DTC agreement between Bosnia and Herzegovina and Slovenia

7/30/2019 DTC agreement between Bosnia and Herzegovina and Slovenia

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Uradni listRepublike Slovenije

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

t. 19 (Uradni list RS, t. 110) Ljubljana, etrtek26. 10. 2006 ISSN 1318-0932 Leto XVI

Mednarodne pogodbe

107. Zakon o ratikaciji Konvencije med Republiko Slovenijo in Bosno in Hercegovino o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja (BBHIDO)

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 REPUBLIKO SLOVENIJO IN

BOSNO IN HERCEGOVINO O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU

DAVNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOENJA (BBHIDO)Razglaam Zakon o ratikaciji Konvencije med Republiko Slovenijo in Bosno in Hercegovino o izogibanju dvojnega ob -

davevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja (BBHIDO), ki ga je sprejel Dravni zborRepublike Slovenije na seji 29. septembra 2006.

t. 001-22-140/06Ljubljana, dne 9. oktobra 2006

dr. Janez Drnovek l.r.Predsednik

Republike Slovenije

Z A K O N

O RATIFIKACIJI KONVENCIJE MED REPUBLIKO SLOVENIJO IN BOSNO IN HERCEGOVINO OIZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ V ZVEZI Z DAVKIOD DOHODKA IN PREMOENJA (BBHIDO)

1. lenRaticira se Konvencija med Republiko Slovenijo in Bosno in Hercegovino o izogibanju dvojnega obdavevanja in pre -

preevanju davnih utaj v zvezi z davki od dohodka in premoenja, podpisana 16. maja 2006 v Ljubljani.

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

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

AND BOSNIA AND HERZEGOVINA FOR THE

AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITHRESPECT TO TAXES ON INCOME AND ON

CAPITAL

The Republic of Slovenia and Bosnia and Herzegovi-na, 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:

CHAPTER ISCOPE OF THE CONVENTION

Article 1PERSONS COVERED

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

K O N V E N C I J AMED REPUBLIKO SLOVENIJO IN

BOSNO IN HERCEGOVINO O IZOGIBANJU

DVOJNEGA OBDAVEVANJA INPREPREEVANJU DAVNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOENJA

Republika Slovenija in Bosna in Hercegovina sta se velji, da bi sklenili konvencijo o izogibanju dvojnega obdav-evanja in prepreevanju davnih utaj v zvezi z davki oddohodka in premoenja,

sporazumeli:

I. POGLAVJEPODROJE UPORABE KONVENCIJE

1. lenOSEBE, ZA KATERE SE UPORABLJA KONVENCIJA

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

lly signed by Damjan Zugeljn=Damjan Zugelj, c=si, o=state-institutions, ou=web-certificates,Number=1235227414015on: Direktor Uradnega lista Republike Slovenije2006.10.26 08:30:45 +02'00'


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Uradni list Republike Slovenije Mednarodne pogodbe t.19 / 26.10.2006 / Stran 1479

j) the term competent authority means:(i) in Slovenia: the Ministry of Finance of the Republic

of Slovenia or its authorised representative;(ii) in Bosnia and Herzegovina: the Ministry of Fi-

nance and Treasury or its authorised representative;k) the term national, in relation to a Contracting State,

means:(i) any individual possessing the nationality of a Con-

tracting State; and(ii) any legal person, partnership or association deriv-

ing its status as such from the laws in force in a ContractingState;

l) the term business includes the performance of pro-fessional service and of other activities of an independentcharacter.

2. As regards the application of the Convention at anytime by a Contracting State, any term not dened thereinshall, unless the context otherwise requires, have the mean-ing that it has at that time under the law of that State for thepurposes of the taxes to which the Convention applies, anymeaning under the applicable tax laws of that State prevail-ing over a meaning given to the term under other laws ofthat State.

Article 4

RESIDENT

1. For the purposes of this Convention, the term resi-dent of a Contracting State means any person who, underthe laws of that State, is liable to tax therein by reasonof his domicile, residence, place of management, place ofincorporation or any other criterion of a similar nature, andalso includes that State and any political subdivision or localauthority thereof. This term, however, does not include anyperson who is liable to tax in that State in respect only of in -come from sources in that State or capital situated therein.

2. Where by reason of the provisions of paragraph 1 an

individual is a resident of both Contracting States, then hisstatus shall be determined as follows:a) he shall be deemed to be a resident only of the State

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

b) if the State in which he has his centre of vital inter-ests cannot be determined, or if he has not a permanenthome available to him in either State, he shall be deemed tobe a resident only of the State in which he has an habitualabode;

c) if he has an habitual abode in both States or in nei-ther of them, he shall be deemed to be a resident only of the

State of which he is a national;d) if he is a national of both States or of neither of them,

the competent authorities of the Contracting States shall set-tle 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 only of theState in which its place of effective management is situated.

Article 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term per-manent establishment means a xed place of businessthrough which the business of an enterprise is wholly or

partly carried on.2. The term permanent establishment includes espe-cially:

a) a place of management;b) a branch;

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

nije ali pooblaenega predstavnika tega ministrstva;(ii) v Bosni in Hercegovini Ministrstvo za nance in za-

kladnitvo ali pooblaenega predstavnika tega ministrstva;k) izraz dravljan v zvezi z dravo pogodbenico po -

meni:(i) posameznika, ki ima dravljanstvo drave pogod-

benice, in(ii) pravno osebo, osebno drubo ali zdruenje, ka-

terega status izhaja iz veljavne zakonodaje drave pogod-benice;

l) izraz poslovanje vkljuuje opravljanje poklicnih sto-ritev in drugih samostojnih dejavnosti.

2. Kadar koli drava pogodbenica uporabi konvencijo,ima kateri koli izraz, ki v njej ni opredeljen, razen e so-besedilo ne zahteva drugae, pomen, ki ga ima takrat popravu te drave za namene davkov, za katere se uporabljakonvencija, pri emer kateri koli pomen po veljavni davnizakonodaji te drave prevlada nad pomenom izraza po drugizakonodaji te drave.

4. len

REZIDENT

1. V tej konvenciji izraz rezident drave pogodbenicepomeni osebo, ki je po zakonodaji te drave dolna plaevatidavke zaradi svojega stalnega prebivalia, prebivalia,sedea uprave, kraja ustanovitve ali katerega koli drugegapodobnega merila, in vkljuuje tudi to dravo, katero koli nje-no politino enoto ali lokalno oblast. Ta izraz pa ne vkljuujeosebe, ki je dolna v tej dravi plaevati davke samo v zveziz dohodki iz virov v tej dravi ali od premoenja v njej.

2. Kadar je zaradi dolob prvega odstavka posameznik

rezident obeh drav pogodbenic, se njegov status doloitako:a) teje se samo za rezidenta drave, v kateri ima na

razpolago stalno prebivalie; e ima stalno prebivaliena razpolago v obeh dravah, se teje samo za rezidentadrave, s katero ima tesneje osebne in ekonomske odnose(sredie ivljenjskih interesov);

b) e ni mogoe opredeliti drave, v kateri ima sredi-e ivljenjskih interesov, ali e nima v nobeni od drav narazpolago stalnega prebivalia, se teje samo za rezidentadrave, v kateri ima obiajno bivalie;

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

je;d) e je dravljan obeh drav ali nobene od njiju, pri -

stojna organa drav pogodbenic vpraanje reita s skupnimdogovorom.

3. Kadar je zaradi dolob prvega odstavka oseba, kini posameznik, rezident obeh drav pogodbenic, se tejesamo za rezidenta drave, v kateri je sede njene dejanskeuprave.

5. len

STALNA POSLOVNA ENOTA

1. V tej konvenciji izraz stalna poslovna enota pome-ni stalno mesto poslovanja, prek katerega v celoti ali delnopoteka poslovanje podjetja.

2. Izraz stalna poslovna enota e posebej vkljuuje:

a) sede uprave,b) podrunico,


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

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

tion project or supervisory activities in connection therewith,constitutes a permanent establishment only if such site,project or activity lasts in the territory of a Contracting Statefor a period of more than twelve months.

