Uradni list

Številka 59
Uradni list RS, št. 59/1995 z dne 19. 10. 1995
Uradni list

Uradni list RS, št. 59/1995 z dne 19. 10. 1995

Kazalo

69. Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Ljudske republike Kitajske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj, v zvezi z davki na dohodek (BCNIDO), stran 884.

Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
U K A Z
O RAZGLASITVI ZAKONA O RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN VLADO REPUBLIKE KITAJSKE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ, V ZVEZI Z DAVKI NA DOHODEK
Razglašam Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike Kitajske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj, v zvezi z davki na dohodek, ki ga je sprejel Državni zbor Republike Slovenije na seji dne 29. septembra 1995.
Št. 012-01/95-84
Ljubljana, dne 7. oktobra 1995
Predsednik
Republike Slovenije
Milan Kučan l. r.
Z A K O N
O RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN VLADO LJUDSKE REPUBLIKE KITAJSKE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ, V ZVEZI Z DAVKI NA DOHODEK
1. člen
Ratificira se Sporazum med Vlado Republike Slovenije in Vlado Ljudske republike Kitajske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj, v zvezi z davki na dohodek, sklenjen 13. februarja 1995 v Pekingu.
2. člen
Sporazum se v izvirniku v slovenskem in angleškem jeziku glasi:
S P O R A Z U M
MED VLADO REPUBLIKE SLOVENIJE IN
VLADO LJUDSKE REPUBLIKE KITAJSKE
O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ, V ZVEZI Z DAVKI NA DOHODEK
Vlada Republike Slovenije in Vlada Ljudske republike Kitajske sta z namenom, da bi sklenili sporazum o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki na dohodek,
sklenili naslednje:
1. člen
OSEBE, ZA KATERE SE UPORABLJA SPORAZUM
Ta sporazum velja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.
2. člen
DAVKI, ZA KATERE SE UPORABLJA SPORAZUM
1. Ta sporazum se uporablja za davke na dohodek, ki jih nalaga država pogodbenica ali njene lokalne oblasti, ne glede na to, kako se pobirajo.
2. Za davke na dohodek štejemo vse davke, ki se plačujejo na celotni dohodek ali na sestavine dohodka, vključujoč davke na dobiček od odsvojitve premičnin ali nepremičnin, davke na celotne zneske mezd in plač, ki jih plačujejo podjetja kot tudi davke na zvišanje vrednosti kapitala.
3. Obstoječi davki, za katere se uporablja sporazum, so:
a) v Ljudski republiki Kitajski:
(i) individualni davek na dohodek;
(ii) davek na dohodek za podjetja s tujim vlaganjem in za tuja podjetja;
(iii) krajevni davek na dohodek;
(v nadaljevanju: “kitajski davek”)
b) v Republiki Sloveniji:
(i) davek na dobiček pravnih oseb, vključujoč dohodek od transportnih storitev tuje osebe, ki nima svojega zastopstva na področju Republike Slovenije;
(ii) davek na dohodek posameznikov, vključujoč mezde in plače, dohodek od kmetijskih dejavnosti, dohodek iz poslovanja, kapitalske dobičke, avtorska plačila in dohodek iz nepremičnin in premičnin;
(v nadaljevanju: “slovenski davek”).
4. Ta sporazum se bo uporabljal tudi za kakršne koli enake ali vsebinsko podobne dajatve, ki bodo uvedene po datumu podpisa sporazuma, dodatno k že obstoječim dajatvam, navedenim v 3. odstavku ali namesto njih. Pristojni organi držav pogodbenic morajo drug drugega obvestiti o vseh bistvenih spremembah, ki so bile izvršene v ustreznih davčnih zakonih.
3. člen
SPLOŠNE DEFINICIJE
1. Za potrebe tega sporazuma, razen če kontekst ne zahteva drugače:
a) izraza “država pogodbenica” in “druga država pogodbenica” pomenita Kitajsko ali Slovenijo, v skladu s kontekstom;
b) izraz “Kitajska” pomeni Ljudsko republiko Kitajsko; kadar je uporabljen v zemljepisnem pomenu, pomeni celotno ozemlje Ljudske republike Kitajske, vključno s teritorialnim morjem, za katerega veljajo kitajski davčni zakoni, ali katero koli področje izven teritorialnih voda, v katerem ima Kitajska v skladu z mednarodnim pravom suvereno pravico do izkoriščanja virov z morskega dna, podzemlja in vodnimi viri nad morskim dnom;
c) izraz “Slovenija” pomeni ozemlje Republike Slovenije vključno z morskimi površinami, morskim dnom, podzemljem, ležečim ob teritorialnem morju, v katerem lahko Republika Slovenija izvaja svoje suverene pravice in ima svojo sodno oblast v skladu z mednarodnim pravom in domačo zakonodajo;
d) izraz “oseba” zajema posameznika, družbo ali katero koli drugo telo, ki združuje več oseb;
e) izraz “družba” pomeni katero koli korporacijo ali enoto, ki se jo obravnava kot korporacijo v davčne namene;
f) izraza “podjetje države pogodbenice” ali “podjetje druge države pogodbenice” pomenita podjetje, ki ga upravlja rezident države pogodbenice in podjetje, ki ga upravlja rezident druge države pogodbenice;
g) izraz “državljan” pomeni katerega koli posameznika, ki ima državljanstvo države pogodbenice in katero koli pravno osebo, partnerstvo ali združenje, katere status izhaja iz zakonov, ki veljajo v državi pogodbenici;
h) izraz “mednarodni promet” pomeni kakršen koli prevoz z ladjo ali letalom, s katerim upravlja podjetje, ki ima sedež v državi pogodbenici, razen kadar ladja ali letalo opravljata prevoze izključno med kraji v drugi državi pogodbenici;
i) izraz “pristojni organ” pomeni za Kitajsko Državno davčno upravo ali njenega pooblaščenega predstavnika in za Slovenijo Ministrstvo za finance Republike Slovenije ali njenega pooblaščenega predstavnika.
