DTC agreement between Turkey and Slovenia

7/30/2019 DTC agreement between Turkey and Slovenia

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t.8 (Uradni list RS, t. 30) Ljubljana, petek 5. 4. 2002 ISSN 1318-0932 Leto XII

Mednarodne pogodbeUradni listRepublike Slovenije

28. Zakon o ratifikaciji Konvencije med Vlado Republike Slovenijein Vlado Italijanske republike o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja z dodatnim protokolom(BITIDO)

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 VLADOITALIJANSKE REPUBLIKE O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH

UTAJ V ZVEZI Z DAVKIOD DOHODKA IN PREMOENJA Z DODATNIM PROTOKOLOM (BITIDO)

Razglaam Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Italijanske republike o izogibanjudvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davkiod dohodka in premoenja z dodatnim protokolom(BITIDO), ki ga je sprejel Dravni zbor Republike Slovenije na seji 21. marca 2002.

t. 001-22-28/02Ljubljana, 29. marca 2002

PredsednikRepublike SlovenijeMilan Kuan l. r.

Z A K O NO RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJEIN VLADO ITALIJANSKE

REPUBLIKE O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ VZVEZI Z DAVKIOD DOHODKA IN PREMOENJA Z DODATNIM PROTOKOLOM (BITIDO)

1. lenRatificira se Konvencija med Vlado Republike Slovenije in Vlado Italijanske republike o izogibanju dvojnega ob-

davevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja z dodatnim protokolom, podpisana vLjubljani dne 11. septembra 2001.

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

* Besedilo konvencije z dodatnim protokolom v italijanskem jeziku je na vpogled v Sektorju za mednarodnopravne zadeve Ministrstvaza zunanje zadeve Republike Slovenije.

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

VLADO ITALIJANSKE REPUBLIKEO IZOGIBANJU DVOJNEGA OBDAVEVANJA INPREPREEVANJU DAVNIH UTAJ V ZVEZI Z

DAVKI OD DOHODKA IN PREMOENJA

Vlada Republike Slovenije in Vlada Italijanske republikesta se

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

sporazumeli, kot sledi:

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

THE REPUBLIC OF SLOVENIA AND THEGOVERNMENT OF THE ITALIAN REPUBLICFOR THE AVOIDANCE OF DOUBLE TAXATION

WITH RESPECT TO TAXES ON INCOME AND ONCAPITAL AND THE PREVENTION OF FISCAL

EVASION

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

Desiring to conclude a Convention to avoid doubletaxation with respect to taxes on income and on capital andto prevent fiscal evasion

Have agreed as follows:


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I. poglavje

Podroje uporabe konvencije

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 se uvedejo v imenu vsake drave pogodbeni-ce ali njenih politinih ali upravnih enot ali lokalnih oblasti,ne glede na nain njihove uvedbe.

2. Za davke od dohodka in premoenja se tejejo vsidavki, uvedeni na celoten dohodek, celotno premoenje alina sestavine dohodka ali premoenja, vkljuno z davki oddobika iz odtujitve preminin ali nepreminin, davki naskupne zneske mezd ali pla, ki jih plaujejo podjetja, terdavki od poveanja premoenja.

3. Obstojei davki, za katere se uporablja ta konvenci-ja, so zlasti:

a) v Sloveniji:1. davek od dobika pravnih oseb;

2. davek od dohodka posameznikov (dohodnina);3. davek od premoenja(v nadaljevanju slovenski davek);b) v Italiji:1. davek od osebnega dohodka (limposta sul reddito

delle persone fisiche);2. davek od dohodka pravnih oseb (limposta sul reddi-

to delle persone giuridiche);3. regionalni davek od proizvodnih dejavnosti (limposta

regionale sulle attivit

produttive)ne glede na to, ali se pobirajo pri viru dohodka ali ne

(v nadaljevanju italijanski davek).4. Ta konvencija se uporablja tudi za kakrne koli ena-

ke ali vsebinsko podobne davke, ki se uvedejo po datumupodpisa te konvencije dodatno k obstojeim davkom alinamesto njih. Pristojna organa drav pogodbenic drug dru-gega uradno obvestita o vseh bistvenih spremembah njunihdavnih zakonodaj.

II. poglavje

Opredelitev izrazov

3. lenSPLONA OPREDELITEV IZRAZOV

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

a) izraz Slovenija pomeni Republiko Slovenijo in ozem-lje pod njeno suverenostjo, vkljuno z zranim prostorom inmorskimi obmoji, nad katerimi Republika Slovenija izvajasvojo suverenost ali jurisdikcijo v skladu z notranjim in med-narodnim pravom;

b) izraz Italija pomeni Italijansko Republiko in vsakoobmoje za teritorialnim morjem, ki se doloi kot obmoje,na katerem Italija v skladu s svojo zakonodajo in z mednaro-dnim pravom izvaja suverene pravice v zvezi z raziskovanjemin izkorianjem naravnih virov morskega dna, njegovega

podzemlja ter morja nad njim;

Chapter I

Scope of the Convention

Article 1PERSONAL SCOPE

This Convention shall apply to persons who are resi-dents 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 each Contracting State or ofits political or administrative subdivisions or local authorities,irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and oncapital all taxes imposed on total income, or on total capitalor on elements of income or capital, including taxes ongains from the alienation of movable or immovable property,taxes on the total amounts of wages or salaries paid byenterprises, as well as taxes on capital appreciation.

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

(a) in the case of Slovenia:1 - the tax on profits of legal persons (davek od dobi-

ka pravnih oseb);2 - the tax on income of individuals (dohodnina);3 - the tax on property (davek na premoenje);(hereinafter referred to as Slovenian Tax);(b) in the case of Italy:1 - the personal income tax (limposta sul reddito delle

persone fisiche);2 - the corporate income tax (limposta sul reddito delle

persone giuridiche);3 - the regional tax on productive activities (limposta

regionale sulle attivit

produttive)whether or not they are collected by withholding atsource.

(hereinafter referred to as Italian Tax).4. This Convention shall also apply to any identical or

substantially similar taxes which are imposed after the date ofsignature of this Convention in addition to, or in place of, theexisting taxes. The competent authorities of the ContractingStates shall notify each other of any significant change whichhave been made in their respective taxation laws.

Chapter II

Definitions

Article 3GENERAL DEFINITIONS

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

(a) the term Slovenia means the Republic of Sloveniaand includes the territory under its sovereignty, including airspace and maritime areas, over wich the Republic of Slove-nia exercises its sovereignty or jurisdiction, in accordancewith internal and international law;

(b) the term Italy means the Italian Republic and,includes any area beyond the territorial waters which isdesignated as an area within which Italy, in compliance withits legislation and in conformity with the International Law,exercises sovereign rights in respect of the exploration and

exploitation of the natural resources of the seabed, thesubsoil and the superjacent waters;


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c) izraza drava pogodbenica in druga drava pogod-benica pomenita, kot zahteva sobesedilo, Slovenijo ali Italijo;

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 kot

korporacija;f) izraza podjetje drave pogodbenice in podjetje

druge drave pogodbenice pomenita podjetje, ki ga uprav-lja rezident drave pogodbenice, in podjetje, ki ga upravljarezident druge drave pogodbenice;

g) izraz mednarodni promet pomeni kakren koli pre-voz z ladjo ali letalom, ki ga opravlja podjetje, ki ima sededejanske uprave v dravi pogodbenici, razen e ladja aliletalo opravlja prevoze samo med kraji v drugi dravi pogod-benici;

h) izraz dravljani pomeni:(i) vse posameznike, ki imajo dravljanstvo drave

pogodbenice;(ii) vse pravne osebe, osebne drube in zdrue-

nja, katerih status izhaja iz veljavne zakonodaje v dravipogodbenici;i) izraz pristojni organ pomeni:

(i) V Sloveniji Ministrstvo za finance ali pooblae-nega predstavnika tega ministrstva;

(ii) V Italiji Ministrstvo za ekonomijo in finance.