4. Notwithstanding the preceding provisions of this Ar-ticle, 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 to theenterprise;

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

c) the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of process-ing by another enterprise;

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

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

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

5. Notwithstanding the provisions of paragraphs 1 and2, where a person other than an agent of an independentstatus to whom paragraph 6 applies is acting on behalf of

an enterprise and has, and habitually exercises, in a Con-tracting State an authority to conclude contracts in the nameof the enterprise, that enterprise shall be deemed to havea permanent establishment in that State in respect of anyactivities which that person undertakes for the enterprise,unless the activities of such person are limited to thosementioned in paragraph 4 which, if exercised through xedplace of business, would not make this xed place of busi-ness a permanent establishment under the provisions of thatparagraph.

6. An enterprise shall not be deemed to have a perma-nent establishment in a Contracting State merely because itcarries on business in that State through a broker, generalcommission agent or any other agent of an independentstatus, provided that such persons are acting in the ordinary

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

CHAPTER IIITAXATION OF INCOME

Article 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State

from immovable property (including income from agricultureor forestry) situated in the other Contracting State may betaxed in that other State.

c) pisarno,d) tovarno,e) delavnico inf) rudnik, nahajalie nafte ali plina, kamnolom ali kateri

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

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

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

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

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

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

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

e) vzdrevanja stalnega mesta poslovanja samo zaopravljanje kakrne koli druge pripravljalne ali pomone de-

javnosti za podjetje;f) vzdrevanja stalnega mesta poslovanja samo za ka-

krno koli kombinacijo dejavnosti, omenjenih v pododstavkiha) do e), e je splona dejavnost stalnega mesta poslovanja,ki je posledica te kombinacije, pripravljalna ali pomona.

5. Ne glede na dolobe prvega in drugega odstavka,kadar oseba ki ni zastopnik z neodvisnim statusom, za ka-terega se uporablja esti odstavek deluje v imenu podjetja

ter ima in obiajno uporablja v dravi pogodbenici pooblastiloza sklepanje pogodb v imenu podjetja, se za to podjetje teje,da ima stalno poslovno enoto v tej dravi v zvezi z dejavnost-mi, ki jih ta oseba prevzame za podjetje, razen e dejavnostite osebe niso omejene na tiste iz etrtega odstavka, zaradikaterih se to stalno mesto poslovanja po dolobah navede-nega odstavka ne bi telo za stalno poslovno enoto, e bi seopravljale prek stalnega mesta poslovanja.

6. Ne teje se, da ima podjetje stalno poslovno enoto vdravi pogodbenici samo zato, ker opravlja posle v tej draviprek posrednika, splonega komisionarja ali katerega kolidrugega zastopnika z neodvisnim statusom, e te osebedelujejo v okviru svojega rednega poslovanja.

7. Dejstvo, da druba, ki je rezident drave pogodbeni-ce, nadzoruje drubo, ki je rezident druge drave pogodbe-nice ali opravlja posle v tej drugi dravi (prek stalne poslovneenote ali drugae) ali je pod nadzorom take drube, samopo sebi e ne pomeni, da je ena od drub stalna poslovnaenota druge.

III. POGLAVJEOBDAVEVANJE DOHODKA

6. len

DOHODEK IZ NEPREMININ

1. Dohodek rezidenta drave pogodbenice, ki izhaja iz

nepreminin (vkljuno z dohodkom iz kmetijstva ali gozdar-stva), ki so v drugi dravi pogodbenici, se lahko obdavi vtej drugi dravi.


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2. The term immovable property shall have the mean-ing which it has under the law of the Contracting State inwhich the property in question is situated. The term shall inany case include property accessory to immovable property,livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting land-ed property apply, usufruct of immovable property and rightsto variable or xed payments as consideration for the workingof, or the right to work, mineral deposits, sources and othernatural resources; ships and aircraft shall not be regarded asimmovable 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 also applyto the income from immovable property of an enterprise.

Article 7

BUSINESS PROFITS

1. The prots of an enterprise of a Contracting Stateshall be taxable only in that State unless the enterprise car-

ries on business in the other Contracting State through apermanent establishment situated therein. If the enterprisecarries on business as aforesaid, the prots 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 en-terprise of a Contracting State carries on business in the otherContracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed tothat permanent establishment the prots which it might beexpected to make if it were a distinct and separate enterpriseengaged in the same or similar activities under the same orsimilar conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.

3. In determining the prots of a permanent establish -

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

4. Insofar as it has been customary in a ContractingState to determine the prots to be attributable to a perma-nent establishment on the basis of an apportionment of thetotal prots of the enterprise to its various parts, nothing inparagraph 2 shall preclude that Contracting State from de-termining the prots to be taxed by such an apportionmentas may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordance

with the principles contained in this Article.5. No prots shall be attributed to a permanent estab-

lishment by reason of mere purchase by that permanentestablishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, theprots to be attributed to the permanent establishment shallbe determined by the same method year by year unless thereis good and sufcient reason to the contrary.

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

Article 8

INTERNATIONAL TRANSPORT

1. Prots from the operation of ships, aircraft or roadtransport vehicles in international trafc shall be taxable onlyin the Contracting State in which the place of effective man-agement of the enterprise is situated.

2. Izraz nepreminina ima pomen, ki ga ima po zako-nodaji drave pogodbenice, v kateri je ta nepreminina. Izrazvedno vkljuuje premoenje, ki je sestavni del nepreminin,ivino in opremo, ki se uporablja v kmetijstvu in gozdarstvu,pravice, za katere se uporabljajo dolobe splonega pravav zvezi z zemljiko lastnino, uitek na nepremininah inpravice do spremenljivih ali stalnih plail kot odkodnino zaizkorianje ali pravico do izkorianja nahajali rude, virovter drugega naravnega bogastva; ladje in letala se ne tejejoza nepreminine.

3. Dolobe prvega odstavka se uporabljajo za dohodek,ki se ustvari z neposredno uporabo, dajanjem v najem alikatero koli drugo obliko uporabe nepreminine.

4. Dolobe prvega in tretjega odstavka se uporabljajotudi za dohodek iz nepreminin podjetja.

7. len

POSLOVNI DOBIEK

1. Dobiek podjetja drave pogodbenice se obdavisamo v tej dravi, razen e podjetje ne posluje v drugi dravi

pogodbenici 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 pod-jetje drave pogodbenice posluje v drugi dravi pogodbeniciprek stalne poslovne enote v njej, se v vsaki dravi pogod -benici tej stalni poslovni enoti pripie dobiek, za kateregabi se lahko priakovalo, da bi ga imela, e bi bila razlino inloeno podjetje, ki opravlja enake ali podobne dejavnosti podistimi ali podobnimi pogoji ter povsem neodvisno posluje spodjetjem, katerega stalna poslovna enota je.

3. Pri doloanju dobika stalne poslovne enote je do-

voljeno odteti tiste stroke (razen strokov, ki jih ne bi bilomogoe odteti, e bi bila stalna poslovna enota loenopodjetje drave pogodbenice), ki nastanejo za namene stalneposlovne enote, vkljuno s poslovodnimi in splonimi uprav-nimi 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 samo zato,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 ni upravienega in zadostnega razloga za naspro-tno.

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

8. len

MEDNARODNI PREVOZ

1. Dobiek iz ladijskih, letalskih ali cestnih prevozov vmednarodnem prometu se obdavi samo v dravi pogodbe-nici, v kateri je sede dejanske uprave podjetja.


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2. If the place of effective management of a shippingenterprise is aboard a ship, then if 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 in which the operator of the ship isa resident.

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

Article 9

ASSOCIATED ENTERPRISES

1. Wherea) an enterprise of a Contracting State participates di-

rectly or indirectly in the management, control or capital of anenterprise of the other Contracting State, or

b) the same persons participate directly or indirectlyin 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 imposed between

the two enterprises in their commercial or nancial rela-tions which differ from those which would be made betweenindependent enterprises, then any prots which would, butfor those conditions, have accrued to one of the enterprises,but, by reason of those conditions, have not so accrued,may be included in the prots of that enterprise and taxedaccordingly.