2. Kadar uporablja država pogodbenica ta sporazum, ima vsak izraz, ki s sporazumom ni opredeljen, če kontekst ne zahteva drugače, tak pomen, kot ga ima po njenih zakonih, ki se nanašajo na davke, za katere se uporablja ta sporazum.
4. člen
REZIDENT
1. Za potrebe tega sporazuma izraz “rezident države pogodbenice” pomeni katero koli osebo, ki je v skladu z zakoni te države pogodbenice dolžna plačevati davke zaradi svojega stalnega bivališča, bivališča, sedeža uprave ali katerega koli drugega kriterija podobne narave.
2. Kadar je v skladu z določbami 1. odstavka posameznik rezident obeh držav pogodbenic, se njegov status opredeli, kot sledi:
a) šteje se za rezidenta države pogodbenice, kjer ima stalno bivališče; če ima stalno bivališče v obeh državah pogodbenicah, se šteje za rezidenta države pogodbenice, s katero ima tesnejše osebne in ekonomske odnose (središče vitalnih interesov);
b) če države, v kateri ima središče svojih vitalnih interesov, ni mogoče določiti, ali če nima na razpolago stalnega bivališča v eni ali drugi državi pogodbenici, se šteje, da je rezident države, v kateri običajno prebiva;
c) če ima svoje običajno bivališče v obeh državah pogodbenicah ali v nobeni od njiju, se šteje za rezidenta države pogodbenice, katere državljan je;
d) če je državljan obeh držav pogodbenic ali nobene od njiju, pristojni organi držav pogodbenic razrešijo to vprašanje s skupnim dogovorom.
3. Kadar je zaradi določb 1. odstavka oseba, razen fizične osebe, rezident v obeh državah pogodbenicah, se šteje za rezidenta države pogodbenice, v kateri ima sedež uprave.
5. člen
STALNA POSLOVNA ENOTA
1. Izraz “stalna poslovna enota” v tem sporazumu pomeni stalno mesto poslovanja, v katerem se v celoti ali delno odvijajo posli določenega podjetja.
2. Izraz “stalna poslovna enota” še posebej vključuje:
a) sedež uprave;
b) podružnico;
c) poslovalnico;
d) tovarno;
e) delavnico; in
f) rudnik, naftno ali plinsko nahajališče, kamnolom ali kateri koli drug kraj, kjer pridobivajo naravne vire.
3. Izraz “stalna poslovna enota” prav tako vključuje:
a) gradbišče, objekt v izgradnji, projekt montaže ali instalacij ali nadzorne dejavnosti v zvezi s tem, vendar samo, če takšna gradbišča, projekti ali dejavnosti trajajo dlje kot 12 mesecev;
b) nudenje storitev, vključno s svetovalnimi storitvami, ki jih opravlja podjetje države pogodbenice z zaposlenimi ali drugim najetim osebjem v drugi državi pogodbenici, če se te dejavnosti odvijajo za isti projekt ali za povezan projekt v obdobju ali obdobjih, ki skupno trajajo dlje kot 12 mesecev.
4. Kljub določbam iz 1. do 3. odstavka se šteje, da izraz “stalna poslovna enota” ne vključuje:
a) uporabe prostorov izključno za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki je last podjetja;
b) vzdrževanja zalog dobrin ali blaga, ki pripada podjetju, samo zaradi skladiščenja, razstavitve ali dostave;
c) vzdrževanja zalog dobrin ali blaga, ki pripada podjetju, izključno za namene predelave v drugem podjetju;
d) vzdrževanja stalnega kraja poslovanja izključno za nakup dobrin ali blaga ali za zbiranje podatkov za podjetje;
e) vzdrževanja stalnega kraja poslovanja izključno z namenom izvajanja oglaševanja, informiranja, znanstvnih raziskav ali podobnih dejavnosti pripravljalnega ali pomožnega značaja za podjetje;
f) vzdrževanja stalnega kraja poslovanja izključno zaradi kakršne koli kombinacije dejavnosti, navedenih v pododstavkih a) do e), če je celotna dejavnost stalnega kraja poslovanja, ki izvira iz te kombinacije, pripravljalnega ali pomožnega značaja.
5. Kljub določbam 1. in 2. odstavka, kjer oseba – ki ni zastopnik z neodvisnim statusom, za katerega veljajo določbe 6. odstavka – deluje v državi pogodbenici v imenu podjetja druge države pogodbenice in ima oziroma običajno uporablja pooblastilo za sklepanje pogodb v imenu podjetja, se šteje, da ima podjetje stalno poslovno enoto v prvi omenjeni državi pogodbenici za vse dejavnosti, ki jih ta oseba opravlja za podjetje, razen, če njene dejavnosti niso omejene na tiste, omenjene v 4. odstavku, zaradi katerih se ta stalni kraj poslovanja po tem odstavku ne bi štel za stalno poslovno enoto, če bi se te dejavnosti opravljale prek stalnega kraja poslovanja.
6. Ne šteje se, da ima podjeteje države pogodbenice stalno poslovno enoto v drugi državi pogodbenici, če opravlja svoje posle v drugi državi pogodbenici preko posrednika, splošnega komisionarja ali kakršnega koli posrednika, ki ima neodvisen status, če te osebe delujejo v okviru svojega rednega poslovanja.
7. Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje ali jo nadzoruje družba, ki je rezident druge države pogodbenice, oziroma ki izvaja posle v tej drugi državi (preko stalne poslovne enote ali drugače), samo po sebi še ne pomeni, da se taka družba šteje za stalno poslovno enoto druge.
6. člen
DOHODEK OD NEPREMIČNIN
1. Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom od kmetijstva in gozdarstva) v drugi državi pogodbenici, se lahko obdavči v tej drugi državi pogodbenici.
2. Izraz “nepremičnine” ima pomen, ki ga določa zakonodaja države pogodbenice, v kateri se nahaja določena nepremičnina. Izraz zajema vselej tudi premoženje, ki je sestavni del nepremičnin, živi in neživi inventar kmetijskih in gozdnih gospodarstev, pravice, za katere veljajo določbe splošnega prava, ki se nanašajo na zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot odškodnino za izkoriščanje ali pravico do izkoriščanja nahajališč rud, virov ter drugih naravnih bogastev. Ladje, čolni in letala se ne štejejo za nepremičnine.
