Uradni list

Številka 46
Uradni list RS, št. 46/2008 z dne 13. 5. 2008
Uradni list

Uradni list RS, št. 46/2008 z dne 13. 5. 2008

Kazalo

59. Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Združenega kraljestva Velika Britanija in Severna Irska o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, s protokolom (BGBIDO), stran 1549.

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 Konvencije med Vlado Republike Slovenije in Vlado Združenega kraljestva Velika Britanija in Severna Irska o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, s protokolom (BGBIDO)
Razglašam Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Združenega kraljestva Velika Britanija in Severna Irska o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, s protokolom (BGBIDO), ki ga je sprejel Državni zbor Republike Slovenije na seji 22. aprila 2008.
Št. 003-02-4/2008-19
Ljubljana, dne 30. aprila 2008
dr. Danilo Türk l.r.
Predsednik
Republike Slovenije
Z A K O N
O RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENEGA KRALJESTVA VELIKA BRITANIJA IN SEVERNA IRSKA O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA, S PROTOKOLOM (BGBIDO)
1. člen
Ratificira se Konvencija med Vlado Republike Slovenije in Vlado Združenega kraljestva Velika Britanija in Severna Irska o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, s protokolom, podpisana v Londonu 13. novembra 2007.
2. člen
Konvencija s protokolom se v izvirniku v slovenskem in angleškem jeziku glasi:
K O N V E N C I J A
MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENEGA KRALJESTVA VELIKA BRITANIJA IN SEVERNA IRSKA O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA
Vlada Republike Slovenije in Vlada Združenega kraljestva Velika Britanija in Severna Irska sta se
v želji, da bi sklenili konvencijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja,
dogovorili o naslednjem:
1. ČLEN
Osebe, za katere se uporablja konvencija
Ta konvencija se uporablja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.
2. ČLEN
Davki, za katere se uporablja konvencija
(1) Ta konvencija se uporablja za davke od dohodka in premoženja, ki se uvedejo v imenu države pogodbenice ali njenih političnih enot ali lokalnih oblasti, ne glede na način njihove uvedbe.
(2) Za davke od dohodka in premoženja se štejejo vsi davki, uvedeni na celoten dohodek, celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin in davki na zvišanje vrednosti kapitala.
(3) Obstoječi davki, za katere se uporablja ta konvencija, so zlasti:
(a) v Republiki Sloveniji:
(i) davek od dohodkov pravnih oseb,
(ii) dohodnina in
(iii) davek od premoženja
(v nadaljevanju »slovenski davek«);
(b) v Združenem kraljestvu:
(i) davek od dohodka,
(ii) davek od dohodka pravnih oseb in
(iii) davek od kapitalskih dobičkov
(v nadaljevanju »davek Združenega kraljestva«).
(4) Konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki se po datumu podpisa konvencije uvedejo poleg obstoječih davkov ali namesto njih. Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
3. ČLEN
Splošna opredelitev izrazov
(1) V tej konvenciji, razen če sobesedilo ne zahteva drugače:
(a) izraz »Slovenija« pomeni Republiko Slovenijo, in ko se uporablja v geografskem pomenu, ozemlje Slovenije, vključno z morskim območjem, morskim dnom in morskim podzemljem ob teritorialnem morju, na katerem lahko Slovenija uveljavlja svoje suverene pravice in jurisdikcijo v skladu s svojo domačo zakonodajo in mednarodnim pravom;
(b) izraz »Združeno kraljestvo« pomeni Veliko Britanijo in Severno Irsko, vključno z območjem zunaj teritorialnega morja Združenega kraljestva, ki je določeno po njegovi zakonodaji o epikontinentalnem pasu in v skladu z mednarodnim pravom kot območje, na katerem lahko Združeno kraljestvo uveljavlja svoje pravice glede morskega dna in morskega podzemlja ter njunih naravnih virov;
(c) izraza »država pogodbenica« in »druga država pogodbenica« pomenita Slovenijo ali Združeno kraljestvo, kakor zahteva sobesedilo;
(d) izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb, vendar ob upoštevanju drugega odstavka tega člena ne vključuje osebne družbe;
(e) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
(f) izraz »podjetje« se nanaša na kakršno koli poslovanje;
(g) izraza »podjetje države pogodbenice« in »podjetje druge države pogodbenice« pomenita podjetje, ki ga upravlja rezident države pogodbenice, oziroma podjetje, ki ga upravlja rezident druge države pogodbenice;
(h) izraz »mednarodni promet« pomeni prevoz z ladjo ali letalom, ki ga opravlja podjetje države pogodbenice, razen če se z ladjo ali letalom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici;
(i) izraz »pristojni organ« pomeni:
(i) za Slovenijo Ministrstvo za finance Republike Slovenije ali njegovega pooblaščenega predstavnika;
(ii) za Združeno kraljestvo Davčno in carinsko upravo Njenega veličanstva (Commissioners for Her Majesty's Revenue and Customs) ali njenega pooblaščenega predstavnika;
(j) izraz »državljan« pomeni:
(i) v zvezi s Slovenijo:
(aa) posameznika, ki ima državljanstvo Slovenije;
(bb) pravno osebo, osebno družbo ali združenje, katerega status izhaja iz veljavne zakonodaje v Sloveniji;
(ii) v zvezi z Združenim kraljestvom britanskega državljana ali britanski subjekt, ki nima državljanstva katere druge države ali ozemlja držav Commonwealtha pod pogojem, da ima pravico do naselitve v Združenem kraljestvu, in pravno osebo, osebno družbo ali združenje, katerega status izhaja iz veljavne zakonodaje v Združenem kraljestvu;
(k) izraz »poslovanje« vključuje opravljanje poklicnih storitev in drugih samostojnih dejavnosti.