2. Where a Contracting State includes in the prots of anenterprise of that State and taxes accordingly prots onwhich an enterprise of the other Contracting State has beencharged to tax in that other State and the prots so includedare prots which would have accrued to the enterprise of therst-mentioned State if the conditions made between the twoenterprises had been those which would have been madebetween independent enterprises, then that other State shall

make an appropriate adjustment to the amount of the taxcharged therein on those prots if that other State considersthe adjustment justied. In determining such adjustment dueregard shall be had to the other provisions of this Conventionand the competent authorities of the Contracting State shallif necessary consult each other.

Article 10

DIVIDENDS

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

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

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

b) 10 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 com-pany in respect of the prots out of which the dividends arepaid.

3. The term dividends as used in this Article means in-

come from shares, founders' shares or other rights, not beingdebt-claims, participating in prots, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident.

2. e je sede dejanske uprave ladjarskega podjetja naladji, se teje, da je v dravi pogodbenici, v kateri je matinopristanie ladje, ali e ni takega matinega pristania, vdravi pogodbenici, katere rezident je ladijski prevoznik.

3. Dolobe prvega odstavka se uporabljajo tudi za dobi-ek iz udelebe pri interesnem zdruenju, meanem podjetjuali mednarodni prevozni agenciji.

9. len

POVEZANA PODJETJA

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

sredno udeleeno pri upravljanju, nadzoru ali v kapitalu pod-jetja druge drave pogodbenice ali

b) so iste osebe neposredno ali posredno udeleene priupravljanju, nadzoru ali v kapitalu podjetja drave pogodbe-nice in podjetja druge drave pogodbenice

in v obeh primerih obstajajo ali se uvedejo med podjetjema v

njunih komercialnih ali nannih odnosih pogoji, drugani odtistih, ki bi obstajali med neodvisnimi podjetji, se kakren kolidobiek, ki bi prirastel enemu od podjetij, e takih pogojevne bi bilo, vendar prav zaradi takih pogojev ni prirastel, lahkovkljui v dobiek tega podjetja in ustrezno obdavi.

2. Kadar drava pogodbenica v dobiek podjetja te dr-ave vkljuuje in ustrezno obdavi dobiek, za katerega

je bilo e obdaveno podjetje druge drave pogodbenice vtej drugi 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 neod-visnimi podjetji, ta druga drava ustrezno prilagodi znesekdavka, ki se v tej dravi obrauna od tega dobika, e meni,

da je prilagoditev upraviena. Pri doloanju take prilagoditveje treba upotevati druge dolobe te konvencije, pristojnaorgana drav pogodbenic pa se po potrebi med seboj po -svetujeta.

10. len

DIVIDENDE

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

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

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

b) 10 odstotkov bruto zneska dividend v vseh drugihprimerih.

Pristojna organa drav pogodbenic s skupnim dogovo-rom uredita nain uporabe takih omejitev.

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, ustanoviteljskih delnic ali drugihpravic do udelebe pri dobiku, ki niso terjatve, in tudi doho-dek iz drugih korporacijskih pravic, ki se davno obravnavaenako kot dohodek iz delnic po zakonodaji drave, katererezident je druba, ki dividende deli.


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4. The provisions of paragraphs 1 and 2 shall not applyif the benecial 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 thereinand the holding in respect of which the dividends are paid iseffectively connected with such permanent establishment. Insuch case the provisions of Article 7 shall apply.

5. Where a company which is a resident of a Contract-ing State derives prots or income from the other ContractingState, that other State may not impose any tax on the divi-dends paid by the company, except insofar as such dividendsare paid to a resident of that other State or insofar as theholding in respect of which the dividends are paid is effec -tively connected with a permanent establishment situatedin that other State, nor subject the company's undistributedprots to a tax on the company's undistributed prots, even ifthe dividends paid or the undistributed prots consist whollyor partly of prots or income arising in such other State.

Article 11

INTEREST1. 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 the lawsof that State, but if the benecial owner of the interest is aresident of the other Contracting State, the tax so chargedshall not exceed 7 per cent of the gross amount of the inter-est. The competent authorities of the Contracting States shallby mutual agreement settle the mode of application of thislimitation.

3. Notwithstanding the provisions of paragraph 2, inter-est 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 political subdivision or a local authorityor Central Bank thereof;

b) the interest is paid to the Government of the otherContracting State or a political subdivision or a local authorityor Central Bank thereof;

c) the interest is paid in respect of a loan made, ap-proved, guaranteed or insured by institution which is au-thorised in accordance with internal law on insurance andnancing of international business transactions thereof.

4. The term interest as used in this Article means in-come from debt-claims of every kind, whether or not securedby mortgage and whether or not carrying a right to participatein the debtor's prots, and in particular, income from gov-ernment securities and income from bonds or debentures,

including premiums and prizes attaching to such securities,bonds or debentures. Penalty charges for late payment shallnot be regarded as interest for the purpose of this Article.

5. The provisions of paragraphs 1, 2 and 3 shall not ap-ply if the benecial owner of the interest, being a resident of aContracting State, carries on business in the other Contract-ing State in which the interest arises through a permanentestablishment situated therein and the debt-claim in respectof which the interest is paid is effectively connected withsuch permanent establishment. In such case the provisionsof Article 7 shall apply.

6. Interest shall be deemed to arise in a ContractingState when the payer is a resident of that State. Where,however, the person paying the interest, whether he is aresident of a Contracting State or not, has in a Contracting

State a permanent establishment in connection with whichthe indebtedness on which the interest is paid was incurred,and such interest is borne by such permanent establishment,then such interest shall be deemed to arise in the State inwhich the permanent establishment is situated.

4. Dolobe prvega in drugega odstavka se ne uporablja-jo, e upravieni lastnik dividend, ki je rezident drave pogod-benice, posluje v drugi dravi pogodbenici, katere rezident

je druba, ki dividende plauje, prek stalne poslovne enote vnjej in je dele, v zvezi s katerim se dividende plaajo, dejan-sko povezan s tako stalno poslovno enoto. V takem primeruse uporabljajo dolobe 7. lena.

5. Kadar dobiek ali dohodek drube, ki je rezidentdrave pogodbenice, izhaja iz druge drave pogodbenice, tadruga drava ne sme uvesti nobenega davka na dividende,ki jih plaa druba, razen e se te dividende plaajo rezidentute druge drave ali e je dele, v zvezi s katerim se take divi-dende plaajo, dejansko povezan s stalno poslovno enoto vtej drugi dravi, niti ne sme uvesti davka od nerazdeljenegadobika na nerazdeljeni dobiek drube, tudi e so plaanedividende ali nerazdeljeni dobiek v celoti ali delno sestavlje-ni iz dobika ali dohodka, ki nastane v taki drugi dravi.

11. len

OBRESTI1. Obresti, ki nastanejo v dravi pogodbenici in se izpla-ajo rezidentu druge drave pogodbenice, se lahko obdavijov tej drugi dravi.

2. Take obresti pa se lahko obdavijo tudi v dravipogodbenici, v kateri nastanejo, in v skladu z zakonodajote drave, e pa je upravieni lastnik obresti rezident drugedrave pogodbenice, tako obraunani davek ne presega7 odstotkov bruto zneska obresti. Pristojna organa dravpogodbenic s skupnim dogovorom uredita nain uporabetake omejitve.

3. Ne glede na dolobe drugega odstavka so obresti,ki nastanejo v dravi pogodbenici, oproene davka v tejdravi, e:

a) je planik obresti vlada drave pogodbenice ali njenapolitina enota ali lokalna oblast ali centralna banka;

b) se obresti plaajo vladi druge drave pogodbenice alinjeni politini enoti ali lokalni oblasti ali centralni banki;

c) se obresti plaajo za posojilo, ki ga je dala, odobrila,zanj dala porotvo ali ga zavarovala ustanova, ki je po no -tranjem pravu pooblaena za zavarovanje in nanciranjemednarodnih poslov.

