobe tega lena se ne uporabljajo zaprejemke, ki jih profesor ali uitelj prejme za raziskave, ese raziskave izvajajo predvsem v zasebno korist doloeneosebe ali oseb.

21. lenTUDENTI

Plaila, ki jih tudent ali pripravnik, ki je ali je bil tik predobiskom drave pogodbenice rezident druge drave pogod-benice in je v prvi omenjeni dravi navzo samo z namenomsvojega izobraevanja ali usposabljanja, prejme za svojevzdrevanje, izobraevanje ali usposabljanje, se ne obdavi-jo v tej dravi pod pogojem, da taka plaila nastanejo iz virovzunaj te drave.

22. lenDRUGI DOHODKI

1. Deli dohodka rezidenta drave pogodbenice, ki na-

stanejo kjer koli in ki niso obravnavani v predhodnih lenihte konvencije, se obdavijo samo v tej dravi.

2. Dolobe prvega odstavka se ne uporabljajo za do-hodek, ki ni dohodek iz nepreminin, kot so opredeljene vdrugem odstavku 6. lena, e prejemnik takega dohodka, kije rezident drave pogodbenice, posluje v drugi dravi po-godbenici prek stalne poslovne enote v njej ali v tej drugidravi opravlja samostojne osebne storitve iz stalne baze vnjej in je pravica ali premoenje, za katero se plaa doho-dek, dejansko povezano s tako stalno poslovno enoto alistalno bazo. V takem primeru se uporabljajo dolobe 7. ali14. lena, odvisno od primera.

23. lenMETODE ZA ODPRAVO DVOJNEGA OBDAVEVANJA

1. Kadar rezident Slovenije dobi dohodek, ki se v skla-du z dolobami te konvencije lahko obdavi na Irskem,Slovenija dovoli kot odbitek od davka od dohodka tegarezidenta znesek, ki je enak davku od dohodka, plaanemuna Irskem. Tak odbitek pa ne sme presegati tistega deladavka od dohodka, ki je bil izraunan pred odbitkom, pripi-sanim dohodku, ki se lahko obdavi na Irskem.

2. V skladu z dolobami irske zakonodaje o znianjuirskega davka za davek, ki se plaa zunaj ozemlja Irske (karne vpliva na splono naelo):

Article 20PROFESSORS AND TEACHERS

1. A professor or teacher who visits one of theContracting States for a period not exceeding two years forthe sole purpose of teaching or carrying out advanced study(including research) at a university, college or otherrecognised research institute or other establishment forhigher education in that Contracting State and who wasimmediately before that visit a resident of the otherContracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for suchteaching or research for a period not exceeding two yearsfrom the date he first visits that Contracting State for suchpurpose. An individual shall be entitled to the benefits of thisArticle only once.

2. The preceding provisions of this Article shall notapply to remuneration which a professor or teacher receivesfor conducting research if the research is undertakenprimarily for the private benefit of a specific person orpersons.

Article 21STUDENTS

Payments which a student or business apprentice whois or was immediately before visiting a Contracting State aresident of the other Contracting State and who is present inthe first-mentioned State solely for the purpose of hiseducation or training receives for the purpose of hismaintenance, education or training shall not be taxed in thatState, provided that such payments arise from sourcesoutside that State.

Article 22OTHER INCOME

1. Items of income of a resident of a Contracting State,

wherever arising, not dealt with in the foregoing Articles ofthis Convention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply toincome, other than income from immovable property asdefined in paragraph 2 of Article 6, if the recipient of suchincome, being a resident of a Contracting State, carries onbusiness in the other Contracting State through a permanentestablishment situated therein, or performs in that otherState independent personal services from a fixed basesituated therein, and the right or property in respect ofwhich the income is paid is effectively connected with suchpermanent establishment or fixed base. In such case theprovisions of Article 7 or Article 14, as the case may be,shall apply.

Article 23METHODS FOR ELIMINATION OF DOUBLE TAXATION

1. Where a resident of Slovenia derives income which,in accordance with the provisions of this Convention, maybe taxed in Ireland, Slovenia shall allow as a deduction fromthe tax on the income of that resident, an amount equal tothe Irish tax paid in respect of that income. Such deductionshall not, however, exceed that portion of the income tax ascomputed before the deduction is given, which is attributableto the income which may be taxed in Ireland.