(2) Za namene te konvencije se kot oseba obravnava osebna družba, katere status izhaja iz slovenske zakonodaje in se po zakonodaji Slovenije obravnava kot enota, ki je davčni zavezanec.
(3) Kadar koli država pogodbenica uporabi konvencijo, ima kateri koli izraz, ki v njej ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po zakonodaji te države za namene davkov, za katere se ta konvencija uporablja, pri čemer kateri koli pomen po veljavni davčni zakonodaji te države prevlada nad pomenom izraza po drugi zakonodaji te države.
4. ČLEN
Rezidentstvo
(1) V tej konvenciji izraz »rezident države pogodbenice« pomeni osebo, ki je po zakonodaji te države dolžna plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave, kraja ustanovitve ali katerega koli drugega podobnega merila, in vključuje tudi to državo in katero koli njeno politično enoto ali lokalno oblast. Ta izraz pa ne vključuje osebe, ki je dolžna plačevati davke v tej državi samo v zvezi z dohodki iz virov v tej državi ali premoženja v njej.
(2) Kadar je zaradi določb prvega odstavka tega člena posameznik rezident obeh držav pogodbenic, se njegov status določi v skladu z naslednjimi pravili:
(a) šteje se samo za rezidenta države pogodbenice, v kateri ima na razpolago stalno prebivališče; če ima stalno prebivališče na razpolago v obeh državah, se šteje samo za rezidenta države, s katero ima tesnejše osebne in ekonomske odnose (središče življenjskih interesov);
(b) če ni mogoče opredeliti države pogodbenice, v kateri ima središče življenjskih interesov, ali če nima v nobeni od držav na razpolago stalnega prebivališča, se šteje samo za rezidenta države, v kateri ima običajno bivališče;
(c) če ima običajno bivališče v obeh državah pogodbenicah ali v nobeni od njiju, se šteje samo za rezidenta države, katere državljan je;
(d) če je državljan obeh držav pogodbenic ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
(3) Kadar je zaradi določb prvega odstavka tega člena oseba, ki ni posameznik, rezident obeh držav pogodbenic, se šteje samo za rezidenta države, v kateri je sedež njene dejanske uprave.
5. ČLEN
Stalna poslovna enota
(1) V tej konvenciji izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja.
(2) Izraz »stalna poslovna enota« vključuje zlasti:
(a) sedež uprave,
(b) podružnico,
(c) pisarno,
(d) tovarno,
(e) delavnico in
(f) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov.
(3) Gradbišče ali projekt gradnje ali postavitve je stalna poslovna enota samo, če traja več kakor dvanajst mesecev.
(4) Ne glede na prejšnje določbe tega člena se šteje, da izraz »stalna poslovna enota« ne vključuje:
(a) uporabe prostorov samo za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki pripada podjetju;
(b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladiščenje, razstavljanje ali dostavo;
(c) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za predelavo, ki jo opravi drugo podjetje;
(d) vzdrževanja stalnega mesta poslovanja samo za nakup dobrin ali blaga za podjetje ali zbiranje informacij za podjetje;
(e) vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge pripravljalne ali pomožne dejavnosti za podjetje;
(f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, navedenih v pododstavkih a do e tega odstavka, če je splošna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna.
(5) Kadar oseba – ki ni zastopnik z neodvisnim statusom, za katerega se uporablja šesti odstavek tega člena – deluje v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, se ne glede na določbe prvega in drugega odstavka tega člena za to podjetje šteje, da ima stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz četrtega odstavka tega člena, zaradi katerih se to stalno mesto poslovanja po določbah navedenega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
(6) Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici samo zato, ker opravlja posle v tej državi prek posrednika, splošnega komisionarja ali katerega koli drugega zastopnika z neodvisnim statusom, če te osebe delujejo v okviru svojega rednega poslovanja.
(7) Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje družbo ali je pod nadzorom družbe, ki je rezident druge države pogodbenice ali opravlja posle v tej drugi državi (prek stalne poslovne enote ali drugače), samo po sebi še ne pomeni, da je ena od družb stalna poslovna enota druge.