3. Določila 1. odstavka se uporabljajo tudi za dohodek, ustvarjen z neposredno uporabo, oddajanjem v najem ali drugačno uporabo nepremičnine.
4. Določila 1. in 3. odstavka se uporabljajo tudi za dohodek od nepremičnine podjetja in za dohodek od nepremičnine, ki se uporablja za opravljanje samostojnih osebnih storitev.
7. člen
POSLOVNI DOBIČEK
1. Dobiček podjetja države pogodbenice se obdavči samo v tisti državi pogodbenici, razen če podjetje posluje v drugi državi pogodbenici preko stalne poslovne enote v njej. Če podjetje posluje kot prej omenjeno, se lahko dobiček podjetja obdavči v drugi državi pogodbenici, vendar samo v tolikšni meri, kolikor se pripisuje tej stalni poslovni enoti.
2. V skladu z določbami 3. odstavka, kjer podjetje države pogodbenice posluje v drugi državi pogodbenici preko stalne poslovne enote v njej, bo v vsaki državi pogodbenici stalni poslovni enoti dobiček, ki bi ga lahko pričakovali, če bi bili to dve različni in ločeni podjetji, ki se ukvarjata z istimi ali podobnimi dejavnostmi pod istimi ali podobnimi pogoji in delujeta popolnoma neodvisno od podjetja, katerega stalna poslovna enota je.
3. Pri določanju dobičkov stalne poslovne enote se mora dovoliti odbitek stroškov, ki nastanejo pri poslovanju stalne poslovne enote, vključujoč poslovodne in splošne upravne stroške, ki so nastali bodisi v državi, kjer se nahaja stalna poslovna enota, ali drugje.
4. V kolikor je bilo v državi pogodbenici običajno določati dobiček, ki se pripisuje stalni poslovni enoti na podlagi razdelitve celotnega dobička podjetja na različne dele, nič v 2. odstavku ne more preprečiti državi pogodbenici, da bi določala dobiček za obdavčenje s takšno razdelitvijo, ki je običajna. Metoda razdelitve mora vseeno biti takšna, da so rezultati v skladu z načeli, ki jih vsebuje ta člen.
5. Stalni poslovni enoti se ne pripisuje dobiček, če samo kupuje dobrine ali blago za podjetje.
6. Za namene odstavkov 1 do 5 se morajo stalni poslovni enoti dobički določati po isti metodi leto za letom, razen če ni upravičenega in zadostnega razloga za nasprotno.
7. Kjer dobički vključujejo dele dohodka, ki so posebej obravnavani v drugih členih tega sporazuma, na določbe tistih členov ne bodo vplivale določbe tega člena.
8. člen
POMORSKI IN ZRAČNI PROMET
1. Dobički iz prevozov ladij in letal v mednarodnem prometu se obdavčijo samo v državi pogodbenici, v kateri je sedež uprave podjetja.
2. Če je sedež ladijskega transportnega podjetja na ladji, se šteje, da je sedež v državi pogodbenici, v kateri se nahaja matična luka ladje, če pa ladja nima matične luke, je sedež v državi pogodbenici, katere rezident je prevoznik.
3. Določbe 1. odstavka veljajo tudi za dobičke iz udeležbe v poolu, mešanem podjetju ali mednarodnih poslovnih agencijah.
9. člen
ZDRUŽENA PODJETJA
Kjer
a) podjetje države pogodbenice neposredno ali posredno sodeluje pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice ali
b) iste osebe sodelujejo neposredno ali posredno pri upravljanju, nadzoru in v premoženju podjetja države pogodbenice in podjetja druge države pogodbenice,
in v obeh primerih obstajajo oziroma se dvema podjetjema v njunih komercialnih in finančnih razmerjih urejajo določeni pogoji, ki so drugačni od tistih, kakršni bi bili med neodvisnimi podjetji, potem bi se dobički, do katerih bi – če takih pogojev ne bi bilo – v enem od podjetij prišlo, vendar – prav zaradi takih pogojev do njih ni prišlo, lahko vključili v dobičke tega podjetja in ustrezno obdavčili.
10. člen
DIVIDENDE
1. Dividende, ki jih družba – rezident države pogodbenice – izplača rezidentu druge države pogodbenice, se lahko obdavčijo v drugi državi pogodbenici.
2. Vendar se takšne dividende lahko obdavči tudi v državi pogodbenici, katere rezident je družba, ki izplačuje dividende, v skladu z zakoni te države pogodbenice, če pa je prejemnik upravičeni lastnik dividend, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska dividend. Določbe tega odstavka ne vplivajo na obdavčenje družbe glede na dobičke, iz katerih so plačane dividende.
3. Izraz “dividende”, uporabljen v tem členu, pomeni dohodek iz delnic ali druge pravice, ki niso terjatve, udeležbo v dobičku, kot tudi dohodek iz drugih skupnih pravic, ki se davčno enako obravnava kot dohodek od delnic po zakonih države, katere rezident je družba, ki izvaja delitev.
4. Določbe 1. in 2. odstavka ne veljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, katere rezident je družba, ki izplačuje dividende preko stalne poslovne enote podjetja, ki se tam nahaja, ali opravlja v drugi državi pogodbenici samostojne osebne storitve preko stalne baze, ki se tam nahaja, in je holding, kateremu se izplačujejo dividende, dejansko povezan s takšno stalno poslovno enoto ali stalno bazo. V takšnem primeru veljajo določbe 7. ali 14. člena, odvisno od primera.