2. Subject to the provisions of the laws of Irelandregarding the allowance as a credit against Irish tax of taxpayable in a territory outside Ireland (which shall not affectthe general principle hereof):


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a) se slovenski davek, ki se po slovenski zakonodaji inv skladu s to konvencijo plaa bodisi neposredno ali kotodbitek od dobika, dohodka ali dobika iz kapitala iz virov vSloveniji (razen davka na dividende, ki se plaa od dobika,iz katerega se plaajo dividende), dovoli kot znianje kakr-nega koli irskega davka, izraunanega za isti dobiek, do-

hodek ali dobiek iz kapitala, za katerega je bil izraunanslovenski davek;

b) kadar dividende plaa druba, ki je rezident Sloveni-je, drubi, ki je rezident Irske in neposredno ali posrednonadzira najmanj 10 odstotkov glasovalnih pravic v drubi, kidividende plauje, se za znianje upoteva slovenski davek,ki ga druba plaa od dobika, iz katerega se plaajodividende (poleg kakrnega koli slovenskega davka, ki seodbije v skladu z dolobami pododstavka a)).

3. Za namene prvega in drugega odstavka se teje, daso bili dobiek, dohodek in dobiek iz kapitala v lasti rezi-denta drave pogodbenice, ki se v skladu s to konvencijolahko obdavijo v drugi dravi pogodbenici, doseeni iz virovv tej drugi dravi pogodbenici.

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

5. Kadar je v skladu s katero koli dolobo te konvencijedohodek ali dobiek iz kapitala v celoti ali delno oproendavka v dravi pogodbenici in po veljavni zakonodaji drugedrave pogodbenice, se v zvezi s tem dohodkom ali dobi-kom iz kapitala posameznik lahko obdavi za znesek, ki jebil nakazan ali prejet v tej drugi dravi, in ne za celotniznesek; olajava, ki je po tej konvenciji dovoljena v prviomenjeni dravi, velja samo za taken znesek dohodka alidobika iz kapitala, kot je bil nakazan ali prejet v tej drugidravi.

24. lenENAKO OBRAVNAVANJE

1. Dravljani drave pogodbenice ne smejo biti v drugidravi pogodbenici zavezani kakrnemu koli obdavevanjuali kakrni koli zahtevi v zvezi s tem, ki je drugana ali boljobremenjujoa, kot so ali so lahko obdavevanje in s tempovezane zahteve za dravljane te druge drave v enakihokoliinah, e zlasti glede rezidentstva. Ta doloba se neglede na dolobe 1. lena uporablja tudi za osebe, ki nisorezidenti ene ali obeh drav pogodbenic.

2. Obdavevanje stalne poslovne enote, ki jo ima po-djetje drave pogodbenice v drugi dravi pogodbenici, nesme biti manj ugodno v tej drugi dravi, kot je obdavevanjepodjetij te druge drave, ki opravljajo enake dejavnosti. Tadoloba se ne razlaga, kot da zavezuje dravo pogodbeni-co, da prizna rezidentom druge drave pogodbenice kakr-ne koli osebne olajave, druge olajave in znianja za dav-ne namene zaradi osebnega stanja ali druinskih obvezno-sti, ki jih priznava svojim rezidentom.

3. Razen kadar se uporabljajo dolobe prvega odstav-ka 9. lena, sedmega odstavka 11. lena ali estega od-stavka 12. lena, se obresti, licennine in avtorski honorarjiter druga izplaila, ki jih plaa podjetje drave pogodbenicerezidentu druge drave pogodbenice, pri doloanju obdav-ljivega dobika takega podjetja odbijejo pod istimi pogoji,

kot e bi bili plaani rezidentu prve omenjene drave.

a) Slovenian tax payable under the laws of Sloveniaand in accordance with this Convention, whether directly orby deduction, on profits, income or gains from sourceswithin Slovenia (excluding in the case of a dividend taxpayable in respect of the profits out of which the dividend ispaid) shall be allowed as a credit against any Irish tax

computed by reference to the same profits, income or gainsby reference to which Slovenian tax is computed;

b) in the case of a dividend paid by a company which isa resident of Slovenia to a company which is a resident ofIreland and which controls directly or indirectly 10 per centor more of the voting power in the company paying thedividend, the credit shall take into account (in addition toany Slovenian tax creditable under the provisions ofsubparagraph (a)) Slovenian tax payable by the company inrespect of the profits out of which such dividend is paid.

3. For the purposes of paragraphs 1 and 2, profits,income and capital gains owned by a resident of a ContractingState which may be taxed in the other Contracting State inaccordance with this Convention shall be deemed to bederived from sources in that other Contracting State.