6. ČLEN
Dohodek iz nepremičnin
(1) Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
(2) Izraz »nepremičnine« ima pomen, ki ga ima po pravu države pogodbenice, v kateri so te nepremičnine. Izraz vedno vključuje premoženje, ki je sestavni del nepremičnin, živino in opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katere se uporabljajo določbe splošnega prava v zvezi z zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot nadomestilo za izkoriščanje ali pravico do izkoriščanja nahajališč rude, virov ter drugega naravnega bogastva; ladje in letala se ne štejejo za nepremičnine.
(3) Določbe prvega odstavka tega člena se uporabljajo za dohodek, ki se ustvari z neposredno uporabo, dajanjem v najem ali katero koli drugo obliko uporabe nepremičnine.
(4) Določbe prvega in tretjega odstavka tega člena se uporabljajo tudi za dohodek iz nepremičnin podjetja.
7. ČLEN
Poslovni dobiček
(1) Dobiček podjetja države pogodbenice se obdavči samo v tej državi, razen če podjetje ne posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje, kakor je prej navedeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo toliko dobička, kot se pripiše tej stalni poslovni enoti.
(2) Kadar podjetje države pogodbenice posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se ob upoštevanju določb tretjega odstavka tega člena v vsaki državi pogodbenici tej stalni poslovni enoti pripiše dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, če bi bila različno in ločeno podjetje, ki opravlja enake ali podobne dejavnosti pod istimi ali podobnimi pogoji ter povsem neodvisno posluje s podjetjem, katerega stalna poslovna enota je.
(3) Pri določanju dobička stalne poslovne enote je dovoljeno odšteti stroške, ki nastanejo za namene stalne poslovne enote, vključno s poslovodnimi in splošnimi upravnimi stroški, ki so tako nastali v državi, v kateri je stalna poslovna enota, ali drugje.
(4) Če se v državi pogodbenici dobiček, ki se pripiše stalni poslovni enoti, običajno določi na podlagi porazdelitve vsega dobička podjetja na njegove dele, nobena določba v drugem odstavku tega člena tej državi pogodbenici ne preprečuje določiti obdavčljivega dobička s tako običajno porazdelitvijo; sprejeta metoda porazdelitve pa mora biti taka, da je rezultat v skladu z načeli tega člena.
(5) Stalni poslovni enoti se ne pripiše dobiček samo zato, ker nakupuje dobrine ali blago za podjetje.
(6) Za namene prejšnjih odstavkov se dobiček, ki se pripiše stalni poslovni enoti, vsako leto določi po isti metodi, razen če ni upravičenega in zadostnega razloga za nasprotno.
(7) Kadar dobiček vključuje dohodkovne postavke ali kapitalske dobičke, ki so posebej obravnavani v drugih členih te konvencije, določbe tega člena ne vplivajo na določbe tistih členov.
8. ČLEN
Ladijski in letalski prevoz
(1) Dobiček podjetja države pogodbenice iz opravljanja ladijskih ali letalskih prevozov v mednarodnem prometu se obdavči samo v tej državi.
(2) Za namene tega člena dobiček iz opravljanja ladijskih in letalskih prevozov v mednarodnem prometu vključuje:
(a) dobiček iz dajanja v najem prostora na ladjah ali letalih in
(b) dobiček iz uporabe, vzdrževanja ali dajanja v najem zabojnikov (vključno s priklopniki in s tem povezane opreme za prevoz zabojnikov), ki se uporabljajo za prevoz dobrin ali blaga; kadar je tako dajanje v najem ali je taka uporaba, vzdrževanje ali dajanje v najem, odvisno od primera, povezano z opravljanjem ladijskih ali letalskih prevozov v mednarodnem prometu.
(3) Določbe prvega odstavka tega člena se uporabljajo tudi za dobiček iz udeležbe v interesnem združenju, mešanem podjetju ali mednarodni prevozni agenciji, vendar samo za toliko tako ustvarjenega dobička, kot se pripiše sodelujočemu v sorazmerju z njegovim deležem v skupni dejavnosti.
9. ČLEN
Povezana podjetja
(1) Kadar:
(a) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali kapitalu podjetja druge države pogodbenice ali
(b) so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice in v obeh primerih obstajajo ali se vzpostavijo med podjetjema v njunih komercialnih ali finančnih odnosih pogoji, drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, se lahko kakršen koli dobiček, ki bi prirasel enemu od podjetij, če takih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirasel, vključi v dobiček tega podjetja in ustrezno obdavči.
(2) Kadar država pogodbenica v dobiček podjetja te države vključuje – in ustrezno obdavči – dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička. Pri določanju take prilagoditve je treba upoštevati druge določbe te konvencije, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.
10. ČLEN
Dividende
(1) Dividende, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
(2) (a) Dividende iz prvega odstavka tega člena pa se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki dividende plačuje, in v skladu z zakonodajo te države, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati 15 odstotkov bruto zneska dividend.