2. Ko drava pogodbenica uporablja to konvencijo,ima kateri koli izraz, ki v njej ni opredeljen, razen e sobese-dilo zahteva drugae, pomen, ki ga ima po pravu te dravepogodbenice v zvezi z davki, za katere se konvencija upo-rablja.

4. len

REZIDENT1. Za namene te konvencije izraz rezident drave po-godbenice pomeni katero koli osebo, ki je po zakonodaji tedrave dolna plaevati davke zaradi svojega stalnega prebi-valia, prebivalia, sedea uprave ali katerega koli druge-ga podobnega merila. Ta izraz pa ne vkljuuje katere koliosebe, ki je dolna plaevati davke v tej dravi samo v zvezi zdohodki iz virov v tej dravi ali premoenja v njej.

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

a) teje se za rezidenta drave pogodbenice, v kateriima na razpolago stalno prebivalie. e ima stalno prebiva-lie na razpolago v obeh dravah pogodbenicah, se teje

za rezidenta drave pogodbenice, s katero ima tesnejeosebne in ekonomske odnose (sredie ivljenjskih intere-sov);

b) e ni mogoe opredeliti drave pogodbenice, v ka-teri ima sredie ivljenjskih interesov, ali e nima v nobeniod drav pogodbenic na razpolago stalnega prebivalia, seteje za rezidenta drave pogodbenice, v kateri ima obiajnobivalie;

c) e ima obiajno bivalie v obeh dravah pogodbe-nicah ali v nobeni od njiju, se teje za rezidenta dravepogodbenice, katere dravljan je;

d) e je dravljan obeh drav pogodbenic ali nobeneod njiju, pristojna organa drav pogodbenic vpraanje reitas skupnim dogovorom.

3. Kadar je zaradi dolob prvega odstavka oseba, ki ni

posameznik, rezident obeh drav pogodbenic, se teje, daje rezident drave, v kateri ima sede dejanske uprave.

(c) the terms a Contracting State and the other Con-tracting State mean Slovenia or Italy, as the context requires;

(d) the term person includes an individual, a compa-ny and any other body of persons;

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

purposes;(f) the terms enterprise of a Contracting State and

enterprise of the other Contracting State mean respective-ly an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the otherContracting State;

(g) the term international traffic means any transportby a ship or aircraft operated by an enterprise which has itsplace of effective management in a Contracting State, ex-cept when the ship or aircraft is operated solely betweenplaces in the other Contracting State;

(h) the term nationals means:(i) all individuals possessing the nationality of a

Contracting State;(ii) all legal persons, partnerships and associa-

tions deriving their status as such from the laws in forcein a Contracting State;(i) the term competent authority means:

(i) in the case of Slovenia, the Ministry of Financeor its authorized representative;

(ii) in the case of Italy, the Ministry of Economyand Finance.2. As regards the application of this Convention by a

Contracting State any term not defined therein shall, unlessthe context otherwise requires, have the meaning which ithas under the laws of that Contracting State concerning thetaxes to which the Convention applies.

Article 4

RESIDENT1. For the purposes of this Convention, the term resi-dent of a Contracting State means any person who, underthe law of that State, is liable to tax therein by reason of hisdomicile, residence, place of management, or any othercriterion of a similar nature. But this term does not includeany person who is liable to tax in that State in respect only ofincome from sources in that State or capital situated therein.

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 of the Contract-ing State in which he has a permanent home available tohim. If he has a permanent home available to him in bothContracting States, he shall be deemed to be a resident of

the Contracting State with which his personal and economicrelations are closer (centre of vital interests);(b) if the Contracting State in which he has his centre of

vital interests cannot be determined, or if he has not apermanent home available to him in either Contracting State,he shall be deemed to be a resident of the Contracting Statein which he has an habitual abode;

(c) if he has an habitual abode in both ContractingStates or in neither of them, he shall be deemed to be aresident of the Contracting State of which he is a national;

(d) if he is a national of both Contracting States or ofneither of them, the competent authorities of the Contract-ing States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1, aperson other than an individual is a resident of both Contract-

ing States, then it shall be deemed to be a resident of theState in which its place of effective management is situated.


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5. lenSTALNA POSLOVNA ENOTA

1. Za namene te konvencije izraz stalna poslovnaenota pomeni stalno mesto poslovanja, prek katerega se vceloti ali delno opravljajo posli podjetja.

2. Izraz stalna poslovna enota e posebej vkljuuje:

a) sede uprave,b) podrunico,c) pisarno,d) tovarno,e) delavnico,f) rudnik, kamnolom ali drug kraj pridobivanja naravnih

virov,g) gradbie ali projekt gradnje ali montae, ki traja ve

kot dvanajst mesecev.3. teje se, da izraz stalna poslovna enota ne vkljuu-

je:a) uporabe prostorov samo za namen skladienja,

razstavljanja ali dostave dobrin ali blaga, ki pripada pod-jetju;

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

c) vzdrevanje zaloge dobrin ali blaga, ki pripadapodjetju, samo za namen predelave s strani drugegapodjetja;

d) vzdrevanje 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 oglaevanja, dajanja informacij, znanstvenega razisko-vanja ali podobnih dejavnosti pripravljalne ali pomone nara-ve za podjetje.

4. Oseba, ki v dravi pogodbenici deluje v imenu po-djetja druge drave pogodbenice ki ni zastopnik z neodvisnistatusom, za katerega se uporablja peti odstavek se teje zastalno poslovno enoto v prvi omenjeni dravi, e ima in v tejdravi obiajno uporablja pooblastilo za sklepanje pogodb vimenu podjetja, razen e so njene dejavnosti omejene nanakup dobrin ali blaga za podjetje.

5. Ne teje se, da ima podjetje drave pogodbenicestalno poslovno enoto v drugi dravi pogodbenici samo za-to, ker opravlja posle v tej drugi dravi prek posrednika,splonega komisionarja ali katerega koli drugega zastopnikaz neodvisnim statusom, e te osebe delujejo v okviru svoje-ga rednega poslovanja.

6. 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 stalnaposlovna enota druge.

III. poglavje

Obdavevanje dohodka

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.

Article 5PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term per-manent establishment means a fixed place of business inwhich the business of the enterprise is wholly or partlycarried on.

2. The term permanent establishment shall includeespecially:

(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a mine, quarry or other place of extraction of natural

resources;(g) a building site or construction, or assembly project

which exists for more than twelve months.3. The term permanent establishment shall not be

deemed 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 merchan-dise belonging to the enterprise solely for the purpose ofstorage, display or delivery;

(c) the maintenance of a stock of goods or merchan-dise belonging 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 advertising, for the supply of information,for scientific research, or for similar activities which have apreparatory or auxiliary character for the enterprise.

4. A person acting in a Contracting State on behalf ofan enterprise of the other Contracting State - other than anagent of an independent status to whom paragraph 5 ap-plies - shall be deemed to be a permanent establishment inthe first-mentioned State if he has, and habitually exercisesin that State, an authority to conclude contracts in the nameof the enterprise, unless his activities are limited to thepurchase of goods or merchandise for the enterprise.

5. An enterprise of a Contracting State shall not bedeemed to have a permanent establishment in the otherContracting State merely because it carries on business inthat other State through a broker, general commission agentor any other agent of an independent status, where suchpersons are acting in the ordinary course of their business.

6. The fact that a company which is a resident of a

Contracting State controls or is controlled by a company whichis a 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.

Chapter III

Taxation of income

Article 6INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting Statefrom immovable property (including income from agriculture

or forestry) situated in the other Contracting State may betaxed in that other State.