4. Where in accordance with any provisions of thisConvention income derived by a resident of a ContractingState is exempt from tax in that State, such State maynevertheless, in calculating the amount of tax on theremaining income of such resident, take into account theexempted income.

5. Where, under any provision of this Convention,income or gains is or are wholly or partly relieved from tax ina Contracting State and under the laws in force in the otherContracting State, an individual in respect of the said incomeor gains, is subject to tax by reference to the amount thereofwhich is remitted to or received in that other State, and notby reference to the full amount thereof, then the relief to beallowed under this Convention in the first-mentioned Stateshall apply only to so much of the income or gains as isremitted to or received in that other State.

Article 24NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjectedin the other Contracting State to any taxation or anyrequirement connected therewith, which is other or moreburdensome than the taxation and connected requirementsto which nationals of that other State in the samecircumstances, in particular with respect to residence, are ormay be subjected. This provision shall, notwithstanding theprovisions of Article 1, also apply to persons who are notresidents of one or both of the Contracting States.

2. The taxation on a permanent establishment which

an enterprise of a Contracting State has in the otherContracting State shall not be less favourably levied in thatother State than the taxation levied on enterprises of thatother State carrying on the same activities. This provisionshall not be construed as obliging a Contracting State togrant to residents of the other Contracting State any personalallowances, reliefs and reductions for taxation purposes onaccount of civil status or family responsibilities which it grantsto its own residents.

3. Except where the provisions of paragraph 1 of Article9, paragraph 7 of Article 11, or paragraph 6 of Article 12,apply, interest, royalties and other disbursements paid by anenterprise of a Contracting State to a resident of the otherContracting State shall, for the purpose of determining thetaxable profits of such enterprise, be deductible under the

same conditions as if they had been paid to a resident of thefirst-mentioned State.


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4. Podjetja drave pogodbenice, katerih kapital je vceloti ali delno, neposredno ali posredno v lasti ali podnadzorom enega ali ve rezidentov druge drave pogodbe-nice, ne smejo biti v prvi omenjeni dravi zavezana kakrne-mu koli obdavevanju ali kakrni koli zahtevi v zvezi s tem, kije drugana ali bolj obremenjujoa, kot so ali so lahko

obdavevanje in s tem povezane zahteve do drugih podo-bnih podjetij prve omenjene drave.

5. Dolobe tega lena se uporabljajo samo za davke izte konvencije.

25. lenPOSTOPEK SKUPNEGA DOGOVORA

1. Kadar oseba meni, da imajo ali bodo imela dejanjaene ali obeh drav pogodbenic zanjo za posledico obdave-vanje, ki ni v skladu z dolobami te konvencije, lahko neglede na sredstva, ki ji j ih omogoa domaa zakonodaja tehdrav, predloi zadevo pristojnemu organu drave pogodbe-nice, katere rezident je, ali e se njen primer nanaa na prviodstavek 24. lena, tiste drave pogodbenice, katere drav-ljan je. Zadeva mora biti predloena v treh letih od prvegauradnega obvestila o dejanju, ki je imelo za posledico ob-davevanje, ki ni v skladu z dolobami konvencije.

2. Pristojni organ si, e se mu zdi pritoba upravienain e sam ne more priti do zadovoljive reitve, prizadevareiti primer s skupnim dogovorom s pristojnim organomdruge drave pogodbenice z namenom izogniti se obdave-vanju, ki ni v skladu s konvencijo. Vsak doseen dogovor seizvaja ne glede na roke v domai zakonodaji drav pogodbe-nic.

3. Pristojna organa drav pogodbenic si prizadevata sskupnim dogovorom razreiti kakrne koli teave ali dvome,ki nastanejo pri razlagi ali uporabi konvencije. Prav tako se

lahko med seboj posvetujeta o odpravi dvojnega obdave-vanja v primerih, ki jih konvencija ne predvideva.

4. Pristojna organa drav pogodbenic lahko neposre-dno komunicirata med seboj, da bi dosegla dogovor v smi-slu prejnjih odstavkov.