5. Kadar družba, ki je rezident države pogodbenice, dobiva svoje dobičke ali dohodke iz druge države pogodbenice, ta druga država pogodbenica ne sme nalagati nobenih davkov na dividende, ki jih izplača družba, razen če so te dividende izplačane rezidentu te druge države pogodbenice, oziroma če je holding, kateremu se izplačujejo dividende, dejansko povezan s stalno poslovno enoto ali stalno bazo v tej drugi državi pogodbenici, niti ne obračunati davkov na nerazdeljene dobičke družbe, celo če se izplačane dividende ali nerazdeljeni dobički sestojijo v celoti ali delno iz dobičkov ali dohodka, ki nastane v tej drugi državi pogodbenici.
11. člen
OBRESTI
1. Obresti, ki nastajajo v državi pogodbenici in so izplačane rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi pogodbenici.
2. Vendar so lahko take obresti obdavčene tudi v državi pogodbenici, v kateri so nastale in v skladu z zakoni te države pogodbenice, če pa je prejemnik upravičeni lastnik obresti, tako zaračunan davek ne sme presegati 10 odstotkov bruto zneska obresti.
3. Izraz “obresti”, kot se uporablja v tem členu, pomeni dohodek iz terjatev kakršnekoli vrste, ne glede na to, ali so zavarovane s hipoteko ali ne in ne glede na to, ali imajo pravico do soudeležbe pri dolžnikovih dobičkih in še posebej pri dohodku iz državnih obveznic in pri dohodku iz zadolžnic ali obveznic. Pogodbene kazni zaradi zamude v plačilu se po tem členu ne štejejo za obresti.
4. Določbe 1. in 2. odstavka ne veljajo, če upravičeni lastnik obresti, rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, kjer nastajajo obresti, preko stalne poslovne enote v tej državi ali če v tej drugi državi pogodbenici opravlja samostojne osebne storitve iz stalne baze, ki se nahaja v njej in je terjatev, v zvezi s katero se izplačujejo obresti, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takem primeru veljajo določbe 7. ali 14. člena, odvisno od primera.
5. Šteje se, da so obresti nastale v državi pogodbenici, kadar je plačnik vlada te države pogodbenice, organ lokalne uprave ali rezident te države pogodbenice. Kadar pa ima oseba, ki plačuje obresti, ne glede na to ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastal dolg, od katerega se plačujejo obresti in te obresti plačuje stalna poslovna enota ali stalna baza, se šteje, da so te obresti nastale v državi pogodbenici, v kateri se nahaja stalna poslovna enota ali stalna baza.
6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med obema in kako drugo osebo, znesek obresti glede na terjatev, za katero se plačujejo, presega znesek, ki bi bil dogovorjen med plačnikom in upravičenim lastnikom, če takega odnosa ne bi bilo, določbe tega člena veljajo samo za zadnji omenjeni znesek. V takšnem primeru ostane presežni del plačila obdavčen v skladu z zakoni vsake države pogodbenice, pri tem pa je treba upoštevati druge določbe tega sporazuma.
12. člen
LICENČNINE IN AVTORSKI HONORARJI
1. Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se izplačujejo rezidentu v drugi državi pogodbenici, se lahko obdavčujejo v tej drugi državi pogodbenici.
2. Vendar pa se te licenčnine in avtorski honorarji lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo v skladu z zakoni te države pogodbenice, vendar, če je prejemnik upravičeni lastnik licenčnin in avtorskih honorarjev, tako obračunan davek ne sme presegati 10 odstotkov bruto zneska licenčnin in avtorskih honorarjev.
3. Izraz “licenčnine in avtorski honorarji”, uporabljen v tem sporazumu, pomeni kakršna koli plačila, prejeta za uporabo ali pravico do uporabe, vsako avtorsko pravico za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi in filmi ali trakovi za radijsko ali televizijsko oddajanje, kakršen koli patent, znanje, zaščitno znamko, obliko ali model, načrt, tajno formulo ali postopek, ali za uporabo ali pravico do uporabe komercialne ali znanstvene opreme, ali informacij, ki se nanašajo na industrijske, komercialne ali znanstvene izkušnje.
4. Določbe 1. in 2. odstavka ne veljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, v kateri nastajajo licenčnine in avtorski honorarji iz stalne poslovne enote, ki se tam nahaja, ali opravlja v tej drugi državi pogodbenici samostojne osebne storitve iz stalne baze, ki se tam nahaja, in je pravica ali lastnina, v zvezi s katero se izplačujejo licenčnine in avtorski honorarji, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takih primerih veljajo določbe 7. ali 14. člena, odvisno od primera.
5. Šteje se, da licenčnine in avtorski honorarji nastanejo v državi pogodbenici, če je plačnik vlada te države pogodbenice, organ lokalne uprave ali rezident te države pogodbenice. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katerima nastane obveznost za plačilo licenčnin in avtorskih honorarjev in licenčnine in avtorske honorarje plačuje stalna poslovna enota ali stalna baza, se šteje, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, v kateri se nahaja stalna poslovna enota ali stalna baza.
6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med obema in kako drugo osebo, znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se izplačujejo, presega znesek, za katerega bi se dogovorila plačnik in upravičeni lastnik, če ne bi bilo takšnega odnosa, določbe tega člena veljajo samo za zadnji omenjeni znesek. V takšnem primeru se presežni del plačila obdavči v skladu z zakoni vsake države pogodbenice, pri tem pa se mora upoštevati druge določbe tega sporazuma.
13. člen
KAPITALSKI DOBIČKI
1. Dobički, ki jih rezident države pogodbenice dobi z odtujitvijo nepremičnin, ki smo jih navedli v 6. členu in se nahajajo v drugi državi pogodbenici, se lahko obdavčijo v tej drugi državi pogodbenici.
2. Dobički od odtujitve premičnin, ki so del poslovne lastnine stalne poslovne enote, ki ga ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki pripadajo stalni bazi, ki jo ima rezident države pogodbenice na razpolago v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, vključujoč dobičke od odtujitve takšne stalne poslovne enote (samostojno ali skupaj s celotnim podjetjem) ali takšne stalne baze, se lahko obdavčijo v tej drugi državi pogodbenici.
3. Dobički od odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin v zvezi s prevozi takih ladij ali letal, se obdavčijo samo v državi pogodbenici, v kateri je sedež uprave podjetja.