(b) Ne glede na določbe pododstavka a se dividende ne obdavčijo v državi pogodbenici, katere rezident je družba, ki dividende plačuje, če je upravičeni lastnik dividend rezident druge države pogodbenice in je družba, ki ima v neposredni lasti najmanj 20 odstotkov kapitala družbe, ki plačuje dividende. Ta odstavek ne vpliva na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende.
(3) Izraz »dividende«, kot je uporabljen v tem členu, pomeni dohodek iz delnic, ustanoviteljskih delnic ali drugih pravic do udeležbe pri dobičku, ki niso terjatve, in tudi dohodek iz drugih korporacijskih pravic, ki se davčno obravnava enako kot dohodek iz delnic po zakonodaji države pogodbenice, katere rezident je družba, ki dividende deli, in vključuje tudi vsak drug del dohodka, ki se po zakonodaji države, katere rezident je družba, ki dividende plačuje, obravnava kot dividenda ali razdelitev, ki jo opravi družba.
(4) Določbe prvega in drugega odstavka tega člena se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, prek stalne poslovne enote v njej in je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena te konvencije.
(5) Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država pogodbenica ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države ali če je delež, v zvezi s katerim se take dividende plačajo, dejansko povezan s stalno poslovno enoto v tej drugi državi, niti ne sme uvesti davka od nerazdeljenega dobička na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v taki drugi državi.
(6) Nobena olajšava po tem členu ni na voljo, če je bil glavni namen ali eden od glavnih namenov katere koli osebe, povezane z nastankom ali prenosom delnic ali drugih pravic, v zvezi s katerimi se dividenda plača, izkoristiti ta člen s takim nastankom ali prenosom.
11. ČLEN
Obresti
(1) Obresti, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
(2) Take obresti pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik obresti rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska obresti.
(3) Ne glede na določbe drugega odstavka tega člena se obresti, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, obdavčijo samo v tej drugi državi, če je tak rezident upravičeni lastnik obresti in:
(a) je plačnik ali prejemnik obresti vlada države pogodbenice, njena politična enota ali lokalna oblast ali
(b) se obresti plačajo za posojilo, ki ga je dala, zanj dala poroštvo ali ga zavarovala, ali za katero koli drugo terjatev ali kredit, za katerega je dala poroštvo ali ga je zavarovala ustanova v Sloveniji, ki je pooblaščena za delovanje v skladu z zakonom o zavarovanju in financiranju mednarodnih poslovnih transakcij, ali Uprava za jamstva izvoznih kreditov Združenega kraljestva (United Kingdom Export Credits Guarantee Department), ali
(c) se obresti plačajo za posojilo, ki ga je dala, zanj dala poroštvo ali ga zavarovala Banka Anglije (The Bank of England) ali Banka Slovenije, ali
(d) sta plačnik in prejemnik družbi in ima katera koli od njiju v neposredni lasti najmanj 20 odstotkov kapitala druge družbe ali ima tretja družba, ki je rezident države pogodbenice, v neposredni lasti najmanj 20 odstotkov kapitala obeh družb, tiste, ki plača obresti, in tiste, ki prejme obresti.
(4) Izraz »obresti«, kot je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali imajo pravico do udeležbe pri dolžnikovem dobičku, in zlasti dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic. Ta izraz ne vključuje nobenega dela dohodka, ki se obravnava kot dividenda po določbah 10. člena te konvencije.
(5) Določbe prvega, drugega in tretjega odstavka tega člena se ne uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri obresti nastanejo, prek stalne poslovne enote v njej in je terjatev, v zvezi s katero se obresti plačajo, dejansko povezana s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena te konvencije.
(6) Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala zadolžitev, za katero se plačajo obresti, ter take obresti krije taka stalna poslovna enota, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota.
(7) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek plačanih obresti iz kakršnega koli razloga presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
(8) Nobena olajšava po tem členu ni na voljo, če je bil glavni namen ali eden od glavnih namenov katere koli osebe, povezane z nastankom ali prenosom terjatve, v zvezi s katero se obresti plačajo, izkoristiti ta člen s takim nastankom ali prenosom.
12. ČLEN
Licenčnine in avtorski honorarji
(1) Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
(2) Take licenčnine in avtorski honorarji pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska takih licenčnin in avtorskih honorarjev.
(3) Izraz »licenčnine in avtorski honorarji«, kot je uporabljen v tem členu, pomeni plačila vsake vrste, prejeta kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo (vključno s kinematografskimi filmi in filmi ali trakovi za radijsko ali televizijsko predvajanje), katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah (know-how).
(4) Določbe prvega in drugega odstavka tega člena se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se licenčnine in avtorski honorarji plačajo, dejansko povezano s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena te konvencije.
(5) Šteje se, da licenčnine in avtorski honorarji nastanejo v državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala obveznost za plačilo licenčnin in avtorskih honorarjev ter take licenčnine in avtorske honorarje krije taka stalna poslovna enota, se šteje, da so take licenčnine in avtorski honorarji nastali v državi, v kateri je stalna poslovna enota.