26. lenIZMENJAVA INFORMACIJ

1. Pristojna organa drav pogodbenic si izmenjavatatake informacije, ki so potrebne za izvajanje dolob te kon-vencije ali notranje zakonodaje drav pogodbenic glede dav-kov, za katere se uporablja ta konvencija, kolikor obdave-vanje na njihovi podlagi ni v nasprotju s konvencijo. Izmenja-

va informacij ni omejena s 1. lenom. Vsaka informacija, kijo prejme drava pogodbenica, se obravnava kot tajnost naisti nain kot informacije, pridobljene po notranji zakonodajite drave, in se razkrije samo osebam ali organom (vkljunos sodii in upravnimi organi), udeleenim pri odmeri alipobiranju, izterjavi ali pregonu ali pri odloanju o pritobahglede davkov, za katere se uporablja konvencija. Te osebeali organi uporabljajo informacije samo v te namene. Infor-macije lahko razkrijejo na sodnih obravnavah ali pri sodnihodloitvah.

2. V nobenem primeru se dolobe prvega odstavka nerazlagajo, kot da nalagajo dravi pogodbenici obveznost:

a) da izvaja upravne ukrepe, ki niso v skladu z zakono-

dajo in upravno prakso te ali druge drave pogodbenice,

4. Enterprises of a Contracting State, the capital ofwhich is wholly or partly owned or controlled, directly orindirectly, by one or more residents of the other ContractingState, shall not be subjected in the first-mentioned State toany taxation or any requirement connected therewith whichis other or more burdensome than the taxation and

connected requirements to which other similar enterprisesof the first-mentioned State are or may be subjected.

5. The provisions of this Article shall apply only to taxescovered by this Convention.

Article 25MUTUAL 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 thisConvention, he may, irrespective of the remedies providedby the domestic law of those States, present his case to thecompetent authority of the Contracting State of which he is aresident or, if his case comes under paragraph 1 of Article24, to that of the Contracting State of which he is a national.The case must be presented within three years from the firstnotification of the action resulting in taxation not inaccordance with the provisions of the Convention.

2. The competent authority shall endeavour, if theobjection appears to it to be justified and if it is not itself ableto arrive at a satisfactory solution, to resolve the case bymutual agreement with the competent authority of the otherContracting State, with a view to the avoidance of taxationwhich is not in accordance with the Convention. Anyagreement reached shall be implemented notwithstandingany time limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting Statesshall endeavour to resolve by mutual agreement anydifficulties or doubts arising as to the interpretation or

application of the Convention. They may also consulttogether for the elimination of double taxation in cases notprovided for in the Convention.

4. The competent authorities of the Contracting Statesmay communicate with each other directly for the purposeof reaching an agreement in the sense of the precedingparagraphs.

Article 26EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting Statesshall exchange such information as is necessary for carryingout the provisions of this Convention or of the domestic laws ofthe Contracting States concerning taxes covered by theConvention insofar as the taxation thereunder is not contrary to

the Convention. The exchange of information is not restrictedby Article 1. Any information received by a Contracting Stateshall be treated as secret in the same manner as informationobtained under the domestic laws of that State and shall bedisclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collectionof, the enforcement or prosecution in respect of, or thedetermination of appeals in relation to, the taxes covered by theConvention. Such persons or authorities shall use theinformation only for such purposes. They may disclose theinformation in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 beconstrued so as to impose on a Contracting State theobligation:

a) to carry out administrative measures at variance with

the laws and administrative practice of that or of the otherContracting State;


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b) to supply information which is not obtainable underthe laws or in the normal course of the administration of thator of the other Contracting State;

c) to supply information which would disclose any trade,business, industrial, commercial or professional secret ortrade process, or information, the disclosure of which would

be contrary to public policy (ordre public).

Article 27MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR

POSTSNothing in this Convention shall affect the fiscal

privileges of members of diplomatic missions or consularposts under the general rules of international law or underthe provisions of special agreements.

Article 28ENTRY INTO FORCE

1. Each of the Contracting States shall notify to theother the completion of the procedure required by its law for

the bringing into force of this Convention.2. This Convention shall enter into force on the date ofreceipt of the later of these notifications and thereupon haveeffect:

a) In Slovenia:(i) in respect of taxes withheld at source, for

amounts paid or credited on or after the first day ofJanuary in the calendar year next following the year inwhich the Convention enters into force;

(ii) in respect of other taxes on income and oncapital gains, for any tax year beginning on or after thefirst day of January in the calendar year next followingthe year in which the Convention enters into force;b) In Ireland:

(i) in respect of income tax and capital gains tax,

for any year of assessment beginning on or after thefirst day of January in the year next fol lowing the year inwhich the Convention enters into force;

(ii) in respect of corporation tax, for any financialyear beginning on or after the first day of January in theyear next following the year in which the Conventionenters into force.