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2. Izraz nepreminine ima pomen, ki ga doloa pravodrave 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 do

spremenljivih ali stalnih plail kot odkodnina za izkorianjeali pravico do izkorianja nahajali rude, virov ter drugeganaravnega bogastva se prav tako tejejo za nepreminine.Ladje, olni in letala se ne tejejo za 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. len

POSLOVNI DOBIEK1. Dobiek podjetja drave pogodbenice se obdavi

samo 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, kadarpodjetje 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 podobne

dejavnosti 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 nastanejo 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 metoda

porazdelitve dobika pa mora biti taka, da je rezultat v skla-du z naeli tega lena.

5. Stalni poslovni enoti se ne pripie dobiek samozato, ker ta stalna poslovna enota nakupuje dobrine ali bla-go 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.

7. Kadar dobiek vkljuuje dohodkovne postavke, kiso posebej obravnavane v drugih lenih te konvencije, do-lobe tega lena ne vplivajo na dolobe tistih lenov.

2. The term immovable property shall be defined inaccordance with the law of the Contracting State in whichthe property in question is situated. The term shall in anycase include property accessory to immovable property,livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting

landed property apply. Usufruct of immovable property andrights to variable or fixed payments as consideration for theworking of, or the right to work, mineral deposits, sourcesand other natural resources shall also be considered asimmovable property. Ships, boats and aircraft shall not beregarded 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 an enter-prise and to income from immovable property used for theperformance of independent personal services.

Article 7

BUSINESS PROFITS1. The profits of an enterprise of a Contracting State

shall 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 enter-prise may be taxed in the other State but only so much ofthem as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where anenterprise 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 sepa-

rate enterprise engaged in the same or similar activitiesunder the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.

3. In the determination of the profits of a permanentestablishment, there shall be allowed as deduction expens-es which are incurred for the purposes of the permanentestablishment including executive and general administra-tive expenses so incurred, whether in the State in which thepermanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a ContractingState to determine the profits to be attributed to a perma-nent establishment on the basis of an apportionment of thetotal profits of the enterprise to its various parts, nothing inparagraph 2 shall preclude that Contracting State from de-

termining the profits to be taxed by such an apportionmentas may be customary. The method of apportionment adopt-ed shall, however, be such that the result shall be in accord-ance with the principles contained in this Article.

5. No profits shall be attributed to a permanent estab-lishment by reason of the mere purchase by that permanentestablishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, theprofits to be attributed to the permanent establishment shallbe determined by the same method year by year unlessthere is good and sufficient reason to the contrary.

7. Where profits include items of income which aredealt with separately in other Articles of this Convention,then the provisions of those Articles shall not be affected bythe provisions of this Article.


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8. lenPOMORSKI IN LETALSKI PREVOZ

1. Dobiek iz opravljanja ladijskih ali letalskih prevozovv mednarodnem prometu se obdavi samo v dravi pogod-benici, v kateri je sede dejanske uprave podjetja.

2. e je sede dejanske uprave ladjarskega podjetjana krovu ladje, se teje, da je v dravi pogodbenici, v kateriima ladja 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 pogodbenicealib) so iste osebe neposredno ali posredno udeleene

pri 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 niprirastel, 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 bi prira-stel 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. Vsakataka prilagoditev pa se doloi samo v skladu s postopkomskupnega dogovora iz 26. lena.

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 ni osebna druba), ki ima neposredno vlasti najmanj 25 odstotkov kapitala drube, ki plauje divi-dende;

b) 15 odstotkov bruto zneska dividend v vseh drugihprimerih.

Pristojna organa drav pogodbenic se sporazumno do-govorita o nainu uporabe te omejitve.

Article 8SHIPPING AND AIR TRANSPORT

1. Profits from the operation of ships or aircraft ininternational traffic shall be taxable only in the ContractingState in which the place of effective management of theenterprise is situated.

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 derived from the participation in a pool, a joint busi-ness or in an international operating agency.

Article 9ASSOCIATED ENTERPRISES

1. Where(a) 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 in

the 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 theenterprises, 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- profits onwhich an enterprise of the other Contracting State has beencharged to tax in that other State and the profits so includedare profits which would have accrued to the enterprise ofthe first-mentioned State if the conditions made between thetwo enterprises had been those which would have beenmade between independent enterprises, than that otherState shall make an appropriate adjustment to the amount ofthe tax charged therein on those profits. Any such adjust-ment shall be made only in accordance with the mutualagreement procedure as provided for in Article 26.

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 divi-dends is a resident, and according to the laws of that State,but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed:

(a) 5 per cent of the gross amount of the dividends ifthe beneficial owner is a company (other than a partnership)which holds directly at least 25 per cent of the capital of thecompany paying the dividends;

(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 ofthis limitation.


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

3. Izraz dividende, kot je uporabljen v tem lenu,pomeni dohodek iz delnic, jouissance delnic ali pravic,rudnikih delnic, ustanoviteljskih delnic ali drugih pravic do

udelebe v dobiku, ki niso terjatve, in tudi dohodek izdrugih pravic v drubi, ki se davno obravnava enako kotdohodek iz delnic po davni zakonodaji drave, katere rezi-dent je druba, ki dividende deli.

4. Dolobe prvega in drugega odstavka se ne uporab-ljajo, e upravieni lastnik dividend, ki je rezident dravepogodbenice, posluje v drugi dravi pogodbenici, katererezident je druba, ki dividende plauje, prek stalne poslov-ne enote v njej ali opravlja v tej drugi dravi samostojneosebne storitve iz stalne baze v njej ter je dele, v zvezi skaterim se dividende plaajo, dejansko povezan s tako stal-no poslovno enoto ali stalno bazo. V takem primeru sedividende obdavijo v tej drugi dravi pogodbenici po njenizakonodaji.

5. 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 sedividende plaajo, dejansko povezan s stalno poslovno eno-to ali stalno bazo v tej drugi dravi, niti ne sme uvesti davkaod nerazdeljenega dobika na nerazdeljeni dobiek dru-be, tudi e so plaane dividende ali nerazdeljeni dobiek vceloti ali delno sestavljeni iz dobika ali dohodka, ki nastanev taki drugi dravi.

11. lenOBRESTI

1. Obresti, ki nastanejo v dravi pogodbenici in seizplaajo rezidentu druge drave pogodbenice, se lahkoobdavijo 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 10 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, oproene davka v tejdravi, e:

a) obresti plaa vlada te drave pogodbenice ali njenalokalna oblast, alib) se obresti plaajo vladi druge drave pogodbenice

ali njeni lokalni oblasti ali kateri koli agenciji ali organizaciji(vkljuno s finanno ustanovo), ki je popolnoma v lasti tedruge drave pogodbenice ali njene lokalne oblasti, ali

c) se obresti plaajo kateri koli drugi agenciji ali organi-zaciji (vkljuno s finanno ustanovo) v zvezi s posojili, danimina podlagi sporazuma, sklenjenega med vladama drav po-godbenic.

4. Izraz obresti, kot je uporabljen v tem lenu, pome-ni dohodek iz dravnih vrednostnih papirjev, obveznic alizadolnic ne glede na to, ali so zavarovane s hipoteko, in neglede na to, ali imajo pravico do udelebe v dobiku, in izvseh vrst terjatev ter ves drug dohodek, ki je po davni

zakonodaji drave, v kateri tak dohodek nastane, izenaen zdohodkom od posojenega denarja.

This paragraph shall not affect the taxation of the com-pany in respect of the profits out of which the dividends arepaid.

3. The term dividends as used in this Article meansincome from shares, jouissance shares or jouissancerights, mining shares, founders shares or other rights, not

being debt-claims, participating in profits, as well as incomefrom other corporate rights which is subjected to the sametaxation treatment as income from shares by the taxationlaws of the State of which the company making the distribu-tion is a resident.