(6) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek plačanih licenčnin in avtorskih honorarjev iz kakršnega koli razloga presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
(7) Nobena olajšava po tem členu ni na voljo, če je bil glavni namen ali eden od glavnih namenov katere koli osebe, povezane z nastankom ali prenosom pravic, v zvezi s katerimi se licenčnine in avtorski honorarji plačajo, izkoristiti ta člen s takim nastankom ali prenosom.
13. ČLEN
Kapitalski dobički
(1) Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo nepremičnin, ki so navedene v 6. členu te konvencije in so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
(2) Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo:
(a) delnic ali drugih primerljivih pravic, razen delnic s seznama odobrene borze, katerih vrednost ali večji del vrednosti izhaja neposredno ali posredno iz nepremičnega premoženja, ki je v drugi državi pogodbenici, ali
(b) deleža v osebni družbi ali skladu, katerega premoženje je v glavnem sestavljeno iz nepremičnega premoženja, ki je v drugi državi pogodbenici, ali iz delnic ali pravic iz pododstavka a tega odstavka, se lahko obdavči v tej drugi državi.
(3) Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem), se lahko obdavči v tej drugi državi.
(4) Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo ladij ali letal, s katerimi podjetje te države pogodbenice opravlja prevoze v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v tej državi.
(5) Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prvem, drugem, tretjem in četrtem odstavku tega člena, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
(6) Določbe tega člena ne vplivajo na pravico države pogodbenice, da v skladu s svojo zakonodajo odmeri davek, obračunan v zvezi z dobičkom iz odtujitve premoženja osebe, ki je rezident te države kadar koli v davčnem letu, v katerem je premoženje odtujeno, ali je bila rezident kadar koli v predhodnih šestih davčnih letih neposredno pred tistim letom.
14. ČLEN
Dohodek iz zaposlitve
(1) Ob upoštevanju določb 15., 17., 18. in 19. člena te konvencije se plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi, razen če se zaposlitev ne izvaja v drugi državi pogodbenici. Če se izvaja tako, se lahko tako dobljeni prejemki obdavčijo v tej drugi državi.
(2) Ne glede na določbe prvega odstavka tega člena se prejemek, ki ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če:
(a) je prejemnik navzoč v drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v določenem davčnem letu, in
(b) prejemek plača delodajalec, ki ni rezident druge države, ali se plača v njegovem imenu in
(c) prejemka ne krije stalna poslovna enota, ki jo ima delodajalec v drugi državi.
(3) Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji ali letalu, s katerim podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, obdavči v tej državi.
15. ČLEN
Plačila direktorjem
Plačila direktorjem in druga podobna plačila, ki jih dobi rezident države pogodbenice kot član upravnega odbora družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
16. ČLEN
Umetniki in športniki
(1) Ne glede na določbe 7. in 14. člena te konvencije se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči izvajalec, kot je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz takih osebnih dejavnosti, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi.
(2) Kadar dohodek iz osebnih dejavnosti, ki jih izvaja nastopajoči izvajalec ali športnik kot tak, ne priraste samemu nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7. in 14. člena te konvencije lahko obdavči v državi pogodbenici, v kateri potekajo dejavnosti nastopajočega izvajalca ali športnika.
(3) Določbe prvega in drugega odstavka tega člena se ne uporabljajo za dohodek iz dejavnosti, ki jih nastopajoči izvajalec ali športnik izvaja v državi pogodbenici, če se gostovanje v tej državi v celoti ali pretežno krije iz javnih sredstev druge države pogodbenice ali njene politične enote ali lokalne oblasti. V takem primeru se dohodek obdavči samo v državi pogodbenici, katere rezident je nastopajoči izvajalec ali športnik.
17. ČLEN
Pokojnine
Ob upoštevanju določb drugega odstavka 18. člena te konvencije se pokojnine in drugi podobni prejemki, ki se izplačujejo posamezniku, ki je rezident države pogodbenice, obdavčijo samo v tej državi.
18. ČLEN
Državna služba
(1) (a) Plače, mezde in drugi podobni prejemki, ki jih plačuje država pogodbenica ali njena politična enota ali lokalna oblast posamezniku za storitve, ki jih opravi za to državo ali enoto ali oblast, se obdavčijo samo v tej državi.
(b) Take plače, mezde in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki:
(i) je državljan te države ali
(ii) ni postal rezident te države samo zaradi opravljanja storitev.
(2) (a) Ne glede na določbe prvega odstavka tega člena se pokojnine in drugi podobni prejemki, ki jih plačajo država pogodbenica ali njene politične enote ali lokalne oblasti ali ki se plačajo iz njihovih skladov posamezniku za storitve, opravljene za to državo ali enoto ali oblast, obdavčijo samo v tej državi.
(b) Take pokojnine in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če je posameznik rezident in državljan te države.
(3) Določbe 14., 15., 16. in 17. člena te konvencije se uporabljajo za plače, mezde, pokojnine in druge podobne prejemke za storitve, opravljene v zvezi s poslovanjem države pogodbenice ali njene politične enote ali lokalne oblasti.