Article 29TERMINATION

This Convention shall remain in force until terminatedby a Contracting State. Either Contracting State mayterminate the Convention at any time after five years fromthe date on which the Convention enters into force providedthat at least six months prior notice of termination has beengiven through diplomatic channels.

In such event, this Convention shall cease to haveeffect:

a) In Slovenia:(i) in respect of taxes withheld at source, for

amounts paid or credited on or after the first day ofJanuary in the calendar year next following the year inwhich the period specified in the said notice oftermination expires;

(ii) in respect of other taxes on income and oncapital gains, for any tax year beginning on or after thefirst day of January in the calendar year next followingthe year in which the period specified in the said noticeof termination expires;

b) da priskrbi informacije, ki jih ni mogoe dobiti pozakonski ali obiajni upravni poti te ali druge drave pogod-benice,

c) da priskrbi informacije, ki bi razkrile kakrno kolitrgovinsko, poslovno, industrijsko, komercialno ali poklicnoskrivnost ali trgovinske postopke, ali informacije, katerih

razkritje bi bilo v nasprotju z javnim redom.

27. lenLANI DIPLOMATSKIH PREDSTAVNITEV IN

KONZULATOVNi v tej konvenciji ne vpliva na davne ugodnosti

lanov diplomatskih predstavnitev ali konzulatov po splo-nih pravilih mednarodnega prava ali dolobah posebnihsporazumov.

28. lenZAETEK VELJAVNOSTI

1. Vsaka drava pogodbenica drugo pisno obvesti, daje konan postopek, ki je po njeni zakonodaji potreben za

zaetek veljavnosti te konvencije.2. Ta konvencija zane veljati na datum prejema ka-snejega od uradnih obvestil in se nato uporablja:

a) v Sloveniji:i) v zvezi z davki, zadranimi pri viru, za zneske,

plaane ali pripisane prvi dan januarja ali po njem vkoledarskem letu, ki sledi letu, v katerem zane veljatikonvencija;

ii) v zvezi z drugimi davki od dohodka in dobika izkapitala za katero koli davno leto z zaetkom prvi danjanuarja ali po njem v koledarskem letu, ki sledi letu, vkaterem zane veljati konvencija;b) na Irskem:

i) v zvezi z davki od dohodka in dobika iz kapitala

za katero koli leto odmere z zaetkom prvi dan januarjaali po njem v letu, ki sledi letu, v katerem zane veljatikonvencija;

ii) v zvezi z davkom od dobika pravnih oseb zakatero koli poslovno leto z zaetkom prvi dan januarjaali po njem v letu, ki sledi letu, v katerem zane veljatikonvencija.

29. lenPRENEHANJE VELJAVNOSTI

Ta konvencija velja, dokler je drava pogodbenica neodpove. Vsaka drava pogodbenica lahko konvencijo odpo-ve kadar koli po petih letih od datuma zaetka veljavnostikonvencije pod pogojem, da najmanj est mesecev predtem po diplomatski poti da obvestilo o odpovedi.

V takem primeru se ta konvencija preneha uporabljati:

a) v Sloveniji:i) v zvezi z davki, zadranimi pri viru, za zneske,

plaane ali pripisane prvi dan januarja ali po njem vkoledarskem letu, ki sledi letu, v katerem potee rok,doloen v obvestilu o odpovedi;

ii) v zvezi z davki od dohodka in dobika iz kapitalaza katero koli davno leto z zaetkom prvi dan januarjaali po njem v koledarskem letu, ki sledi letu, v katerempotee rok, doloen v obvestilu o odpovedi;


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b) In Ireland:(i) in respect of income tax and capital gains tax,

for any year of assessment beginning on or after thefirst day of January in the year next following the year inwhich the period specified in the said notice oftermination expires;

(ii) in respect of corporation tax, for any financialyear beginning on or after the first day of January in theyear next following the year in which the periodspecified in the said notice of termination expires.

IN WITNESS WHEREOF, the undersigned, dulyauthorised thereto, have signed this Convention.

DONE in duplicate at Ljubljana this 12 March 2002 inthe Slovenian and English languages, both texts beingequally authentic.