4. The provisions of paragraphs 1 and 2 shall not applyif the beneficial owner of the dividends, being a resident of aContracting State, carries on business in the other Contract-ing State of which the company paying the dividends is aresident, through a permanent establishment situated there-in 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 a case the dividends are taxable in that other Con-

tracting State according to its own law.5. Where a company which is a resident of a Contract-

ing State, derives profits or income from the other Contract-ing State that other State may not impose any tax on thedividends paid by the company, except insofar as suchdividends are paid to a resident of that other State or insofaras the holding in respect of which the dividends are paid iseffectively connected with a permanent establishment or afixed base situated in that other State, nor subject the com-panys undistributed profits to a tax on the companys undis-tributed profits, even if the dividends paid or the undistribut-ed profits consist wholly or partly of profits or income arisingin 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 thatother State.

2. However, such interest may also be taxed in theContracting State in which it arises, and according to thelaw of that State, but if the recipient is the beneficial ownerof the interest, the tax so charged shall not exceed 10 percent of the gross amount of the interest. The competentauthorities of the Contracting States shall by mutual agree-ment settle the mode of application of this limitation.

3. Notwithstanding the provisions of paragraph 2, in-terest arising in a Contracting State shall be exempt from taxin that State if:

a) the payer of the interest is the Government of thatContracting State or a local authority thereof; orb) the interest is paid to the Government of the other

Contracting State or local authority thereof or any agency orinstrumentality (including a financial institution) wholly ownedby that other Contracting State or local authority thereof; or

c) the interest is paid to any other agency or instrumen-tality (including a financial institution) in relation to loansmade in application of an agreement concluded betweenthe Governments of the Contracting States.

4. The term interest as used in this Article meansincome from Government securities, bonds or debentures,whether or not secured by mortgage and whether or notcarrying a right to participate in profits, and debt-claims ofevery kind as well as all other income assimilated to income

from money lent by the taxation law of the State in which theincome arises.


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5. Dolobe prvega do tretjega 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 obresti obdavijo v tej drugi dravi po njenizakonodaji.

6. teje se, da obresti nastanejo v dravi pogodbenici,kadar je planik ta drava, politina ali upravna enota, lokal-na oblast ali rezident te drave. Kadar pa ima oseba, kiplauje obresti, ne glede na to, ali je rezident drave pogod-benice, v dravi pogodbenici stalno poslovno enoto ali stal-no bazo, v zvezi s katero je nastala zadolitev, za katero seplaajo obresti, ter take obresti krije taka stalna poslovnaenota ali stalna baza, se teje, da take obresti nastanejo vdravi pogodbenici, v kateri je stalna poslovna enota alistalna 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 zakoni te drave, e pa je prejemnik upravienilastnik 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 ali trakovi za televizijske aliradijske oddaje, kakrnega koli patenta, blagovne znamke,vzorca ali modela, narta, tajne formule ali postopka ali zauporabo ali pravico do uporabe industrijske, komercialne aliznanstvene opreme ali za informacije o industrijskih, komer-cialnih ali znanstvenih izkunjah.

4. Dolobe prvega in drugega odstavka se ne uporab-ljajo, e upravieni lastnik licennin in avtorskih honorarjev,ki je rezident drave pogodbenice, posluje v drugi dravipogodbenici, v kateri licennine in avtorski honorarji nasta-nejo, prek stalne poslovne enote v njej ali v tej drugi draviopravlja samostojne osebne storitve iz stalne baze v njej terje pravica ali premoenje, v zvezi s katerim se licennine inavtorski honorarji plaajo, dejansko povezano s tako stalnoposlovno enoto ali stalno bazo. V takem primeru se licenni-

ne in avtorski honorarji obdavijo v tej drugi dravi po njenizakonodaji.

5. The provisions of paragraphs from 1 to 3 shall notapply if the beneficial owner of the interest, being a residentof a Contracting State, carries on business in the otherContracting State, in which the interest arises, through apermanent establishment situated therein, or performs inthat other State independent personal services from a fixed

base situated therein, and the debt-claim in respect of whichthe interest is paid is effectively connected with such perma-nent establishment or fixed base. In such a case, the inter-est is taxable in that other Contracting State according to itsown law.

6. Interest shall be deemed to arise in a ContractingState when the payer is that State itself, a political or adminis-trative subdivision, 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 a Contract-ing State a permanent establishment or a fixed base in con-nection with which the indebtedness on which the interest ispaid was incurred, and such interest is borne by such perma-nent establishment or fixed base, then such interest shall bedeemed to arise in the Contracting State in which the perma-

nent establishment or fixed base is situated.7. 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 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 relation-ship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of thepayments shall remain taxable according to the law of eachContracting State, due regard being had to the other provi-sions 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 mutual agree-ment 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 theuse of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph-films, or tapes for

television or broadcasting, any patent, trade mark, design ormodel, plan, secret formula or process, or for the use of, orthe right to use, industrial, commercial or scientific equip-ment, and for information concerning industrial, commercialor scientific experience.

4. The provisions of paragraph 1 and 2 shall not applyif the beneficial owner of the royalties, being a resident of aContracting State, carries on business in the other Contract-ing State in which the royalties arise through a permanentestablishment situated therein, or performs in that otherState independent personal services from a fixed base situ-ated therein, and the right or property in respect of whichthe royalties are paid is effectively connected with suchpermanent establishment or fixed base. In such a case, the

royalties are taxable in that other Contracting State accord-ing to its own law.


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5. teje se, da so licennine in avtorski honorarjinastali v dravi pogodbenici, kadar je planik ta drava,politina ali upravna enota, lokalna oblast ali rezident tedrave. Kadar pa ima oseba, ki plauje licennine in avtor-ske honorarje, ne glede na to, ali je rezident drave pogod-benice, v dravi pogodbenici stalno poslovno enoto ali

stalno bazo, v zvezi s katero je nastala obveznost za plailolicennin in avtorskih honorarjev ter take licennine in av-torske honorarje krije taka stalna poslovna enota ali stalnabaza, se teje, da so take licennine in avtorski honorarjinastali v dravi, v kateri je stalna poslovna enota ali stalnabaza.

6. Kadar zaradi posebnega odnosa med planikomin upravienim lastnikom ali med njima in neko drugoosebo znesek licennin in avtorskih honorarjev glede nauporabo, pravico ali informacijo, za katero se plaujejo,presega znesek, za katerega bi se sporazumela planikin upravieni lastnik, e takega odnosa ne bi bilo, sedolobe tega lena uporabljajo samo za zadnji omenjeniznesek. V takem primeru se preseni del plail e naprejobdavuje v skladu z zakonodajo vsake drave pogodbe-

nice, pri emer je treba upotevati druge dolobe te kon-vencije.

13. lenKAPITALSKI DOBIEK

1. Dobiek, ki ga rezident drave pogodbenice do-see z odtujitvijo nepreminin, ki so omenjene v 6. lenuin so v drugi dravi pogodbenici, se lahko obdavi v tejdrugi dravi.

2. Dobiek iz odtujitve preminin, ki so del poslovnegapremoenja stalne poslovne enote, ki jo ima podjetje dravepogodbenice v drugi dravi pogodbenici, ali preminin, kise nanaajo na stalno bazo, ki jo ima rezident drave pogod-benice na voljo v drugi dravi pogodbenici za namen oprav-

ljanja samostojnih osebnih storitev, vkljuno z dobikom izodtujitve take stalne poslovne enote (same ali s celotnimpodjetjem) ali take stalne baze, se lahko obdavi v tej drugidravi.

3. Dobiek iz odtujitve ladij ali letal, s katerimi se oprav-ljajo prevozi v mednarodnem prometu, ali preminin, ki senanaajo na opravljanje prevozov s takimi ladjami ali letali,se obdavi samo v dravi pogodbenici, v kateri je sededejanske uprave podjetja.

4. Dobiek iz odtujitve kakrnega koli premoenja, ki nipremoenje, navedeno v prvem, drugem in tretjem odstav-ku, se obdavi samo v dravi pogodbenici, katere rezidentje oseba, ki odtuji premoenje.