19. ČLEN
Profesorji, učitelji in raziskovalci
(1) Posameznik, ki v eni od držav pogodbenic gostuje največ dve leti zaradi poučevanja ali sodelovanja v raziskovalnem delu na univerzi, višji ali visoki šoli, šoli ali drugi priznani izobraževalni ustanovi v tej državi pogodbenici in je bil neposredno pred tem gostovanjem rezident druge države pogodbenice, je v obdobju do največ dve leti od datuma prvega prihoda v prvo omenjeno državo v ta namen oproščen davka na prejemke za tako poučevanje ali raziskovalno delo v tej državi pogodbenici.
(2) Oprostitev po prvem odstavku tega člena se ne prizna za prejemke za raziskovalno delo, če se tako raziskovalno delo ne izvaja v javno korist, ampak predvsem v zasebno korist neke osebe ali oseb.
20. ČLEN
Študenti
Plačila, ki jih prejme za svoje vzdrževanje, izobraževanje ali usposabljanje študent ali pripravnik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi navzoč samo zaradi svojega izobraževanja ali usposabljanja, se ne obdavčijo v prvi omenjeni državi, če taka plačila nastanejo iz virov zunaj te države.
21. ČLEN
Drugi dohodki
(1) Deli dohodka v upravičeni lasti rezidenta države pogodbenice, ki nastanejo kjer koli in niso obravnavani v prejšnjih členih te konvencije, razen dohodka, izplačanega iz skladov ali zapuščine med upravljanjem, se obdavčijo samo v tej državi.
(2) Določbe prvega odstavka tega člena se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kakor so opredeljene v drugem odstavku 6. člena te konvencije, če upravičeni lastnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se plača dohodek, dejansko povezano s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena te konvencije.
(3) Kadar zaradi posebnega odnosa med rezidentom iz prvega odstavka tega člena in drugo osebo ali med njima in neko tretjo osebo znesek dohodka iz navedenega odstavka presega znesek (če sploh), za katerega bi se sporazumeli, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del dohodka še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
(4) Nobena olajšava po tem členu ni na voljo, če je bil glavni namen ali eden od glavnih namenov katere koli osebe, povezane z nastankom ali prenosom pravic, v zvezi s katerimi se dohodek plača, izkoristiti ta člen s takim nastankom ali prenosom.
22. ČLEN
Premoženje
(1) Premoženje v obliki nepremičnin iz 6. člena te konvencije, ki ga ima v lasti rezident države pogodbenice v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
(2) Premoženje v obliki premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
(3) Premoženje v obliki ladij in letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ter premičnin v zvezi z opravljanjem prevozov s takimi ladjami in letali se obdavči samo v državi pogodbenici, v kateri se dobiček obdavči v skladu z 8. členom te konvencije.
(4) Vse druge sestavine premoženja rezidenta države pogodbenice se obdavčijo samo v tej državi.
23. ČLEN
Odprava dvojnega obdavčevanja
(1) V Sloveniji:
(a) Kadar rezident Slovenije dobi dohodek ali ima v lasti premoženje, ki se v skladu z določbami te konvencije lahko obdavči v Združenem kraljestvu, Slovenija dovoli:
(i) kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, davku od obdavčljivih dobičkov ali davku od dohodka pravnih oseb, plačanemu v Združenem kraljestvu;
(ii) kot odbitek od davka od premoženja tega rezidenta znesek, ki je enak davku od premoženja, plačanemu v Združenem kraljestvu. Tak odbitek v nobenem primeru ne sme presegati tistega dela davka od dohodka ali premoženja, ki je bil izračunan pred odbitkom, pripisanega dohodku, dobičku, obdavčljivim dobičkom ali premoženju, odvisno od primera, ki se lahko obdavči v Združenem kraljestvu.
(b) Kadar je v skladu s katero koli določbo konvencije dohodek, ki ga dobi rezident Slovenije, ali premoženje, ki ga ima v lasti, oproščeno davka v Sloveniji, lahko Slovenija pri izračunu davka od preostalega dohodka ali premoženja takega rezidenta vseeno upošteva oproščeni dohodek ali premoženje.
(2) Ob upoštevanju zakonskih določb Združenega kraljestva glede olajšave kot odbitka davka, ki se plačuje na ozemlju zunaj Združenega kraljestva, od davka Združenega kraljestva (kar ne vpliva na splošno načelo tega odstavka):
(a) se slovenski davek, ki se plačuje po zakonodaji Slovenije in v skladu s to konvencijo, ne glede na to ali neposredno ali z odbitkom, od dobička, dohodka ali obdavčljivih dobičkov iz virov v Sloveniji (razen v primeru dividende tisti davek, ki se plača od dobička, iz katerega se plača dividenda), dovoli kot odbitek od katerega koli davka Združenega kraljestva, ki je izračunan v zvezi z istim dobičkom, dohodkom ali obdavčljivimi dobički, za katere je bil izračunan slovenski davek;
(b) kadar dividendo plača družba, ki je rezident Slovenije, družbi, ki je rezident Združenega kraljestva, in ki neposredno ali posredno nadzoruje najmanj 10 odstotkov volilnih glasov v družbi, ki plača dividendo, je v odbitku upoštevan (poleg vsakega slovenskega davka, za katerega je dovoljen odbitek po določbah pododstavka a tega odstavka) slovenski davek, ki ga plača družba v zvezi z dobičkom, iz katerega se plača taka dividenda.