For the Government of For the Governmentthe Republic of Slovenia of Ireland

Darko Konan, (s) Gary Ansbro, (s)

b) na Irskem:i) v zvezi z davki od dohodka in dobika iz kapitala

za katero koli leto odmere z zaetkom prvi dan januarjaali po njem v letu, ki sledi letu, v katerem potee rok,doloen v obvestilu o odpovedi;

ii) v zvezi z davkom od dobika pravnih oseb zakatero koli poslovno leto z zaetkom prvi dan januarjaali po njem v letu, ki sledi letu, v katerem potee rok,doloen v obvestilu o odpovedi.

V DOKAZ NAVEDENEGA sta podpisana, ki sta bila zato pravilno pooblaena, podpisala to konvencijo.

Sestavljeno v dveh izvirnikih v Ljubljani dne 12. 3.2002 v slovenskem in anglekem jeziku, pri emer stabesedili enako verodostojni.

Za Vlado Republike Slovenije Za Vlado IrskeDarko Konan l. r. Gary Ansbro l. r.

3. lenZa izvajanje konvencije skrbi Ministrstvo za finance.

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

t. 432-01/02-24/1Ljubljana, dne 25. oktobra 2002

PredsednikDravnega zbora

Republike Slovenije

Borut Pahor l. r.


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81. Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Republike Latvije o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja s protokolom (BLADOU)

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

U K A Z

O RAZGLASITVI ZAKONA O RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADOREPUBLIKE LATVIJE O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ

V ZVEZI Z DAVKI OD DOHODKA IN PREMOENJA S PROTOKOLOM (BLADOU)

Razglaam Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Republike Latvije o izogibanjudvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja s protokolom (BLADOU), kiga je sprejel Dravni zbor Republike Slovenije na seji 25. oktobra 2002.

t. 001-22-141/02Ljubljana, 5. novembra 2002

PredsednikRepublike SlovenijeMilan Kuan l. r.

Z A K O NO RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO REPUBLIKE LATVIJE OIZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ V ZVEZI Z DAVKI OD

DOHODKA IN PREMOENJA S PROTOKOLOM (BLADOU)

1. lenRatificira se Konvencija med Vlado Republike Slovenije in Vlado Republike Latvije o izogibanju dvojnega obdavevanja

in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja s protokolom, podpisana v Ljubljani 17. aprila 2002.

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

* Besedilo konvencije s protokolom v latvijskem jeziku je na vpogled v Sektorju za mednarodnopravne zadeve Ministrstva za zunanjezadeve.

K O N V E N C I J AMED VLADO REPUBLIKE SLOVENIJE IN VLADOREPUBLIKE LATVIJE O IZOGIBANJU DVOJNEGAOBDAVEVANJA IN PREPREEVANJU DAVNIH

UTAJ V ZVEZI Z DAVKI OD DOHODKA INPREMOENJA

Vlada Republike Slovenije in Vlada Republike Latvijesta se

v elji, da skleneta konvencijo o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davkiod dohodka in premoenja,

sporazumeli, kot sledi:

1. lenOSEBE, ZA KATERE SE UPORABLJA KONVENCIJA

Ta konvencija se uporablja za osebe, ki so rezidentiene ali obeh drav pogodbenic.

2. lenDAVKI, ZA KATERE SE UPORABLJA KONVENCIJA1. Ta konvencija se uporablja za davke od dohodka in

premoenja, ki so uvedeni v imenu drave pogodbenice alinjenih politinih enot ali lokalnih oblasti, ne glede na nainnjihove uvedbe.

C O N V E N T I O NBETWEEN THE GOVERNMENT OF

THE REPUBLIC OF SLOVENIA AND THEGOVERNMENT OF THE REPUBLIC OF LATVIAFOR THE AVOIDANCE OF DOUBLE TAXATIONAND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME AND

ON CAPITAL

The Government of the Republic of Slovenia and theGovernment of the Republic of Latvia,

Desiring to conclude a Convention for the avoidance ofdouble taxation and the prevention of fiscal evasion withrespect to taxes on income and on capital,

Have agreed as follows:

Article 1PERSONS COVERED

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

Article 2TAXES COVERED

1. This Convention shall apply to taxes on income andon capital imposed on behalf of a Contracting State or of itspolitical subdivisions or local authorities, irrespective of themanner in which they are levied.


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g) izraz mednarodni promet pomeni kakren koliprevoz z ladjo ali letalom, ki ga opravlja podjetje dravepogodbenice, razen e ladja ali letalo opravlja prevozesamo med kraji v drug

DTC agreement between Romania and Slovenia

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Transcript of DTC agreement between Romania and Slovenia