14. lenSAMOSTOJNE OSEBNE STORITVE1. Dohodek, ki ga dobi rezident drave pogodbenice

iz poklicnih storitev ali drugih podobnih samostojnih dejav-nosti, se obdavi samo v tej dravi, razen e ima stalnobazo, ki mu je redno na voljo v drugi dravi pogodbenici zanamen opravljanja njegovih dejavnosti. e ima tako stalnobazo, se dohodek lahko obdavi v drugi dravi pogodbeni-ci, a samo toliko dohodka, kolikor se lahko pripie tejstalni 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.

5. Royalties shall be deemed to arise in a Contract-ing State when the payer is that State itself, a political oradministrative subdivision, a local authority or a residentof that State. Where, however, the person paying theroyalties, whether he is a resident of a Contracting Stateor not, has in a Contracting State a permanent establish-

ment or a fixed base in connection with which the liabilityto pay the royalties was incurred, and such royalties areborne by such permanent establishment or fixed base,then such royalties shall be deemed to arise in the Statein which the permanent establishment or fixed base issituated.

6. Where, by reason of a special relationship betweenthe payer and the beneficial owner or between both of themand some other person, the amount of 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 that case, the excesspart of the payments shall remain taxable according to the

law of each Contracting State, due regard being had to theother provisions of this Convention.

Article 13CAPITAL GAINS

1. Gains derived by a residente 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. Gains from the alienation of movable property form-ing part of the business property of a permanent establish-ment which an enterprise of a Contracting State has in theother Contracting State or of movable property pertaining toa fixed base available to a resident of a Contracting State in

the other Contracting State for the purpose of performingindependent personal services, including such gains fromthe alienation of such a permanent establishment (alone orwith the whole enterprise) or of such fixed base, may betaxed in that other State.

3. Gains from the alienation of ships or aircraft operat-ed in international traffic or movable property pertaining tothe operation of such ships or aircraft shall be taxable only inthe Contracting State in which the place of effective man-agement of the enterprise is situated.

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

Article 14INDEPENDENT PERSONAL SERVICES1. Income derived by a resident of a Contracting State

in respect of professional services or other independentactivities of a similar character shall be taxable only in thatState unless he has a fixed base regularly available to him inthe other Contracting State for the purpose of performinghis activities. If he has such a fixed base, the income may betaxed in the other Contracting State but only so much of i t asis attributable to that fixed base.

2. The term professional services includes, especial-ly, independent scientific, literary, artistic, educational orteaching activities as well as the independent activities ofphysicians, lawyers, engineers, architects, dentists and ac-countants.


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15. lenODVISNE OSEBNE STORITVE

1. V skladu z dolobami 16., 18., 19., 20. in 21.lena se plae, mezde in drugi podobni prejemki, ki jih dobirezident drave pogodbenice iz zaposlitve, obdavijo samov tej dravi, razen e se zaposlitev izvaja v drugi dravipogodbenici. e se zaposlitev izvaja tako, se lahko takopridobljeni prejemki obdavijo 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 katerem koliobdobju dvanajstih mesecev, ki se zane ali kona v zadev-nem davnem letu, in

b) prejemek plaa delodajalec, ki ni rezident drugedrave, oziroma 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 seopravljajo prevozi v mednarodnem prometu, lahko obdavi vdravi pogodbenici, v kateri je sede dejanske uprave po-djetja.

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.

2. Kadar dohodek iz osebnih dejavnosti, ki jih izvajanastopajoi izvajalec ali portnik kot tak, ne priraste same-mu nastopajoemu izvajalcu ali portniku, temve drugi ose-bi, se ta dohodek kljub dolobam 7., 14. in 15. lena lahkoobdavi v dravi pogodbenici, v kateri se izvajajo dejavnosti

nastopajoega izvajalca ali portnika.

3. Ne glede na dolobe prvega in drugega odstavka sedohodek iz tega lena ne obdavi v dravi pogodbenici, vkateri se izvajajo dejavnosti nastopajoega izvajalca ali por-tnika, e se take dejavnosti preteno financirajo z javnimisredstvi obeh drav ali se izvajajo v okviru kulturnega spora-zuma med dravama pogodbenicama.

18. lenPOKOJNINE

1. V skladu z dolobami drugega odstavka 19. lenase pokojnine in drugi podobni prejemki, ki se plaajo rezi-

dentu drave pogodbenice za preteklo zaposlitev, obdavijosamo v tej dravi.

Article 15DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18, 19, 20and 21 salaries, wages and other similar remuneration de-rived by 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 Statein respect of an employment exercised in the other Con-tracting State shall be taxable only in the first-mentionedState if:

(a) the recipient is present in the other State for aperiod or periods not exceeding in the aggregate 183 daysin any twelve month period commencing or ending in thefiscal year concerned, 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 permanent es-tablishment 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 in international traffic,may be taxed in the Contracting State in which the place ofeffective management of the enterprise is situated.

Article 16DIRECTORS FEES

Directors fees and other similar payments derived bya resident of a Contracting State in his capacity as a mem-ber of the Board of Directors of a company which is aresident of the 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 hispersonal activities as such exercised in the other Contract-ing State, may be taxed in that other State.

2. Where income in respect of personal activities exer-cised 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 the Con-

tracting State in which the activities of the entertainer orsportsman are exercised.

3. Notwithstanding the provisions of paragraphs 1 and2, income referred to in this Article shall be exempt from taxin the Contracting State in which the activities of the enter-tainer or sportsman are exercised, if such activities aresubstantially financed from the public funds of the bothStates, or are carried on under culture cooperation agree-ment between the Contracting States.

Article 18PENSIONS

1. Subject to the provisions of paragraph 2 of Article19, pensions and other similar remuneration paid to a resi-

dent of a Contracting State in consideration of past employ-ment shall be taxable only in that State.


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2. Kadar rezident drave pogodbenice postane rezi-dent druge drave pogodbenice, se plaila, ki jih tak rezi-dent prejme ob prenehanju svoje zaposlitve v prvi omenjenidravi kot odpravnino (odkodnino), ali podobna pavalnaizplaila obdavijo samo v tej prvi omenjeni dravi pogodbe-nici. V tem odstavku izraz odpravnina (odkodnina) vklju-

uje kakrna koli izplaila zaradi prenehanja opravljanja ka-krne koli funkcije ali zaposlitve osebe.

19. lenDRAVNA SLUBA

1. a) Plae, mezde in drugi podobni prejemki razenpokojnin, ki jih plauje drava pogodbenica ali njena politi-na ali upravna enota ali lokalna oblast posamezniku za stori-tve, ki jih opravi za to dravo ali enoto ali oblast, se obdavijosamo v tej dravi.

b) Taki prejemki pa se obdavijo samo v drugi dravipogodbenici, e so storitve opravljene v tej dravi in jeposameznik rezident te drave, ki:

(i) je dravljan te drave, ali(ii) ni postal rezident te drave samo za namen

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

godbenice ali njene politine ali upravne enote ali lokalneoblasti posamezniku za storitve, opravljene za to dravo alienoto ali oblast, se obdavi samo v tej dravi.

b) Taka pokojnina pa se obdavi samo v drugi dravipogodbenici, e je posameznik dravljan in rezident tedrave.

3. Dolobe 15., 16. in 18. lena se uporabljajo zaprejemke ali pokojnine za storitve, opravljene v zvezi s poslidrave pogodbenice ali njene politine ali upravne enote ali

lokalne oblasti.

20. lenPROFESORJI, UITELJI IN RAZISKOVALCI

Profesor, uitelj ali raziskovalec, ki v obdobju, ki nidalje od dveh let, zaasno obie dravo pogodbenicozaradi pouevanja ali raziskovanja na univerzi, viji oziro-ma visoki oli, oli ali kateri koli drugi izobraevalni usta-novi in je ali je bil tik pred tem obiskom rezident drugedrave pogodbenice, je v prvi omenjeni dravi pogodbe-nici oproen davka od prejemkov za tako pouevanje aliraziskovanje.