4. Dobički od odtujitve kakršnega koli drugega premoženja, razen premoženja, navedenega v odstavkih 1 do 3, se obdavčijo samo v državi pogodbenici, katere rezident je odsvojitelj.
14. člen
SAMOSTOJNE OSEBNE STORITVE
1. Dohodek, ki ga rezident države pogodbenice ustvari s strokovnimi storitvami ali drugimi samostojnimi dejavnostmi, se obdavči samo v tej državi pogodbenici, razen v enem od naslednjih primerov, kjer se tak dohodek lahko obdavči tudi v drugi državi pogodbenici:
a) če ima svojo stalno bazo za opravljanje svojih dejavnosti, ki mu je vedno na voljo v drugi državi pogodbenici; v tem primeru se lahko v tej drugi državi pogodbenici obdavči samo tolikšen del dohodka, kolikor ga lahko pripišemo tej stalni bazi;
b) če je njegovo bivanje v drugi državi pogodbenici v obdobju ali obdobjih, ki presegajo skupno 183 dni v koledarskem letu določenega leta; v tem primeru lahko druga država pogodbenica obdavči samo toliko dohodka, kot ga ustvari s svojo dejavnostjo v tej drugi državi pogodbenici.
2. Izraz “strokovne storitve” vključuje še posebej samostojne znanstvene, literarne, umetniške, izobraževalne ali pedagoške dejavnosti kot tudi samostojne dejavnosti zdravnikov, odvetnikov, inženirjev, arhitektov, zobozdravnikov in računovodij.
15. člen
NESAMOSTOJNE OSEBNE STORITVE
1. V skladu z določbami iz 16., 18., 19., 20. in 21. člena se plače, mezde in drugi podobni honorarji, ki jih prejema rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi pogodbenici, razen, če je zaposlitev v drugi državi pogodbenici. Če je zaposlitev v drugi državi pogodbenici, se lahko takšni honorarji obdavčijo v tej drugi državi pogodbenici.
2. Kljub določbam 1. odstavka se honorar, ki ga prejme rezident države pogodbenice iz zaposlitve v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če:
a) je prejemnik prebival v drugi državi pogodbenici v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v koledarskem letu; in
b) se honorar izplača oziroma ga izplačajo v imenu delodajalca, ki ni rezident druge države pogodbenice; in
c) honorarja ne plačuje stalna poslovna enota ali stalna baza, ki jo ima delodajalec v drugi državi pogodbenici.
3. Kljub določbam 1. in 2. odstavka tega člena se honorar iz zaposlitve na ladji ali letalu, s katerim opravlja prevoze v mednarodnem prometu podjetje države pogodbenice, obdavči samo v državi pogodbenici, v kateri se nahaja sedež uprave podjetja.
16. člen
PLAČILA DIREKTORJEM
Plačila direktorjem in druga podobna plačila, ki jih prejema rezident države pogodbenice kot član upravnega odbora družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi pogodbenici.
17. člen
UMETNIKI IN ŠPORTNIKI
1. Kljub določbam 14. in 15. člena se lahko dohodek, ki ga prejme rezident države pogodbenice kot na primer gledališki, filmski, radijski ali televizijski umetnik ali glasbenik ali kot športnik, s svojimi osebnimi dejavnostmi, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi pogodbenici.
2. Kadar dohodek iz osebnih dejavnosti, ki jih izvaja umetnik ali športnik s to svojo dejavnostjo, ne pripada samemu umetniku ali športniku, temveč drugi osebi, je ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavčen v državi pogodbenici, v kateri se opravljajo dejavnosti umetnika ali športnika.
3. Kljub določbam 1. in 2. odstavka je dohodek, ki ga umetniki ali športniki, ki so rezidenti države pogodbenice, zaslužijo z dejavnostmi v drugi državi pogodbenici v okviru kulturne ali športne izmenjave med vladama obeh držav pogodbenic, oproščen davka v tej drugi državi pogodbenici.
18. člen
POKOJNINE
V skladu z določbami 2. odstavka 19. člena se pokojnine in druga podobna nadomestila, ki se izplačajo rezidentu države pogodbenice za preteklo zaposlitev, obdavčijo samo v tej državi pogodbenici.
19. člen
DRŽAVNE SLUŽBE
1. a) Nadomestila, razen pokojnin, ki jih izplača država pogodbenica ali njeni organi lokalne uprave posamezniku za storitve, ki jih opravi za to državo pogodbenico ali njen organ lokalne uprave pri opravljanju državnih funkcij, se obdavčijo samo v tej državi pogodbenici.
b) Takšno nadomestilo pa je lahko obdavčeno samo v drugi državi pogodbenici, če so storitve izvršene v drugi državi pogodbenici in če je posameznik rezident te druge države pogodbenice, ki je:
(i) državljan te druge države pogodbnice; ali
(ii) ni postal rezident te druge države pogodbenice izključno za namene opravljanja storitev.
2. a) Vsaka pokojnina, ki jo s sredstvi ali iz sredstev skladov, ki jih je oblikovala država pogodbenica ali njeni organi lokalne uprave za posameznika v zvezi z opravljenimi storitvami za vlado te pogodbenice ali organ njene lokalne uprave, se obdavči samo v tej državi pogodbenici.
b) Vendar pa se takšna pokojnina obdavči samo v drugi državi pogodbenici, če je posameznik rezident in državljan te druge države pogodbenice.
3. Določila 15., 16., 17. in 18. člena se uporabljajo za nadomestila in pokojnine za storitve, opravljene v zvezi s posli države pogodbenice ali njenega organa lokalne uprave.
20. člen
PROFESORJI IN RAZISKOVALCI
1. Posameznik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice, in je prisoten v prvi omenjeni državi pogodbenici z namenom, da bi poučeval, predaval ali vodil raziskave na univerzi, fakulteti, šolski ali vzgojni ustanovi ali na raziskovalni ustanovi in ga akreditira vlada prve omenjene države pogodbenice, je oproščen davka za honorarje za tako poučevanje, predavanje ali raziskovanje v prvi omenjeni državi pogodbenici za obdobje dveh let od datuma prvega prihoda v prvo omenjeno državo pogodbenico.