(3) Za namene drugega odstavka tega člena se šteje, da dobiček, dohodek in kapitalski dobički, ki jih ima v lasti rezident države pogodbenice in se lahko obdavčijo v drugi državi pogodbenici v skladu s to konvencijo, izhajajo iz virov v tej drugi državi.
(4) Ne glede na določbe prvega in drugega odstavka tega člena:
(a) kadar se dobički lahko obdavčijo v državi pogodbenici samo zaradi šestega odstavka 13. člena te konvencije, ta država in ne druga država pogodbenica odpravi dvojno obdavčitev v skladu z metodami, ki jih določa ta člen, kakor da bi dobički nastali iz virov v tej drugi državi;
(b) kadar se dobički lahko obdavčijo v državi pogodbenici zaradi prvega, drugega ali tretjega odstavka 13. člena te konvencije, druga država pogodbenica in ne prva omenjena država odpravi dvojno obdavčitev v skladu z metodami, ki jih določa ta člen.
24. ČLEN
Osebne družbe
Kadar ima osebna družba kot rezident Slovenije v skladu s katero koli določbo te konvencije v Združenem kraljestvu pravico do davčne olajšave od dohodka ali kapitalskih dobičkov, se ta določba ne razlaga, kakor da omejuje pravico Združenega kraljestva, da obdavči kateremu koli članu osebne družbe, ki je rezident Združenega kraljestva, njegov delež takega dohodka ali kapitalskih dobičkov; vendar pa se vsak tak dohodek ali dobiček za namene 23. člena te konvencije obravnava kot dohodek ali dobiček iz virov v Sloveniji.
25. ČLEN
Omejevanje olajšav
Kadar so v skladu s katero koli določbo te konvencije dohodek ali dobički deležni davčne olajšave v državi pogodbenici in se oseba po veljavni zakonodaji v drugi državi pogodbenici v zvezi s tem dohodkom ali dobički obdavči glede na znesek tega dohodka ali dobičkov, ki so nakazani v to drugo državo ali prejeti v tej drugi državi, in ne glede na celotni znesek dohodka ali dobičkov, se olajšava, ki je dovoljena po tej konvenciji, v prvi omenjeni državi uporablja samo za tisti del dohodka ali dobičkov, ki so obdavčeni v drugi državi.
26. ČLEN
Enako obravnavanje
(1) Državljani države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah, zlasti glede rezidentstva.
(2) Osebe brez državljanstva, ki so rezidenti države pogodbenice, ne smejo biti v nobeni državi pogodbenici zavezane kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te države v enakih okoliščinah, zlasti glede rezidentstva.
(3) Obdavčevanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti manj ugodno v tej drugi državi, kot je obdavčevanje podjetij te druge države, ki opravljajo enake dejavnosti.
(4) Razen kadar se uporabljajo določbe prvega odstavka 9. člena, sedmega ali osmega odstavka 11. člena, šestega ali sedmega odstavka 12. člena, tretjega ali četrtega odstavka 21. člena te konvencije, se obresti, licenčnine in avtorski honorarji ter druga izplačila, ki jih plača podjetje države pogodbenice rezidentu druge države pogodbenice, pri določanju obdavčljivega dobička takega podjetja odbijejo pod istimi pogoji, kot če bi bili plačani rezidentu prve omenjene države. Podobno se tudi kakršni koli dolgovi podjetja države pogodbenice, ki so dolgovani rezidentu druge države pogodbenice pri določanju obdavčljivega premoženja takega podjetja odbijejo pod istimi pogoji, kot če bi bili dolgovani rezidentu prve omenjene države.
(5) 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 smejo biti v prvi omenjeni državi zavezana nobenemu obdavčevanju ali nobeni zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve do podobnih podjetij prve omenjene države.
(6) (a) Prispevki posameznika, ki izvaja zaposlitev v državi pogodbenici, za pokojninski načrt, priznan za davčne namene v drugi državi pogodbenici, se v prvi omenjeni državi odbijejo pri določanju obdavčljivega dohodka tega posameznika ter obravnavajo enako ob upoštevanju istih pogojev in omejitev kakor prispevki za pokojninski načrt, ki ga za davčne namene priznava ta prva omenjena država, pod pogojem, da:
(i) se pristojni organ prve omenjene države strinja, da je pokojninski načrt skladen s pokojninskim načrtom, ki ga za davčne namene priznava ta država, in
(ii) posameznik ni bil rezident tiste države in je prispeval v pokojninski načrt, preden je začel izvajati zaposlitev v prvi omenjeni državi.