21. len

TUDENTIPlaila, ki jih tudent ali pripravnik, ki je ali je bil tik pred

obiskom drave pogodbenice rezident druge drave pogod-benice in je v prvi omenjeni dravi pogodbenici navzosamo za namen svojega izobraevanja ali usposabljanja,prejme za svoje vzdrevanje, izobraevanje ali usposablja-nje, se ne obdavijo v tej dravi pod pogojem, da takaplaila nastanejo iz virov zunaj te drave.

22. lenDRUGI DOHODKI

1. Deli dohodka rezidenta drave pogodbenice, ki na-stanejo kjer koli in niso obravnavani v predhodnih lenih te

konvencije, se obdavijo samo v tej dravi.

2. If a resident of a Contracting State becomes a resi-dent of the other Contracting State, payments received bysuch resident on the cessation of his employment in thefirst-mentioned State as severance payments (indemnities)or similar lump sum payments shall be taxable only in thatfirst-mentioned Contracting State. In this paragraph, the

expression severance payments (indemnities) includes anypayment made in consequence of the termination of anyoffice or employment of a person.

Article 19GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remunerations,other than a pension, paid by a Contracting State or apolitical or administrative subdivision or a local authoritythereof to any individual in respect of services rendered tothat State or subdivision or authority shall be taxable only inthat State.

b) However, such remuneration shall be taxable only inthe other Contracting State if the services are rendered inthat State and the individual 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 or administrativ subdivisionor a local authority thereof to any individual in respect ofservices rendered to that State or subdivision or authorityshall be taxable only in that State.

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

3. The provisions of Articles 15, 16 and 18 shall applyto remunerations or pensions in respect of services ren-dered in connection with business carried on by one of the

Contracting State or a political or administrative subdivisionor a local authority thereof.

Article 20PROFESSORS, TEACHERS AND RESEARCHERSA professor, a teacher or a researcher who makes a

temporary visit to a Contracting State for a period not ex-ceeding two years for the purpose of teaching or conduct-ing research at a university, college, school or other educa-tional institution, and who is, or immediately before suchvisit was, a resident of the other Contracting State shall beexempt from tax in the first-mentioned Contracting State inrespect of remuneration for such teaching or research.

Article 21

STUDENTSPayments which a student or business apprentice who

is or was immediately before visiting a Contracting State aresident of the other Contracting State and who is present inthe first-mentioned Contracting State solely for the purposeof his education or training receives for the purpose of hismaintenance, education or training shall not be taxed in thatState, provided that such payments arise from sources out-side 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 of

this Convention shall be taxable only in that State.


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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 opravlja v tejdrugi dravi samostojne osebne storitve iz stalne baze v njejin je pravica ali premoenje, za katero se plaa dohodek,dejansko povezano s to stalno poslovno enoto ali stalnobazo. V takem primeru se deli dohodka obdavijo v tej drugidravi pogodbenici po njeni zakonodaji.

23. lenPREMOENJE

1. Premoenje, ki ga predstavljajo nepreminine iz6. lena v lasti rezidenta drave pogodbenice in so v drugidravi pogodbenici, se lahko obdavi v tej drugi dravi.

2. Premoenje, ki ga predstavljajo preminine, ki sodel poslovnega premoenja stalne poslovne enote, ki jo imapodjetje drave pogodbenice v drugi dravi pogodbenici, alipreminine v zvezi s stalno bazo, ki je na voljo rezidentudrave pogodbenice v drugi dravi pogodbenici za opravlja-nje samostojnih osebnih storitev, se lahko obdavi v tejdrugi dravi.

3. Premoenje, ki ga predstavljajo ladje ali letala, skaterimi se opravljajo prevozi v mednarodnem prometu, inpreminine v zvezi z opravljanjem prevozov s takimi ladjamiin letali, se obdavi samo v dravi pogodbenici, v kateri jesede dejanske uprave podjetja.

4. Vsi drugi elementi premoenja rezidenta drave po-godbenice se obdavijo samo v tej dravi.

IV. poglavje

Metode za odpravo dvojnega obdavevanja

24. lenODPRAVA DVOJNEGA OBDAVEVANJA

1. Dogovorjeno je, da se dvojno obdavevanje odpraviv skladu z naslednjimi odstavki tega lena.

2. V Italiji:e ima rezident Italije v lasti dohodkovne postavke, ki

so obdavljive v Sloveniji, lahko Italija pri doloanju svojihdavkov od dohodka, kot so opredeljeni v 2. lenu te kon-

vencije, take dohodkovne postavke vkljui v davno osno-vo, razen e posebne dolobe te konvencije doloajo dru-gae.

V takem primeru Italija od tako izraunanih davkov od-teje davek od dohodka, plaan v Sloveniji, vendar samo vznesku, ki ne presega tistega delea prej omenjenega itali-janskega davka, ki ga take dohodkovne postavke predstav-ljajo v celotnem dohodku.

Odbitek davka pa se ne dovoli, e v Italiji za to dohod-kovno postavko po italijanski zakonodaji na zahtevo prejem-nika tega dohodka velja dokonni davek po odbitku.

3. V Sloveniji:a) Kadar rezident Slovenije dobi dohodek ali ima v lasti

premoenje, ki se v skladu z dolobami te konvencije lahkoobdavi v Italiji, Slovenija dovoli:

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 perma-nent establishment situated therein, or performs in that oth-er State 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 theitems of income are taxable in that other Contracting Stateaccording to its own law.

Article 23CAPITAL

1. Capital represented by immovable property referredto in Article 6, owned by a resident of a Contracting Stateand situated in the other Contracting State, may be taxed inthat other State.

2. Capital represented by movable property formingpart of the business property of a permanent establishmentwhich an enterprise of a Contracting State has in the otherContracting State or by movable property pertaining to afixed base available to a resident of a Contracting State inthe other Contracting State for the purpose of performingindependent personal services may be taxed in that otherState.

3. Capital represented by ships and aircraft operatedin international traffic and by movable property pertaining tothe operation of such ships and aircraft, shall be taxableonly in the Contractingt State, in which the place of effectivemanagement of the enterprise is situated.

4. All other elements of capital of a resident of a Con-tracting State shall be taxable only in that State.

Chapter IV

Methods for elimination of double taxation

Article 24ELIMINATION OF DOUBLE TAXATION

1. It is agreed that double taxation shall be avoided inaccordance with the following paragraphs of this Article.

2. In the case of Italy, if a resident of Italy owns items ofincome which are taxable in Slovenia, Italy, in determiningits income taxes specified in Article 2 of this Convention,may include in the basis upon which such taxes are im-

posed the said items of income, unless specific provisionsof this Convention otherwise provide.

In such a case, Italy shall deduct from the taxes socalculated the income tax paid in Slovenia but in an amountnot exceeding that proportion of the aforesaid Italian taxwhich such items of income bear to the entire income.

However, no deduction will be granted if the item ofincome is subjected in Italy to a final withholding tax byrequest of the recipient of the said income in accordancewith the Italian law.

3. In the case of Slovenia:a) Where a resident of Slovenia derives income or

owns capital which, in accordance with the provisions ofthis Convention, may be taxed in Italy, Slovenia shall allow:


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i) kot odbitek od davka od dohodka tega reziden-ta znesek, ki je enak davku od dohodka, plaanemu vItaliji;

ii) kot odbitek od davka od premoenja tega rezi-denta znesek, ki je enak davku od premoenja, plaa-nemu v Italiji.Tak odbitek pa v nobenem primeru ne sme presegati

tistega dela davka od dohodka ali premoenja, ki je bilizraunan pred odbitkom, pripisanim dohodku ali premo-enju, odvisno od primera, ki se lahko obdavi v Itali ji;

b) kadar je v skladu s katero koli dolobo te konvenci-je dohodek, ki ga rezident Slovenije dobi, ali premoenje,ki ga ima v lasti, oproeno davka v Sloveniji, lahko Slove-nija pri izraunu zneska davka od preostalega dohodka alipremoenje takega rezidenta vseeno upoteva oproenidohodek ali premoenje.