2. Določbe 1. odstavka tega člena ne veljajo za dohodek od raziskav ali poučevanja, če to raziskovanje ali poučevanje ni družbeno koristno, temveč gre predvsem za zasebne koristi posameznika ali več takšnih posameznikov.
21. člen
ŠTUDENTI IN UČENCI
1. Študent, pripravnik ali učenec, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice, in ki je v prvi omenjeni državi pogodbenici prisoten samo zaradi svojega izobraževanja, usposabljanja, je oproščen davkov v prvi omenjeni državi na naslednja plačila ali dohodke, ki jih prejema za svoje vzdrževanje, izobraževanje ali usposabljanje:
a) plačila, ki izvirajo iz virov izven države pogodbenice za vzdrževanje, izobraževanje, študij, raziskovanje ali usposabljanje; in
b) dotacije, štipendije ali nagrade, ki jih dodeli vlada ali znanstvena, izobraževalna, kulturna, ali druga organizacija, ki je oproščena plačevanja davkov.
2. Kar zadeva nagrade iz zaposlitve, je študent, pripravnik ali učenec, kot opredeljen v 1. odstavku, med takim izobraževanjem ali usposabljanjem upravičen do istih oprostitev, olajšav ali znižanj davkov, do katerih so upravičeni rezidenti države, v kateri se izobražuje ali usposablja.
22. člen
DRUGI DOHODKI
1. Deli dohodka rezidenta države pogodbenice, iz česar koli izvirajo, in niso obravnavani v predhodnih členih tega sporazuma, se obdavčijo samo v tisti državi pogodbenici.
2. Določbe 1. odstavka ne veljajo za dohodek, ki ne izvira iz nepremičnin kot so opredeljene v 2. odstavku 6. člena, če prejemnik takega dohodka, rezident države pogodbenice, opravlja posle v drugi državi pogodbenici preko stalne poslovne enote, ki se nahaja v njej, ali opravlja v drugi državi pogodbenici samostojne osebne storitve preko stalne baze, ki se nahaja v njej, in je pravica ali lastnina, za katero se plačuje dohodek, dejansko povezana z takšno stalno poslovno enoto ali stalno bazo. V takšnem primeru veljajo določbe 7. ali 14. člena, odvisno od primera.
23. člen
METODE ZA ODPRAVO DVOJNEGA OBDAVČEVANJA
1. Na Kitajskem bo dvojno obdavčevanje odpravljeno, kot sledi:
a) kadar rezident Kitajske dobiva dohodek iz Slovenije, se znesek davka na ta dohodek, ki je plačljiv v Sloveniji v skladu z določbami tega sporazuma, upošteva pri kitajskem davku za tega rezidenta. Višina upoštevanega zneska pa ne sme presegati zneska kitajskega davka na ta dohodek, izračunanega v skladu z davčnimi zakoni in predpisi na Kitajskem.
b) kadar je dohodek iz Slovenije dividenda, ki jo izplača družba – rezident Slovenije – družbi – rezidentu Kitajske – in ki ne poseduje več kot 10 odstotkov delnic družbe, ki izplačuje dividende, se upošteva davek, ki ga Sloveniji plača družba, ki izplačuje dividende v skladu s svojimi dohodki.
2. V Sloveniji bo dvojno obdavčevanje odpravljeno, kot sledi:
kadar rezident Slovenije dobi dohodek, ali je dohodek v skladu z določbami tega sporazuma obdavčljiv na Kitajskem, bo Slovenija dovolila: kot odbitek davka na dohodek tega rezidenta znesek, ki je enak dohodku, ki je bil plačan na Kitajskem; takšen odbitek v nobenem primeru ne sme presegati tistega davka na dohodek, ki je bil izračunan pred odbitkom, in ki se nanaša na dohodek, ki je obdavčljiv na Kitajskem, če gre za tak primer.
24. člen
NEPRISTRANSKOST
1. Državljani države pogodbenice v drugi državi pogodbenici ne bodo zavezani nobenemu obdavčevanju ali kakršnim koli zahtevam s tem v zvezi, ki je drugačno ali bolj obremenjujoče kot obdavčevanje za državljane druge države pogodbenice v enakih okoliščinah.
2. Obdavčenje stalne poslovne enote, ki ga ima podjetje države pogodbenice v drugi državi pogodbenici, ne bo manj ugodno obdavčeno v drugi državi pogodbenici, kot bi bilo obdavčenje podjetij te druge države pogodbenice, ki opravlja enake dejavnosti. Določbe tega odstavka se ne razumejo, kot da zavezujejo državo pogodbenico, da dodeli rezidentom druge države pogodbenice kakršne koli osebne olajšave in odbitke za davčne namene na račun osebnega statusa ali družinskih obveznosti, ki jih dodeljuje svojim državljanom.
3. Razen kjer veljajo določbe 9. člena, 6. odstavka 11. člena ali 6. odstavka 12. člena, se obresti, licenčnine in avtorski honorarji in druga izplačila, ki jih izplačuje podjetje države pogodbenice rezidentu druge države pogodbenice, za namene določitve obdavčljivega dobička takega podjetja odbijajo pod istimi pogoji, kot če bi bili izplačani rezidentu prve omenjene države.
4. Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno, v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne bodo v prvi omenjeni državi zavezana nikakršnemu obdavčevanju ali zahtevam s tem v zvezi, ki bi bile drugačne ali bolj obremenjujoče kot obdavčenje in s tem povezane zahteve, katerim so zavezana druga podobna podjetja prve omenjene države.
5. Določbe tega člena veljajo kljub določbam 2. člena za davke vseh vrst in opisov.
25. člen
POSTOPEK SKUPNEGA DOGOVORA
1. Kadar oseba meni, da so ali bodo dejanja ene ali obeh držav pogodbenic imela za posledico obdavčevanje, ki ni v skladu z določbami tega sporazuma, lahko ne glede na sredstva, ki mu jih nudi domača zakonodaja teh dveh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, če se njegov primer nanaša na 1. odstavek 24. člena, pa tisti državi pogodbenici, katere državljan je. Zadeva mora biti vložena v treh letih od prve prijave dejanja, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami tega sporazuma.