4. Izraz obresti, kot je uporabljen v tem lenu, pomenidohodek iz vseh vrst terjatev ne glede na to, ali so zavarova-ne s hipoteko, in ne glede na to, ali imajo pravico do udelebepri dolnikovem dobiku, in e posebej dohodek iz dravnihvrednostnih papirjev ter dohodek iz obveznic ali zadolnic,

vkljuno s premijami in nagradami od takih vrednostnih pa-pirjev, obveznic ali zadolnic. Kazni zaradi zamude pri plailuse za namen tega lena ne tejejo za obresti.

5. Dolobe prvega, drugega in tretjega odstavka sene uporabljajo, e upravieni lastnik obresti, ki je rezidentdrave pogodbenice, posluje v drugi dravi pogodbenici, vkateri obresti nastanejo, prek stalne poslovne enote v njejin je terjatev, v zvezi s katero se obresti plaajo, dejanskopovezana s tako stalno poslovno enoto. V takem primeru seuporabljajo dolobe 7. lena.

6. teje se, da obresti nastanejo v dravi pogodbenici,kadar je planik 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, v zvezi

s katero je nastala zadolitev, za katero se plaajo obrestiter take obresti krije taka stalna poslovna enota, se teje, datake obresti nastanejo v dravi, v kateri je stalna poslovnaenota.


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7. Where, by reason of a special relationship betweenthe payer and the benecial 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 benecial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-men-tioned amount. In such case, the excess part of the paymentsshall remain taxable according to the laws of each Contract-ing State, due regard being had to the other provisions ofthis Convention.

Article 12

ROYALTIES

1. Royalties arising in a Contracting State and bene -cially owned by a resident of the other Contracting State maybe taxed in that other State.

2. However, such royalties may also be taxed in theContracting State in which they arise and according to thelaws of that State, but if the benecial owner of the royal-ties is the resident of the other Contracting State, the tax so

charged shall not exceed 5 per cent of the gross amount ofsuch royalties. The competent authorities of the ContractingStates shall by mutual agreement settle the mode of applica-tion 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 orscientic work including cinematograph lms or lms or tapesused for radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, orfor information concerning industrial, commercial or scienticexperience.

4. The provisions of paragraphs 1 and 2 shall not applyif the benecial owner of the royalties, being a resident of a

Contracting State, carries on business in the other Contract-ing State in which the royalties arise through a permanentestablishment situated therein and the right or property inrespect of which the royalties are paid if effectively connectedwith such permanent establishment. In such case the provi-sions of Article 7 shall apply.

5. Royalties shall be deemed to arise in a ContractingState when the payer is a resident of that State. Where,however, the person paying the royalties, whether he is aresident of a Contracting State or not, has in a ContractingState a permanent establishment in connection with whichthe liability to pay the royalties was incurred, and such royal-ties are borne by such permanent establishment, then suchroyalties shall be deemed to arise in the State in which thepermanent establishment is situated.

6. Where, by reason of a special relationship betweenthe payer and the benecial owner or between both of themand some other person, the amount of the royalties, havingregard to the use, right or information for which they are paid,exceeds the amount which would have been agreed upon bythe payer and the benecial owner in the absence of suchrelationship, the provisions of this Article shall apply only tothe last-mentioned amount. In such case, the excess part ofthe payments shall remain taxable according to the laws ofeach Contracting State, due regard being had to the otherprovisions of this Convention.

Article 13

CAPITAL 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.

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 pri-meru se preseni del plail e naprej obdavuje v skladu zzakonodajo vsake drave pogodbenice, pri emer je trebaupotevati druge dolobe te konvencije.

12. len

LICENNINE IN AVTORSKI HONORARJI

1. Licennine in avtorski honorarji, ki nastanejo v dravipogodbenici in katerih upravieni lastnik je rezident drugedrave pogodbenice, se lahko obdavijo v tej drugi dravi.

2. Take licennine in avtorski honorarji pa se lahkoobdavijo tudi v dravi pogodbenici, v kateri nastanejo, in vskladu z zakonodajo te drave, e pa je upravieni lastniklicennin in avtorskih honorarjev rezident druge drave po-

godbenice, tako obraunani davek ne presega 5 odstotkovbruto zneska takih licennin in avtorskih honorarjev. Pristojnaorgana drav pogodbenic s skupnim dogovorom uredita na-in uporabe take omejitve.

3. Izraz licennine in avtorski honorarji, kot je upo-rabljen v tem lenu, pomeni plaila vsake vrste, prejetakot povrailo za uporabo ali pravico do uporabe kakrnihkoli avtorskih pravic za literarno, umetniko ali znanstvenodelo, vkljuno s kinematografskimi lmi ali lmi ali trakovi zaradijsko ali televizijsko predvajanje, katerega koli patenta,blagovne znamke, vzorca ali modela, narta, tajne formuleali postopka ali za informacije o industrijskih, komercialnih aliznanstvenih izkunjah.

4. Dolobe prvega in drugega odstavka se ne upora-bljajo, e upravieni lastnik licennin in avtorskih honorarjev,

ki je rezident drave pogodbenice, posluje v drugi dravi po-godbenici, v kateri licennine in avtorski honorarji nastanejo,prek stalne poslovne enote v njej in je pravica ali premoenje,v zvezi s katerim se licennine in avtorski honorarji plaajo,dejansko povezano s tako stalno poslovno enoto. V takemprimeru se uporabljajo dolobe 7. lena.

5. teje se, da so licennine in avtorski honorarji nastaliv dravi pogodbenici, kadar je planik rezident te drave. Ka-dar pa ima oseba, ki plauje licennine in avtorske honorarje,ne glede na to, ali je rezident drave pogodbenice, v dravipogodbenici stalno poslovno enoto, v zvezi s katero je nasta-la obveznost za plailo licennin in avtorskih honorarjev tertake licennine in avtorske honorarje krije taka stalna poslov-na enota, se teje, da so take licennine in avtorski honorarjinastali v dravi, v kateri je stalna poslovna enota.

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

KAPITALSKI DOBIKI

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


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

3. Gains from the alienation of ships, aircraft or roadtransport vehicles operated in international trafc or movableproperty pertaining to the operation of such ships, aircraft orroad transport vehicles, shall be taxable only in the Contract-ing State in which the place of effective management of theenterprise is situated.

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

Article 14

INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 15, 16, 18 and 19salaries, wages and other similar remuneration derived by a

resident of a Contracting State in respect of an employmentshall be taxable only in that State unless the employment isexercised in the other Contracting State. If the employmentis so exercised, such remuneration as is derived therefrommay be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, re-muneration derived by a resident of a Contracting State inrespect of an employment exercised in the other ContractingState shall be taxable only in the rst-mentioned State if:

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

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

c) the remuneration is not borne by a permanent estab-lishment which the employer has in the other State.3. Notwithstanding the preceding provisions of this Ar-

ticle, remuneration derived in respect of an employmentexercised aboard a ship, aircraft or road transport vehicleoperated in international trafc, may be taxed in the Contract-ing State in which the place of effective management of theenterprise is situated.

Article 15

DIRECTORS' FEES

Directors' fees and other similar payments derived by aresident of a Contracting State in his capacity as a memberof the board of directors or supervisory board of a companywhich is a resident of the other Contracting State may betaxed in that other State.

Article 16

ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Article 7 and 14,income derived by a resident of a Contracting State as an en-tertainer, such as a theatre, motion picture, radio or televisionartiste, or a musician, or as a sportsman from his personalactivities as such exercised in the other Contracting State,may be taxed in that other State.

2. Where income in respect of personal activities ex-ercised by an entertainer or a sportsman in his capacity assuch accrues not to the entertainer or sportsman himselfbut to another person, that income may, notwithstanding the

provisions of Articles 7 and 14, be taxed in the ContractingState in which the activities of the entertainer or sportsmanare exercised.

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

3. Dobiek iz odtujitve ladij, letal ali cestnih vozil, skaterimi se opravljajo prevozi v mednarodnem prometu, alipreminin, ki se nanaajo na opravljanje prevozov s takimiladjami, letali ali cestnimi vozili, se obdavi samo v dravipogodbenici, v kateri je sede dejanske uprave podjetja.