V. poglavje

Posebne dolobe

25. lenENAKO OBRAVNAVANJE

1. Dravljani drave pogodbenice ne smejo biti v dru-gi dravi pogodbenici zavezani kakrnemu koli obdaveva-nju ali kakrni koli zahtevi v zvezi s tem, ki je drugana alibolj obremenjujoa, kot so ali so lahko obdavevanje in stem povezane zahteve za dravljane te druge drave venakih okoliinah. Ta doloba se ne glede na dolobe 1.lena uporablja tudi za osebe, ki niso rezidenti ene aliobeh drav pogodbenic.

2. Obdavevanje stalne poslovne enote, ki jo imapodjetje drave pogodbenice v drugi dravi pogodbenici,ne sme biti manj ugodno v tej drugi dravi, kot je obdave-vanje podjetij te druge drave, ki opravljajo enake dejavno-sti. Ta doloba se ne razlaga, kot da zavezuje dravo po-godbenico, da prizna rezidentom druge drave pogodbeni-ce kakrne koli osebne olajave, druge olajave in znianjaza davne namene zaradi osebnega stanja ali druinskihobveznosti, ki jih priznava svojim rezidentom.

3. Razen kadar se uporabljajo dolobe prvega od-stavka 9. lena, sedmega odstavka 11. lena ali estegaodstavka 12. lena, se obresti, licennine in avtorski ho-norarji ter druga izplaila, ki jih plaa podjetje drave po-

godbenice rezidentu druge drave pogodbenice, pri dolo-anju obdavljivega dobika takega podjetja odbijejo podistimi pogoji, kot e bi bili plaani rezidentu prve omenjenedrave.

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 pogodbenicizavezana kakrnemu koli obdavevanju ali kakrni koli za-htevi v zvezi s tem, ki je drugana ali bolj obremenjujoa,kot so ali so lahko obdavevanje in s tem povezane zahte-ve do drugih podobnih podjetij te prve omenjene drave.

5. Dolobe tega lena se uporabljajo ne glede na

dolobe 2. lena za davke vseh vrst in opisov.

i) as a deduction from the tax on the income ofthat resident, an amount equal to the income tax paidin Italy;

ii) as a deduction from the tax on the capital ofthat resident, an amount equal to the capital tax paidin Italy.Such deduction shall in no case exceed that portion

of the income tax or capital tax which has been computedbefore making the deduction which is attributable to theincome or the capital, as the case may be, which may betaxed in Italy.

b) Where in accordance with any provision of theConvention income derived or capital owned by a residentof Slovenia is exempt from tax in Slovenia, Slovenia maynevertheless, in calculating the amount of tax on the re-maining income or capital of such resident, take into ac-count the exempted income or capital.

Chapter V

Special Provisions

Article 25NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be sub-jected in 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 same circum-stances are or may be subjected. This provision shall,notwithstanding the provisions of Article 1, also apply topersons who are not residents of one or both of the Con-tracting States.

2. The taxation on a permanent establishment whichan enterprise of a Contracting State has in the other Con-tracting 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 per-sonal allowances, reliefs and reductions for taxation pur-poses on account of civil status or family responsibilitieswhich it grants to i ts own residents.

3. Except where the provisions paragraph 1 of Article9, paragraph 7 of Article 11, or paragraph 6 of Article 12,apply, interest, royalties and other disbursements paid byan enterprise of a Contracting State to a resident of the

other Contracting State shall, for the purpose of determin-ing the taxable profits of such enterprise, be deductibleunder the same conditions as if they had been paid to aresident of the first-mentioned State.

4. Enterprises of a Contracting State, the capital ofwhich is wholly or partly owned or control led, directly orindirectly, by one or more residents of the other Contract-ing State, shall not be subjected in the first-mentionedContracting State to any taxation or any requirement con-nected therewith which is other or more burdensome thanthe taxation and connected requirements to which othersimilar enterprises of that first-mentioned State are or maybe subjected.

5. The provisions of this Article shall, notwithstanding

the provisions of Article 2, apply to taxes of every k ind anddescription.


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26. len

POSTOPEK 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 ta

oseba ne glede na sredstva, ki ji jih omogoa domaazakonodaja teh drav, predloi zadevo pristojnemu organudrave pogodbenice, katere rezident je, ali e se njen pri-mer nanaa na prvi odstavek 25. lena, tiste drave pogod-benice, katere dravljan je. Zadeva mora biti predloena vdveh letih od prvega uradnega obvestila o dejanju, ki jeimelo za posledico obdavevanje, ki ni v skladu z dolobamikonvencije.

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 obdav-evanju, ki ni v skladu s konvencijo. Vsak doseen dogo-vor se izvaja ne glede na roke v domai zakonodaji dravpogodbenic.

3. Pristojna organa drav pogodbenic si prizadevata sskupnim dogovorom razreiti kakrne koli teave ali dvome,ki nastanejo pri razlagi ali uporabi konvencije. Prav tako selahko med seboj posvetujeta o odpravi dvojnega obdave-vanja v primerih, ki jih ta konvencija ne predvideva.

4. Pristojna organa drav pogodbenic lahko neposre-dno komunicirata med seboj, da bi dosegla dogovor v smi-slu prejnjih odstavkov. Kadar se za dosego dogovora zdipriporoljiva ustna izmenjava mnenj, taka izmenjava lahkopoteka prek komisije, ki je sestavljena iz predstavnikov pri-

stojnih organov drav pogodbenic.

5. e pristojna organa drav pogodbenic v primerih izprejnjih odstavkov ne doseeta dogovora o odpravi dvojne-ga obdavevanja v dveh letih od datuma, ko je bila zadevaprvi predloena enemu od njiju, in se davkoplaevalec/davkoplaevalci strinja(jo), da bo(do) spotoval(i) sklep arbi-trane komisije, lahko pristojna organa za vsako posameznozadevo posebej ustanovita tako arbitrano komisijo, katerenaloga je pripraviti izvedensko mnenje o nainu odpravedvojnega obdavevanja. Komisija se lahko ustanovi samo,e stranki v sporu vnaprej brez kakrnih koli pridrkov alipogojev odstopita od vseh sodnih postopkov, ki potekajopred domaimi sodii.

Arbitrano komisijo sestavljajo trije lani, ki so imeno-vani takole: vsak pristojni organ imenuje enega lana in tadva lana sporazumno imenujeta predsednika, ki se izberemed neodvisnimi izvedenci ene ali druge drave pogodbeni-ce ali iz druge drave lanice OECD.

Pri pripravi svojega mnenja arbitrana komisija uporab-lja dolobe te konvencije in naela mednarodnega prava,upoteva pa tudi notranjo zakonodajo drav pogodbenic.Arbitrana komisi ja doloi svoj poslovnik.

Prizadeta oseba je lahko na zahtevo zasliana ali zasto-pana pred arbitrano komisijo in taka oseba mora, ko zahte-

va komisija, priti pred komisijo ali v ta namen imenovatisvojega zastopnika.

Article 26

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 Con-

vention, he may, irrespective of the remedies provided bythe 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 Article25, to that of the Contracting State of which he is a national.The case must be presented within two years from the firstnotification of the action resulting in taxation not in accord-ance with the provisions of the Convention.

2. The competent authority shall endeavour, if the ob-jection appears to it to be justified and if it is not itself able toarrive at a satisfactory solution, to resolve the case by mutu-al agreement with the competent authority of the other Con-tracting State, with a view to the avoidance of taxation not inaccordance with the Convention. Any agreement reachedshall be applied notwithstanding any time limits in the do-mestic laws of the Contracting State.