2. Pristojni organ si mora, če se mu zdi pritožba upravičena in če sam ne more priti do zadovoljive rešitve, prizadevati razrešiti primer v skupnem dogovoru s pristojnim organom druge države pogodbenice, da bi se izognil obdavčenju, ki ni v skladu z določbami tega sporazuma. Vsak dogovor, ki ga skleneta, je treba izvajati ne glede na prekluzivne roke v domači zakonodaji držav pogodbenic.
3. Pristojni organi držav pogodbenic si morajo prizadevati s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki izvirajo iz razlage ali uporabe tega sporazuma. Prav tako se lahko med seboj posvetujejo o odpravi dvojnega obdavčevanja v primerih, ki jih ne predvideva ta sporazum.
4. Pristojni organi držav pogodbenic lahko neposredno komunicirajo druga z drugo, da bi dosegle dogovor v smislu 2. in 3. odstavka. Kadar je za dosego dogovora priporočljivo, se pristojni organi držav pogodbenic lahko sestanejo za ustno izmenjavo mnenj.
26. člen
IZMENJAVA INFORMACIJ
1. Pristojni organi držav pogodbenic bodo izmenjavali informacije, ki so nujne za izvajanje določb tega sporazuma ali domačih zakonov držav pogodbenic, ki veljajo za davke, ki so zajeti v tem sporazumu, če obdavčevanje v skladu z njimi ne nasprotuje temu sporazumu, še posebej, če gre za preprečevanje utaje takšnih davkov. Izmenjava informacij ni omejena s 1. členom. Vsaka informacija države pogodbenice je tajna in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), ki odmerjajo ali pobirajo davke iz tega sporazuma, ki izvajajo njihovo izterjavo ali pregon v zvezi z njimi, ali odločajo o pritožbah v zvezi z njimi. Te osebe in oblasti morajo uporabljati informacije samo v te namene. Informacije lahko razkrijejo na javnih sodnih razpravah ali pri sodnih odločitvah.
2. V nobenem primeru se določbe 1. odstavka ne smejo razumeti, kot da nalagajo obveznosti državi pogodbenici:
a) da izvaja administrativne ukrepe, ki niso v skladu z zakonodajo ali administrativno prakso te ali druge države pogodbenice;
b) da preskrbi informacije, ki jih ni mogoče dobiti po zakonski ali običajni upravni poti te ali druge države pogodbenice;
c) da preskrbi informacije, ki bi razkrile kakršno koli trgovsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali strokovne postopke ali informacije, katerih razkritje bi nasprotovalo javni politiki (ordre public).
27. člen
DIPLOMATSKI PREDSTAVNIKI IN KONZULARNI USLUŽBENCI
Nič v tem sporazumu ne vpliva na davčne ugodnosti diplomatskih predstavnikov ali konzularnih uslužbencev, določene s splošnimi pravili mednarodnega prava ali z določbami posebnih sporazumov.
28. člen
ZAČETEK VELJAVNOSTI
Ta sporazum začne veljati trideseti dan po datumu, ko bosta izmenjani diplomatski noti, ki bosta naznanili zaključek notranjih zakonskih postopkov, ki so potrebni v obeh državah pogodbenicah za uveljavitev tega sporazuma. Ta sporazum velja za dohodek, ki izvira iz davčnih let, ki se začno na prvi dan januarja ali po prvem dnevu januarja naslednjega leta, ki sledi letu, ko sporazum začne veljati.
29. člen
PRENEHANJE VELJAVNOSTI
Ta sporazum velja za nedoločen čas, vendar lahko vsaka država pogodbenica na ali pred tridesetim dnevom junija v vsakem koledarskem letu, ki se začenja po izteku obdobja petih let od datuma njegove uveljavitve, pošlje drugi državi pogodbenici po diplomatski poti pisno obvestilo o prenehanju veljavnosti. V takem primeru ta sporazum preneha veljati za dohodek, ki izvira iz davčnih let, ki se začno na prvi dan ali po prvem dnevu januarja v koledarskem letu, ki sledi letu, ko je bilo dano obvestilo o prenehanju.
Sestavljeno v Beijingu dne 13. februarja 1995 v dveh izvodih v slovenskem, kitajskem in angleškem jeziku. Vsa tri besedila so enako verodostojna. V primeru razhajanj v razlagi je merodajno angleško besedilo.
Za Vlado
Republike Slovenije
Ivan Seničar l. r.
Za Vlado
Ljudske republike Kitajske
Lui Zhongli l. r.
PROTOKOL
Ob podpisu Sporazuma med Vlado Republike Slovenije in Vlado Ljudske republike Kitajske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki na dohodek (v nadaljevanju: “sporazum”), sta se obe strani strinjali z naslednjimi določbami, ki so sestavni del tega sporazuma:
1. V tem sporazumu izraz “sedež uprave” pomeni za Slovenijo kakršno koli pravno osebo, ustanovljeno v Sloveniji v skladu s slovensko zakonodajo.
2. V zvezi z 8. členom je dohodek, ki ga na Kitajskem ustvari podjetje, ki je rezident Slovenije, s prevozi z ladjami ali letali v mednarodnem prometu, oproščen poslovnega davka na Kitajskem; dohodek, ki ga v Sloveniji ustvari podjetje, ki je rezident Kitajske, s prevozi ladij ali letal v mednarodnem prometu, je oproščen kakršnih koli davkov, podobnih poslovnemu davku na Kitajskem, ki bi jih zahtevala Slovenija.
Sestavljeno v Beijingu dne 13. februarja 1995 v dveh izvodih v slovenskem, kitajskem in angleškem jeziku. Vsa tri besedila so enako verodostojna. V primeru razhajanj v razlagi je merodajno angleško besedilo.