4. Dobiek iz odtujitve premoenja, ki ni premoenje,omenjeno v prvem, drugem in tretjem odstavku, se obdavisamo v dravi pogodbenici, katere rezident je oseba, ki odtujipremoenje.

14. len

DOHODEK IZ ZAPOSLITVE

1. Ob upotevanju dolob 15., 16., 18. in 19. lena seplae, mezde in drugi podobni prejemki, ki jih dobi rezident

drave pogodbenice iz zaposlitve, obdavijo samo v tej dr-avi, razen e se zaposlitev ne izvaja v drugi dravi pogod-benici. e se zaposlitev izvaja tako, se lahko tako dobljeniprejemki 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 ali obdo-bjih, ki ne presegajo skupno 183 dni v katerem koli obdobjudvanajstih mesecev, ki se zane ali kona v doloenemdavnem letu, in

b) prejemek plaa delodajalec, ki ni rezident druge dr-ave, ali se plaa v njegovem imenu in

c) prejemka ne krije stalna poslovna enota, ki jo imadelodajalec v drugi dravi.3. Ne glede na prejnje dolobe tega lena se lahko

prejemek, ki izhaja iz zaposlitve na ladji, letalu ali cestnemvozilu, s katerim se opravljajo prevozi v mednarodnem pro-metu, obdavi v dravi pogodbenici, v kateri je sede dejan-ske uprave podjetja.

15. len

PLAILA DIREKTORJEM

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

16. len

UMETNIKI IN PORTNIKI

1. Ne glede na dolobe 7. in 14. lena se lahko doho -dek, ki ga dobi rezident drave pogodbenice kot nastopajo-i izvajalec, kot je gledaliki, lmski, radijski ali televizijskiumetnik ali glasbenik, ali kot portnik iz taknih osebnihdejavnosti, ki jih izvaja v drugi dravi pogodbenici, obdaviv tej drugi dravi.

2. Kadar dohodek iz osebnih dejavnosti, ki jih izvajanastopajoi izvajalec ali portnik kot tak, ne priraste samemunastopajoemu izvajalcu ali portniku osebno, temve drugiosebi, se ta dohodek kljub dolobam 7. in 14. lena lahko

obdavi v dravi pogodbenici, v kateri potekajo dejavnostinastopajoega izvajalca ali portnika.


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3. Notwithstanding the provisions of paragraphs 1 and2, income mentioned in this Article shall be exempt from taxin the Contracting State in which the activity of the entertaineror sportsman is exercised provided that this activity is whollyor mainly supported out of public funds of this State or a po-litical subdivision or a local authority thereof or of the otherState or a political subdivision or a local authority thereof orthe activity is exercised under a cultural agreement or withinthe framework of a cultural or sports exchange programmeapproved by both Contracting States. In such a case, theincome is taxable only in the Contracting State in which theentertainer or sportsman is a resident.

Article 17

PENSIONS

Subject to the provisions of paragraph 2 of Article 18,pensions and other similar remuneration paid to a residentof a Contracting State in consideration of past employmentshall be taxable only in that State.

Article 18

GOVERNMENT SERVICE1. a) Salaries, wages and other similar remuneration,

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

b) However, such salaries, wages and other similarremuneration shall be taxable only in the other ContractingState if the services are rendered in that State and the indi-vidual 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 author-ity thereof 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 theother Contracting State if the individual is a resident of, anda national of, that State.

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

Article 19

PROFESSORS AND RESEARCHERS

1. An individual who visits a Contracting State for thepurpose of teaching or carrying out research at a university,college, school or other similar institution, situated in thatState and recognized by the Government of that State andwho is or was immediately before that visit a resident of theother Contracting State, shall be exempt from tax in the rst-mentioned Contracting State on remuneration for such teach-ing or research for a period not exceeding two years from thedate of his rst arrival in the rst-mentioned Contracting Statefor that purpose, provided that such remuneration arise fromsources outside that State.

2. No exemption shall be granted under paragraph1 with respect to any remuneration for research if such re-search is undertaken not in the public interest but for theprivate benet of a specic person or persons.

3. Ne glede na dolobe prvega in drugega odstavkase dohodek iz tega lena ne obdavi v dravi pogodbenici,v kateri se izvajajo dejavnosti nastopajoega izvajalca aliportnika, e se taka dejavnost v celoti ali preteno nan-cira z javnimi sredstvi te drave ali njene politine enote alilokalne oblasti ali druge drave ali njene politine enote alilokalne oblasti ali poteka na podlagi kulturnega sporazumaali po programu kulturne ali portne izmenjave, ki ga odobritadravi pogodbenici. V takem primeru se dohodek obdavisamo v dravi pogodbenici, katere rezident je nastopajoiizvajalec ali portnik.

17. len

POKOJNINE

Ob upotevanju dolob drugega odstavka 18. lena sepokojnine in drugi podobni prejemki, ki se plaajo rezidentudrave pogodbenice za preteklo zaposlitev, obdavijo samov tej dravi.

18. len

DRAVNA SLUBA1. a) Plae, mezde in drugi podobni prejemki, razen

pokojnin, ki jih plauje drava pogodbenica ali njena poli-tina enota ali lokalna oblast posamezniku za storitve, ki jihopravi za to dravo ali enoto ali oblast, se obdavijo samov tej dravi.

b) Take plae, mezde in drugi podobni prejemki pa seobdavijo samo v drugi dravi pogodbenici, e se storitveopravljajo v tej dravi in je posameznik rezident te drave,ki:

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

nja storitev.2. a) Vsaka pokojnina, ki jo plaa drava pogodbenica

ali njena politina enota ali lokalna oblast ali ki se plaa iznjihovih skladov posamezniku za storitve, opravljene za todravo ali enoto ali oblast, se obdavi samo v tej dravi.

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

3. Dolobe 14., 15., 16. in 17. lena se uporabljajo zaplae, mezde in druge podobne prejemke ter za pokojnineza storitve, opravljene v zvezi s posli drave pogodbenice alinjene politine enote ali lokalne oblasti.

19. len

PROFESORJI IN RAZISKOVALCI

1. Posameznik, ki obie dravo pogodbenico zaradipouevanja ali raziskovanja na univerzi, viji ali visoki oli,oli ali drugi podobni ustanovi, ki je v tej dravi in jo priznavavlada te drave, in ki je ali je bil tik pred tem obiskom rezidentdruge drave pogodbenice, je v prvi omenjeni dravi pogod-benici oproen davka od prejemka za tako pouevanje aliraziskovanje za obdobje najve dveh let od dneva prvegaobiska v prvi omenjeni dravi pogodbenici s tem namenom,e taki prejemki nastanejo iz virov zunaj te drave.

2. Izjema po prvem odstavku za prejemke za raziskova-nje se ne prizna, e se takno raziskovanje ne izvaja v javnokorist, ampak v zasebno korist doloene osebe ali oseb.


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Article 20

STUDENTS

1. Payments which a student or business apprenticewho is or was immediately before visiting a ContractingState a resident of the other Contracting State and who ispresent in the rst-mentioned State solely for the purpose

of his education or training receives for the purpose of hismaintenance, education or training shall not be taxed in thatState, provided that such payment arise from sources outsidethat State.

2. In respect of grants, scholarships and remunerationfrom employment not covered by paragraph 1, a studentor business apprentice referred to in paragraph 1 shall, inaddition, be entitled during such education or training to thesame exemptions, relieves or reductions in respect of taxesavailable to residents of the Contracting State which he isvisiting.

Article 21

OTHER 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 to in-come, other than income from immovable property as denedin paragraph 2 of Article 6, if the recipient of such income,being a resident of a Contracting State, carries on businessin the other Contracting State through a permanent establish-ment situated therein and the right or property in respect ofwhich the income is paid is effectively connected with suchpermanent establishment. In such case the provisions of

Article 7 shall apply.

CHAPTER IV

TAXATION OF CAPITALArticle 22

CAPITAL

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 forming partof the business property of a permanent establishment whichan enterprise of a Contracting State has in the other Con-tracting State may be taxed in that other Contracting State.