3. The competent authorities of the Contracting Statesshall endeavour to resolve by mutual agreement any difficul-ties or doubts arising as to the interpretation or applicationof the Convention. They may also consult together for theelimination of double taxation in cases not provided for inthis Convention.

4. The competent authorities of the Contracting Statesmay comunicate with each other directly for the purpose ofreaching an agreement in the sense of the preceding para-graphs. When it seems advisable in order to reach agreementto have an oral exchange of opinions, such exchange may

take place through a Commission consisting of representa-tives of the competent authorities of the Contracting States.5. In the cases provided for in the preceding paragraphs,

if the competent authorities of the Contracting States do notreach an agreement for the avoidance of double taxation withintwo years from the date on which the case has been firstpresented to one of them, and the taxpayer(s) agree(s) to bebound by the decision of an arbitration board, the competentauthorities may establish such an arbitration board for eachspecific case, which is entrusted with giving an expert opinionon the method for the elimination of double taxation. The boardcan only be established if the parties concerned previouslywaive - without any reservations or conditions - the pendinglegal proceedings at the domestic court.

The arbitration board shall consist of three membersappointed in the following manner: each competent authori-ty shall appoint a member and the two members shall ap-point by mutual agreement the Chairman who shall be cho-sen among independent experts from either ContractingState or from another OECD member country.

When giving its opinion, the arbitration board shall ap-ply the provisions of this Convention and principles of inter-national law, taking into account the domestic laws of theContracting States. The arbitration board shall establish itsown rules of procedure.

The person concerned may upon request be heard orbe represented before the arbitration board and, when re-

quested by the board, such person shall appear before it orappoint a representative for such purpose.


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6. Arbitrana komisija da svoje mnenje v estih mese-cih od datuma, ko ji je bila zadeva predloena. Komisijaodloa z veino glasov svojih lanov. Pri razlinem glasova-nju lanov, ki jih je imenoval vsak pristojni organ, je odloi-len predsednikov glas.

V estih mesecih od datuma, ko arbitrana komisija dasvoje izvedensko mnenje, pristojna organa v skupnem do-govoru sprejmeta ukrepe za odpravo vzroka davnega spo-ra. Tako sprejeti ukrepi so lahko tudi v neskladju z mnenjemarbitrane komisije. e pristojna organa v estih mesecih oddatuma, ko arbitrana komisija da svoje izvedensko mnenje,ne doseeta dogovora o odpravi vzroka davnega spora, semorata ravnati po mnenju komisije in ga izvesti.

7. Stroki arbitranega postopka se v enakih deleihrazdelijo med dravi pogodbenici.

27. 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-vata si tudi informacije za prepreevanje davnih utaj. Izme-njava informacij ni omejena s 1. lenom. Vsaka informacija,ki jo prejme drava pogodbenica, se obravnava kot tajnostna isti nain kot informacije, pridobljene po notranji zakono-daji te drave, in se razkrije samo osebam ali organom(vkljuno s sodii in upravnimi organi), udeleenim pri od-

meri ali pobiranju, izterjavi ali pregonu ali pri odloanju opritobah glede davkov, za katere se uporablja konvencija.Te osebe ali organi uporabljajo informacije samo v te name-ne. Informacije lahko razkrijejo na sodnih obravnavah ali prisodnih odloitvah.

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 ali upravno prakso te ali druge drave pogodbenice;

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 koli

trgovinsko, poslovno, industrijsko, komercialno ali poklicnoskrivnost ali trgovinske postopke, ali informacije, katerihrazkritje bi bilo v nasprotju z javnim redom.

28. len

DIPLOMATSKI PREDSTAVNIKI IN KONZULARNIUSLUBENCI

Ni v tej konvenciji ne vpliva na davne ugodnostidiplomatskih predstavnikov ali konzularnih uslubencev posplonih pravilih mednarodnega prava ali dolobah poseb-nih sporazumov.

6. The opinion of the arbitration board shall be givenwithin six months from the date on which the case has beenpresented. The board shall rule with a majority vote of itsmembers. In case of divergence of the voting of the mem-bers appointed by each competent authority, the Chair-

mans vote shall prevail.Within six months from the date on which the arbitra-tion board has expressed its expert opinion, the competentauthorities shall, by mutual agreement, adopt measures aim-ing at removing the reason of the tax dispute. The measuresso adopted may also not comply with the opinion of thearbitration board. If the competent authorities do not reachan agreement to remove the reason of the tax dispute withinsix months from the date on wich the arbitration board hasexpressed its opinion, they shall comply with and executesuch opinion.

7. Costs for the arbitration procedure shall be dividedequally between the Contracting States.

Article 27EXCHANGE 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 lawsof the Contracting States concerning taxes covered by thisConvention insofar as the taxation thereunder is not contra-ry to the Convention as well as to prevent fiscal evasion. Theexchange of information is not restricted by article 1. Anyinformation received by a Contracting State shall be treatedas secret in the same manner as information obtained underthe domestic laws of the State and shall be disclosed only topersons or authorities (including courts and administrative

bodies) involved in the assessment or collection of, theenforcement or prosecution in respect of, or the determina-tion of appeals in relation to, the taxes covered by theConvention. Such persons or authorities shall use the infor-mation only for such purposes. They may disclose the infor-mation 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 the obli-gation:

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

(b) to supply information which is not obtainable underthe laws or in the normal course of the administration of that

or of the other Contracting State;(c) to supply information which would disclose any

trade, business, industrial, commercial or professional se-cret or trade process or information, the disclosure of whichwould be contrary to public policy (ordre public).

Article 28

DIPLOMATIC AGENTS AND CONSULAR OFFICERS

Nothing in this Convention shall affect the fiscal privi-leges of diplomatic agents or consular officers under thegeneral rules of international law or under the provisions ofspecial agreements.


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29. len

POVRAILA

1. Davki, zadrani pri viru v dravi pogodbenici, sepovrnejo na zahtevo davkoplaevalca ali drave, katere rezi-dent je, e dolobe te konvencije vplivajo na pravico do

pobiranja takih davkov.2. Zahtevku za vrailo davka, ki ga je treba predloiti vroku, doloenem z zakonodajo drave pogodbenice, ki mo-ra vrniti davek, mora biti priloeno uradno potrdilo dravepogodbenice, katere rezident je davkoplaevalec, da obsta-jajo pogoji, pod katerimi je davkoplaevalec lahko upraviendo povraila iz te konvencije.

3. Pristojna organa drav pogodbenic se sporazumnodogovorita o nainu uporabe tega lena v skladu z doloba-mi 26. lena te konvencije.

VI. poglavje

Konne dolobe

30. len

ZAETEK VELJAVNOSTI

1. Konvencija se ratificira in listini o ratifikaciji se izme-njata, kakor hitro je to mogoe, v Rimu.

2. Konvencija zane veljati na datum izmenjave listin oratifikaciji in njene dolobe se uporabljajo:

a) v zvezi z davki, zadranimi pri viru, za zneske, doblje-

ne prvega januarja ali po prvem januarju v katerem kolikoledarskem letu, ki sledi letu, v katerem je konvencijazaela veljati;

b) v zvezi z drugimi davki od dohodka in premoenja zadavke, ki se obraunajo za katero koli davno obdobje, zzaetkom prvega januarja ali po prvem januarju v kateremkoli koledarskem letu, ki sledi letu, v katerem je konvencijazaela veljati.

3. Dolobe Konvencije med Socialistino federativnorepubliko Jugoslavijo in Italijansko republiko o izogibanjudvojnemu obdavevanju dohodka in premoenja, ki je bilapodpisana 24. februarja 1982 v Beogradu, preneha

Documents

DTC agreement between Turkey and Slovenia