Za Vlado
Republike Slovenije
Ivan Seničar l. r.
Za Vlado
Ljudske republike Kitajske
Lui Zhongli l. r.
A G R E E M E N T
BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of the Republic of Slovenia and the Government of the People’s Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
Article 1
PERSONAL SCOPE
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are:
a) in the People’s Republic of China:
(i) the individual income tax;
(ii) the income tax for enterprises with foreign investment and foreign enterprises;
(iii) the local income tax;
(hereinafter referred to as “Chinese tax”);
b) in the Republic of Slovenia:
(i) the tax on profits of legal persons, including income from transportation services of a foreign person not having his agency in the territory of the Republic of Slovenia;
(ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains, royalties and income from immovable and movable property;
(hereinafter referred to as “Slovenian tax”).
4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean Slovenia or China as the context requires;
b) the term “China” means the People’s Republic of China; when used in geographical sense, means all the territory of the People’s Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law;
c) the term “Slovenia” means the territory of the Republic of Slovenia including the sea area, sea-bed and subsoil adjacent to the territorial sea in which the Republic of Slovenia, may exercise its sovereign rights and jurisdiction in accordance with international law and its domestic legislation;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any 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, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
g) the term “national” means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
i) the term “competent authority” means, in the case of China, the State Administration of Taxation or its authorized representative, and in the case of Slovenia, the Ministry of Finance of the Republic of Slovenia or its authorized representative.
2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.
Article 4
RESIDENT
1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (center of vital interests);
b) If the State in which he has his center of vital interests can not be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the State in which he has an habitual abode;
c) If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
d) If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its head office is situated.
Article 5
PERMANENT ESTABLISHMENT
1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop; and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term “permanent establishment” likewise encompasses:
a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 12 months;
b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 12 months.
4. Notwithstanding the provisions of paragraphs 1 to 3, the term “permanent establishment” shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on advertising, information, scientific research or similar activities of a preparatory or auxiliary character for the enterprise;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom the provisions of paragraph 6 apply – is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, 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 Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise) , shall not of itself constitute either company a permanent establishment of the other.
Article 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other Contracting State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case 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 and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State, but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
SHIPPING AND AIR TRANSPORT
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
2. If the place of head office of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an 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 a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Article 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income from shares, or other rights, not being debt- claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State.
Article 11
INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt- claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 12
ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, know-how, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State .
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
4.Gains from the alienation of any property other than that referred to in paragraphs 1 to 3, shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State:
a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State;
b) if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year concerned; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.
3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by an enterprise of a Contracting State in international traffic, shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
Article 16
DIRECTORS’ FEES
Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Article 17
ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural or sports exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State.
Article 18
PENSIONS
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Article 19
GOVERNMENT SERVICE
1.a) Remuneration, other than pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that Contracting State or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.
b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who:
(i) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting 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 local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or a local authority thereof shall be taxable only in that Contracting State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.
Article 20
PROFESSORS AND RESEARCHERS
1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first- mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
2. The provisions of paragraph 1 of this Article shall not apply to income from research or teaching if such research or teaching is undertaken not in the public interest but primarily for the private benefit of an individual or several such individuals.
Article 21
STUDENTS AND TRAINEES
1. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training; and
b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization.
2. In respect of remuneration from employment, a student, business apprentice or trainee described in paragraph 1 shall be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.
Article 22
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Article 23
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION
1. In China, double taxation shall be eliminated as follows:
a) Where a resident of China derives income from Slovenia the amount of tax on that income payable in Slovenia in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
b) Where the income derived from Slovenia is a dividend paid by a company which is a resident of Slovenia to a company which is a resident of China and which owns not less than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the tax paid to Slovenia by the company paying the dividend in respect of its income.
2. In Slovenia, double taxation shall be eliminated as follows:
Where a resident of Slovenia derives income or which, in accordance with the provisions of this Agreement, may be taxed in China, Slovenia shall allow: as a deduction from the tax on the income of that resident, an amount equal to the income paid in China; Such a deduction shall in no case exceed that portion of the income tax which has been computed before making the deduction which is attributable to the income, as the case may be, which may be taxed in China.
Article 24
NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3. Except where the provisions of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 25
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for reaching agreement, representatives of the competent authorities of the Contracting States may meet together for an oral exchange of opinions.
Article 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to this Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the 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 that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 27
DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Article 28
ENTRY INTO FORCE
This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each of the Contracting States for the entry into force of this Agreement have been exchanged. This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force.
Article 29
TERMINATION
This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State through the diplomatic channels. In such event this Agreement shall cease to have effect as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
Done at Beijing on the day of February 13, 1995, in duplicate in the Slovenian, Chinese and English languages. Three texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail.
For the Government of the
Republic of Slovenia
Ivan Seničar, (s)
For the Government of the
People’s Republic of China
Lui Zhongli, (s)
PROTOCOL
At the signing of the Agreement between the Government of the Republic of Slovenia and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Agreement”) , both sides have agreed upon the following provisions which form an integral part of the Agreement:
1. For the purpose of this Agreement , the term”head office” means, in the case of Slovenia, any legal entity formed in Slovenia in accordance with the laws of Slovenia.
2. In connection with Article 8, income derived from China by an enterprise which is a resident of Slovenia from the operation of ships or aircraft in international traffic shall be exempt from the business tax in China; Income derived from Slovenia by an enterprise which is a resident of China from the operation of ships or aircraft in international traffic shall be exempt from any tax similar to the business tax in China which may be imposed in Slovenia.
Done at Beijing on the day of February 13, 1995, in duplicate in the Slovenian, Chinese and English languages. Three texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail.
For the Government of the
Republic of Slovenia
Ivan Seničar, (s)
For the Government of the
People’s Republic of China
Lui Zhongli, (s)
3. člen
Za izvajanje sporazuma skrbi ministrstvo, pristojno za finance.
4. člen
Ta zakon začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/95-9/1
Ljubljana, dne 29. septembra 1995
Predsednik
Državnega zbora
Republike Slovenije
Jožef Školč l. r.