3. Capital represented by ships, aircraft and road trans-port vehicles operated in international trafc, and by movableproperty pertaining to the operation of such ships, aircraft and

road transport vehicles shall be taxable only in the Contract-ing State in which the place of effective management of theenterprise is situated.

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

CHAPTER VMETHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 23

ELIMINATION OF DOUBLE TAXATION

1. Where a resident of a Contracting State derives in -come or owns capital which, in accordance with the provi-

sions of this Convention, may be taxed in the other Contract-ing State, the rst-mentioned Contracting State shall allow:a) as deduction from the tax on the income of that

resident, an amount equal to the income taxed paid in thatother State;

20. len

TUDENTI

1. Plaila, ki jih tudent ali pripravnik, ki je ali je bil tikpred obiskom drave pogodbenice rezident druge dravepogodbenice in je v prvi omenjeni dravi navzo samo zaradisvojega izobraevanja ali usposabljanja, prejme za svoje

vzdrevanje, izobraevanje ali usposabljanje, se ne obdav-ijo v tej dravi, e taka plaila nastanejo iz virov zunaj tedrave.

2. Za podpore, tipendije in prejemke iz zaposlitve, kiniso zajeti v prvem odstavku, ima tudent ali pripravnik izprvega odstavka med takim izobraevanjem ali usposablja-njem pravico do enakih oprostitev, olajav ali znianj pridavkih, kot jih imajo rezidenti drave pogodbenice, v kateri

je na obisku.

21. len

DRUGI DOHODKI

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

je rezident drave pogodbenice, posluje v drugi dravi po-godbenici prek stalne poslovne enote v njej in je pravica alipremoenje, za katero se plaa dohodek, dejansko povezanos tako stalno poslovno enoto. V takem primeru se uporabljajodolobe 7. lena.

IV. POGLAVJE

OBDAVEVANJE PREMOENJA22. len

PREMOENJE

1. Premoenje, ki ga sestavljajo nepreminine iz 6. le-na v lasti rezidenta drave pogodbenice in so v drugi dravipogodbenici, se lahko obdavi v tej drugi dravi.

2. Premoenje, ki ga sestavljajo preminine in so delposlovnega premoenja stalne poslovne enote, ki jo imapodjetje drave pogodbenice v drugi dravi pogodbenici, selahko obdavi v tej drugi dravi.

3. Premoenje, ki ga sestavljajo ladje, letala in cestnavozila, s katerimi se opravljajo prevozi v mednarodnem pro-metu, in preminine v zvezi z opravljanjem prevozov s takimi

ladjami, letali in cestnimi vozili, se obdavi samo v dravipogodbenici, v kateri je sede dejanske uprave podjetja.

4. Vse druge sestavine premoenja rezidenta dravepogodbenice se obdavijo samo v tej dravi.

V. POGLAVJEMETODE ZA ODPRAVO DVOJNEGA OBDAVEVANJA

23. len

ODPRAVA DVOJNEGA OBDAVEVANJA

1. Kadar rezident drave pogodbenice dobi dohodek aliima v lasti premoenje, ki se v skladu z dolobami te konven-

cije lahko obdavi v drugi dravi pogodbenici, prva omenjenadrava pogodbenica dovoli:a) kot odbitek od davka od dohodka tega rezidenta

znesek, ki je enak davku od dohodka, plaanemu v tej drugidravi;


12/48


b) as a deduction from the tax on the capital of thatresident, an amount equal to the capital tax paid in that otherState.

Such deduction in either case shall not, however, ex-ceed that part of the income tax or capital tax, as computedbefore the deduction is given, which is attributable, as thecase may be, to the income or the capital which may be taxedin that other State.

2. Where in accordance with any provision of the Con -vention income derived or capital owned by a resident ofa Contracting State is exempt from tax in that State, suchState may nevertheless, in calculating the amount of tax onthe remaining income or capital of such resident, take intoaccount the exempted income or capital.

CHAPTER VISPECIAL PROVISIONS

Article 24

NON-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, in particular with respect to residence, are or maybe subjected. This provision shall, notwithstanding the provi-sions of Article 1, also apply to persons who are not residentsof one or both of the Contracting States.

2. The taxation on a permanent establishment which anenterprise of a Contracting State has in the other Contract -ing State shall not be less favourably levied in that otherState than the taxation levied on enterprises of that otherState carrying on the same activities. This provision shallnot be construed as obliging a Contracting State to grant

to residents of the other Contracting State any personal al-lowances, reliefs and reductions for taxation purposes onaccount of civil status of family responsibilities which it grantsto its own residents.

3. Except where the provisions of paragraph 1 of Article9, paragraph 6 of Article 11, or paragraph 6 of Article 12, ap-ply, 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 prots of such enterprise, be deductible under thesame conditions as if they had been paid to a resident of therst-mentioned State. Similarly, any debts of an enterpriseof a Contracting State to a resident of the other ContractingState shall, for the purpose of determining the taxable capitalof such enterprise, be deductible under the same conditions

as if they had been contracted to a resident of the rst-men-tioned State.

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 rst-mentioned State toany taxation or any requirement connected therewith which isother or more burdensome than the taxation and connectedrequirements to which other similar enterprises of the rst-mentioned State are or may be subjected.

5. The provisions of this Article shall apply to the taxesreferred to in Article 2 of this Convention.

Article 25

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 by

b) kot odbitek od davka od premoenja tega rezidentaznesek, ki je enak davku od premoenja, plaanemu v tejdrugi dravi.

Tak odbitek pa v nobenem primeru ne sme presegatitistega dela davka od dohodka ali premoenja, ki je bil izra-unan pred odbitkom, pripisanim dohodku ali premoenju,odvisno od primera, ki se lahko obdavi v tej drugi dravi.

2. Kadar je v skladu s katero koli dolobo te konven -cije dohodek, ki ga dobi rezident drave pogodbenice, alipremoenje, ki ga ima v lasti, oproeno davka v tej dravi,lahko ta drava pri izraunu davka od preostalega dohodkaali premoenja takega rezidenta vseeno upoteva oproenidohodek ali premoenje.

VI. POGLAVJEPOSEBNE DOLOBE

24. len

ENAKO 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 pod -jetje 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 pogodbenico,da prizna rezidentom druge drave pogodbenice kakrne

koli osebne olajave, druge olajave in znianja za davnenamene zaradi osebnega stanja ali druinskih obveznosti, kijih priznava svojim rezidentom.

3. Razen kadar se uporabljajo dolobe prvega odstavka9. lena, estega odstavka 11. lena ali estega odstavka12. lena, se obresti, licennine in avtorski honorarji ter drugaizplaila, ki jih plaa podjetje drave pogodbenice rezidentudruge drave pogodbenice, pri doloanju obdavljivega do-bika takega podjetja odbijejo pod istimi pogoji, kot e bi biliplaani rezidentu prve omenjene drave. Podobno se tudikakrni koli dolgovi podjetja drave pogodbenice rezidentudruge drave pogodbenice pri doloanju obdavljivega pre-moenja takega podjetja odbijejo pod istimi pogoji, kot ebi bili pogodbeno dogovorjeni z rezidentom prve omenjene

drave.

4. Podjetja drave pogodbenice, katerih kapital je vceloti ali delno, neposredno ali posredno v lasti ali pod nad -zorom enega ali ve rezidentov druge drave pogodbenice,ne smejo biti v prvi omenjeni dravi zavezana kakrnemukoli obdavevanju ali kakrni koli zahtevi v zvezi s tem, ki jedrugana ali bolj obremenjujoa, kot so ali so lahko obdav-evanje in s tem povezane zahteve do podobnih podjetij prveomenjene drave.

5. Dolobe tega lena se uporabljajo za davke iz 2. le-na te konvencije.

25. len

POSTOPEK SKUPNEGA DOGOVORA

1. Kadar oseba meni, da imajo ali bodo imela dejanjaene ali obeh drav pogodbenic zanjo za posledico obdav -evanje, ki ni v skladu z dolobami te konvencije, lahko neglede na sredstva, ki ji jih omogoa domae pravo teh drav,


13/48


the domestic law of those States, present his case to thecompetent authority of the Contracting State of which he isa resident 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 form the rstnotication 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 justied and if it is no 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. Any agree-ment reached shall be implemented notwithstanding any timelimits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting Statesshall endeavour to resolve by mutual agreement any difcul-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 inthe 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 26

EXCHANGE 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 lawsconcerning taxes of every kind and description imposed onbehalf of the Contracting States, or of their political subdivi-sions or local authorities, insofar as the taxation thereunder isnot contrary to the Convention. The exchange of informationis not restricted by Articles 1 and 2. Any information received

by a Contracting State shall be treated as secret in the samemanner as information obtained under the domestic laws ofthat State and shall be disclosed only to persons or authori-ties (including courts and administrative bodies) concernedwith the assessment or collection of, the enforcement orprosecution in respect of, or the determination of appeals inrelation to the taxes referred to in the rst sentence. Suchpersons or authorities shall use the information only for suchpurposes. They may disclose the information in public courtproceeding or in the judicial decisions.

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

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

Contracting State;b) to supply information which is not obtainable under

the 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 wouldbe contrary to public policy (ordre public).

Article 27

MEMBERS OF DIPLOMATIC MISSIONSAND CONSULAR POSTS

Nothing in this Convention shall affect the scal privi -leges of members of diplomatic missions or consular posts

under the general rules of international law or under theprovisions of special agreements.

predloi zadevo pristojnemu organu drave pogodbenice,katere rezident je, ali e se njen primer nanaa na prvi odsta-vek 24. lena, tiste drave pogodbenice, katere dravljan je.Zadeva mora biti predloena v treh letih od prvega uradnegaobvestila o dejanju, ki je imelo za posledico obdavevanje, kini v skladu z dolobami konvencije.

2. Pristojni organ si, e se mu zdi ugovor upravien ine sam ne more priti do zadovoljive reitve, prizadeva reitiprimer s skupnim dogovorom s pristojnim organom drugedrave pogodbenice z namenom izogniti se obdavevanju, kini v skladu s konvencijo. Vsak doseen dogovor se izvaja neglede na roke v domaem pravu drav pogodbenic.

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 obdaveva-nja v primerih, ki jih konvencija ne predvideva.

4. Pristojna organa drav pogodbenic lahko neposrednokomunicirata med seboj, da bi dosegla dogovor v smisluprejnjih odstavkov.

26. len

IZMENJAVA INFORMACIJ

1. Pristojna organa drav pogodbenic si izmenjava-ta take informacije, ki so potrebne za izvajanje dolob tekonvencije ali domae zakonodaje drav pogodbenic glededavkov vseh vrst in opisov, ki se uvedejo v imenu dravpogodbenic ali njunih politinih enot ali lokalnih oblasti, eobdavevanje na tej podlagi ni v nasprotju s konvencijo.Izmenjava informacij ni omejena s 1. in 2. lenom. Vsakainformacija, ki jo prejme drava pogodbenica, se obravnava

kot tajnost na isti nain kot informacije, pridobljene po domaizakonodaji te drave, in se razkrije samo osebam ali orga-nom (vkljuno s sodii in upravnimi organi), udeleenim priodmeri ali pobiranju, izterjavi ali pregonu ali pri odloanju opritobah glede davkov iz prvega stavka. Te osebe ali organiuporabljajo informacije samo v te namene. Informacije lahkorazkrijejo v sodnih postopkih ali sodnih 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 in 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 kolitrgovinsko, poslovno, industrijsko, komercialno ali poklicnoskrivnost ali trgovinske postopke, ali informacije, katerih raz-kritje bi bilo v nasprotju z javnim redom.

27. len

LANI DIPLOMATSKIH PREDSTAVNITEVIN KONZULATOV

Nobena doloba te konvencije ne vpliva na davne ugo-dnosti lanov diplomatskih predstavnitev ali konzulatov po

splonih pravilih mednarodnega prava ali dolobah posebnihsporazumov.


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CHAPTER VIIFINAL PROVISIONS

Article 28

ENTRY INTO FORCE

1. The Contracting States shall notify each other in

writing, through diplomatic channels, that the proceduresrequired by its law for the entry into force of this Conventionhave been satised. The Convention shall enter into force onthe date of receipt of the last notication.

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

rived on or after the rst day of the third month next followingthe date on which the Convention enters into force;

b) in respect of other taxes on income, and taxes oncapital, to taxes chargeable for any taxable year beginningon or after the rst day of January of the calendar year nextfollowing the year in which the Convention enters into force.

Article 29

TERMINATION

1. This Convention shall remain in force until terminatedby a Contracting State. Either Contracting State may termi -nate the Convention, through diplomatic channels, by givingwritten notice of termination at least six months before theend of any calendar year following after the period of veyears from the date on which the Convention enters intoforce. In such event, the Convention shall cease to haveeffect:

a) in respect of taxes withheld at source, to income de-rived on or after the rst day of January of the calendar yearnext following the year in which the notice is given;

b) in respect of other taxes on income, and taxes oncapital, to taxes chargeable for any taxable year beginningon or after the rst day of January of the calendar year nextfollowing the year in which the notice is given.

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

DONE at Ljubljana this 16th day of May 2006, in twooriginals in the English language.

For the ForRepublic of Slovenia Bosnia and Herzegovina

Andrej Bajuk (s) Mirsad Kebo (s)

VII. POGLAVJEKONNE DOLOBE

28. len

ZAETEK VELJAVNOSTI

1. Dravi pogodbenici druga drugo po diplomatski poti

pisno obvestita, da so konani postopki, ki so po njuni za-konodaji potrebni za zaetek veljavnosti te konvencije. Kon-vencija zane veljati na datum prejema zadnjega uradnegaobvestila.

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

doseen prvi dan ali po prvem dnevu tretjega meseca podatumu, ko zane veljati ta konvencija;

b) v zvezi z drugimi davki od dohodka in davki od pre-moenja za davke, obraunane za katero koli davno leto, kise zane prvega januarja ali po njem v koledarskem letu, kisledi letu, v katerem konvencija zane veljati.

29. len

PRENEHANJE VELJAVNOSTI

1. Ta konvencija velja, dokler je drava pogodbenica neodpove. Vsaka drava pogodbenica lahko odpove konvencijopo diplomatski poti s pisnim obvestilom o odpovedi najmanjest mesecev pred koncem katerega koli koledarskega letapo petih letih od datuma zaetka veljavnosti konvencije. Vtem primeru se konvencija preneha uporabljati:

a) v zvezi z davki, zadranimi pri viru, za dohodek,doseen prvi dan januarja ali po njem v koledarskem letu, kisledi letu, v katerem je bilo obvestilo dano;

b) v zvezi z drugimi davki od dohodka in davki od pre-moenja za davke, obraunane za katero koli davno leto, kise zane prvi dan januarja ali po njem v koledarskem letu, kisledi letu, v katerem je bilo obvestilo dano.

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

Sestavljeno v Ljubljani dne 16. maja 2006 v dveh izvir-nikih v anglekem jeziku.

Za ZaRepubliko Slovenijo Bosno in Hercegovino

Andrej Bajuk l.r. Mirsad Kebo l.r.

3. lenZa izvajanje konvencije skrbi Ministrstvo za nance.

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

t. 432-01/06-45/1Ljubljana, dne 29. septembra 2006EPA 1007-IV

PredsednikDravnega zbora

Republike SlovenijeFrance Cukjati, dr. med., l.r.


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2. len

DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA

1. Ta konvencija se uporablja za davke od dohodka inpremoenja, ki se uvedejo v imenu drave pogodbenice alinjenih politinih enot ali lokalnih oblasti, ne glede na nainnjihove 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 od do-bika iz odtujitve preminin ali nepreminin, davki na skupnezneske mezd ali pla, ki jih izplaujejo podjetja, ter davki nazvianje vrednosti kapitala.

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

a) v Sloveniji:(i) davek od dohodka pravnih oseb,(ii) dohodnina,(iii) davek od premoenja,(v nadaljevanju besedila: slovenski davek);

b) v Moldovi:(i) davek od dohodka,

(ii) davek od nepreminin,(v nadaljevanju besedila: moldovski davek).

4. Konvencija se uporablja tudi za enake ali vsebinskopodobne davke, ki se po datumu podpisa konvencije uvedejopoleg obstojeih davkov ali namesto njih. Pristojna organadrav pogodbenic drug drugega uradno obvestita o vsehbistvenih spremembah njunih davnih zakonodaj.

II. POGLAVJEOPREDELITEV IZRAZOV

3. len

SPLONA OPREDELITEV IZRAZOV

1. V tej konvenciji, razen e sobesedilo ne zahtevadrugae:

a) izraza drava pogodbenica in druga drava po-godbenica pomenita Republiko Slovenijo ali Republiko Mol-dovo, kakor zahteva sobesedilo;

b) izraz Slovenija pomeni Republiko Slovenijo, in kose uporablja v geografskem pomenu, ozemlje Slovenije,vkljuno z morskim obmojem, morskim dnom in podzemljemob teritorialnem morju, na katerem lahko Slovenija izvajasvoje suverene pravice in jurisdikcijo v skladu s svojo doma-o zakonodajo in mednarodnim pravom;

c) izraz Moldova pomeni Republiko Moldovo, kadarpa se uporablja v geografskem pomenu, pomeni ozemljeznotraj njenih meja, ki ga sestavljajo kopno, podzemlje, vode

in zrani prostor nad kopnim in vodami, na katerem Republi-ka Moldova izvaja svojo popolno in izkljuno suverenost injurisdikcijo v skladu s svojo notranjo zakonodajo in medna-rodnim pravom;

d) izraz oseba vkljuuje posameznika, drubo ali 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) izraz podjetje se uporablja za opravljanje kakrnekoli dejavnosti;

g) izraza podjetje drave pogodbenice in podjetjedruge drave pogodbenice pomenita podjetje, ki ga upravljarezident drave pogodbenice, oziroma podjetje, ki ga upravljarezident druge drave pogodbenice;

h) izraz mednarodni promet pomeni prevoz z ladjo aliletalom, ki ga opravlja podjetje drave pogodbenice, razen eladja ali letalo ne opravlja prevozov samo med kraji v drugidravi pogodbenici;

Article 2

TAXES 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.

2. There shall be regarded as taxes on income and oncapital all taxes imposed on total income, on total capital, oron elements of income or of capital, including taxes on gainsfrom the alienation of movable or immovable property, taxeson the total amounts of wages or salaries paid by enterprises,as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall ap-ply are in particular:

a) in Slovenia:(i) the tax on income of legal persons;(ii) the tax on income of individuals;(iii) the tax on property;(hereinafter referred to as Slovenian tax);

b) in Moldova:(i) the income tax;

(ii) the tax on immovable property;(hereinafter referred to as Moldovan tax).

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

CHAPTER IIDEFINITIONS

Article 3

GENERAL DEFINITIONS

1. For the purposes of this Convention, unless the con-text otherwise requires:

a) the terms a Contracting State and the other Con-tracting State mean the Republic of Slovenia or the Republicof Moldova, as the context requires;

b) the term Slovenia means the Republic of Sloveniaand, when used in a geographical sense, the territory ofSlovenia, including the sea area, sea bed and sub-soil adja-cent to the territorial sea, over which Slovenia may exerciseits sovereign rights and jurisdiction in accordance with itsdomestic legislation and international law;

c) the term Moldova means the Republic of Moldovaand, when used in a geographical sense, means its territorywithin its borders, consisting of soil, sub-soil, waters and

aerial space above soil and waters, over which the Republicof Moldova exercises its absolute and exclusive sovereigntyand jurisdiction, in accordance with its internal legislation andinternational law;

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

e) the term company means any body corporate or anyentity that is treated as a body corporate for tax purposes;

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

g) the terms enterprise of a Contracting State andenterprise of the other Contracting State mean respectivelyan enterprise carried on by a resident of a Contracting Stateand an enterprise carried on by a resident of the other Con-

tracting State;h) the term international trafc means any transportby a ship or aircraft operated by an enterprise of a Contract-ing State, except when the ship or aircraft is operated solelybetween places in the other Contracting State;


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

nije ali njegovega pooblaenega predstavnika;(ii) v Moldovi: Ministrstvo za nance Republike Moldo-

ve ali njegovega pooblaenega predstavnika;j) izraz dravljan pomeni:

(i) posameznika, ki ima dravljanstvo drave pogod-benice;

(ii) pravno osebo, osebno drubo ali zdruenje, ka-terega status izhaja iz veljavne zakonodaje v dravi pogod-benici;

k) izraz dejavnost vkljuuje opravljanje poklicnih sto-ritev in drugih samostojnih dejavnosti.

2. Kadar koli drava pogodbenica uporabi konvencijo,ima kateri koli izraz, ki v njej ni opredeljen, razen e so-besedilo ne zahteva drugae, pomen, ki ga ima takrat popravu te drave za namene davkov, za katere se konvencijauporablja, pri emer kateri koli pomen po veljavni davnizakonodaji te drave prevlada nad pomenom izraza po drugizakonodaji te drave.

4. len

REZIDENT

1. V tej konvenciji izraz rezident drave pogodbenicepomeni osebo, ki je po zakonodaji te drave dolna plaevatidavke zaradi svojega stalnega prebivalia, prebivalia,kraja registracije, sedea uprave ali katerega koli drugegapodobnega merila, in vkljuuje tudi to dravo in katero kolinjeno politino enoto ali lokalno oblast. Ta izraz pa ne vklju-uje osebe, ki je dolna plaevati davke v tej dravi samo vzvezi z dohodki iz virov v tej dravi ali premoenja v njej.

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

tako:a) teje se samo za rezidenta drave, v kateri ima narazpolago stalno prebivalie; e ima stalno prebivaliena razpolago v obeh dravah, se teje samo za rezidentadrave, s katero ima tesneje osebne in ekonomske odnose(sredie ivljenjskih interesov);

b) e ni mogoe opredeliti drave, v kateri ima sredi-e ivljenjskih interesov, ali e nima v nobeni od drav narazpolago stalnega prebivalia, se teje samo za rezidentadrave, v kateri ima obiajno bivalie;

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

je;

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

3. Kadar je zaradi dolob prvega odstavka oseba, kini posameznik, rezident obeh drav pogodbenic, se tejesamo za rezidenta drave, v kateri je sede njene dejanskeuprave.

5. len

STALNA POSLOVNA ENOTA

1. V tej konvenciji izraz stalna poslovna enota pome-ni stalno mesto poslovanja, prek katerega v celoti ali delnopotekajo posli podjetja.

2. Izraz stalna poslovna enota vkljuuje zlasti:a) sede uprave,b) podrunico,c) pisarno,

i) the term competent authority means:(i) in Slovenia: the Ministry of Finance of the Republic

of Slovenia or its authorised representative;(ii) in Moldova: the Ministry of Finance of the Repub-

lic of Moldova or its authorised representative;j) the term national means:

(i) any individual possessing the nationality of a Con-tracting State;

(ii) any legal person, partnership or association deriv-ing its status as such from the laws in force in a ContractingState;

k) the term business includes the performance of pro-fessional services and of other activities of an independentcharacter.

2. As regards the application of the Convention at anytime by a Contracting State, any term not dened thereinshall, unless the context otherwise requires, have the mean-ing that it has at that time under the law of that State for thepurposes of the taxes to which the Convention applies, anymeaning under the applicable tax laws of that State prevail-ing over a meaning given to the term under other laws ofthat State.

Article 4

RESIDENT

1. For the purposes of this Convention, the term resi-dent of a Contracting State means any person who, underthe laws of that State, is liable to tax therein by reason of hisdomicile, residence, place of registration, place of manage-ment or any other criterion of a similar nature, and also in-cludes that State and any political subdivision or local author-ity thereof. This term, however, does not include any personwho is liable to tax in that State in respect only of income fromsources 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, t

Documents

DTC agreement between Bosnia and Herzegovina and Slovenia