(b) Za namene pododstavka a tega odstavka:
(i) izraz »pokojninski načrt« pomeni ureditev, po kateri posameznik prispeva z namenom, da si zagotovi pokojnino ob upoštevanju zaposlitve iz pododstavka a;
(ii) pokojninski načrt je »priznan za davčne namene« v državi pogodbenici, če bi prispevki posameznika iz pododstavka a za ta načrt izpolnjevali pogoje za davčno olajšavo v tej državi.
(7) Nobena določba v tem členu se ne razlaga tako, kot da zavezuje katero koli državo pogodbenico, da prizna posameznikom, ki niso rezidenti tiste države, kakršne koli osebne olajšave, druge olajšave in znižanja za davčne namene, ki jih prizna posameznikom rezidentom.
(8) Določbe tega člena se uporabljajo za davke iz te konvencije.
27. ČLEN
Postopek skupnega dogovora
(1) Kadar rezident države pogodbenice meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanj za posledico obdavčevanje, ki ni v skladu z določbami te konvencije, lahko ne glede na pravna sredstva, ki mu jih omogoča domače pravo teh držav, predloži svojo zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njegov primer nanaša na prvi odstavek 26. člena te konvencije, tiste države pogodbenice, katere državljan je.
(2) Pristojni organ si, če se mu zdi pritožba upravičena in če sam ne more priti do zadovoljive rešitve, prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice z namenom izogniti se obdavčevanju, ki ni v skladu s to konvencijo.
(3) Pristojna organa držav pogodbenic si prizadevata s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi te konvencije. Prav tako se lahko med seboj posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih ta konvencija ne predvideva.
(4) Pristojna organa držav pogodbenic se lahko dogovarjata neposredno, da bi dosegla dogovor v smislu prejšnjih odstavkov.
28. ČLEN
Izmenjava informacij
(1) Pristojna organa držav pogodbenic si izmenjavata take informacije, ki so predvidoma pomembne za izvajanje določb te konvencije, za izvajanje ali uveljavljanje domače zakonodaje držav pogodbenic glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njihovi podlagi ni v nasprotju s to konvencijo, zlasti za preprečevanje goljufij in lažje izvajanje predpisov proti davčnemu izogibanju. Izmenjava informacij ni omejena s 1. in 2. členom te konvencije.
(2) Vsaka informacija, ki jo država pogodbenica prejme na podlagi prvega odstavka tega člena, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega odstavka tega člena ali pri nadzoru nad omenjenim. Te osebe ali organi uporabljajo informacije samo v take namene. Informacije lahko razkrijejo v sodnih postopkih ali pri sodnih odločitvah.
(3) V nobenem primeru se določbe prvega in drugega odstavka tega člena ne razlagajo tako, kot da nalagajo državi pogodbenici obveznost:
(a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice,
(b) da priskrbi informacije, ki jih ni mogoče dobiti po zakonih ali običajni upravni poti te ali druge države pogodbenice,
(c) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
(4) Če država pogodbenica zahteva informacije v skladu s tem členom, druga država pogodbenica uporabi svoje ukrepe za zbiranje informacij, da pridobi zahtevane informacije, tudi če ta druga država morda ne potrebuje takih informacij za svoje davčne namene. Za obveznost iz prejšnjega stavka veljajo omejitve iz tretjega odstavka tega člena, toda v nobenem primeru se take omejitve ne razlagajo tako, da država pogodbenica lahko zavrne predložitev informacij samo zato, ker nima lastnega interesa za take informacije.
(5) V nobenem primeru se določbe tretjega odstavka tega člena ne razlagajo kot dovoljenje državi pogodbenici, da zavrne predložitev informacij samo zato, ker ima informacije banka, druga finančna ustanova, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali zato, ker so povezane z lastniškimi deleži v osebi.
29. ČLEN
Člani diplomatskih ali stalnih predstavništev in konzulatov
Nobena določba te konvencije ne vpliva na davčne ugodnosti članov diplomatskih ali stalnih predstavništev ali konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih sporazumov.
30. ČLEN
Začetek veljavnosti
(1) Vsaka država pogodbenica z obvestilom po diplomatski poti obvesti drugo o končanih postopkih, ki jih za uveljavitev te konvencije zahteva njena zakonodaja. Ta konvencija začne veljati z dnem prejema poznejšega od teh uradnih obvestila in se uporablja:
(a) v Sloveniji:
(i) v zvezi z davki, zadržanimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija;
(ii) v zvezi z drugimi davki od dohodka in davki od premoženja za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija.
(b) v Združenem kraljestvu:
(i) v zvezi z davki, zadržanimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija;
(ii) ob upoštevanju točke i pododstavka b:
v zvezi z davkom od dohodka in davkom od kapitalskih dobičkov za vsako leto odmere z začetkom 6. aprila ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija;
(iii) v zvezi z davkom od dohodka pravnih oseb za vsako poslovno leto z začetkom 1. aprila v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija.
(2) Sporazum med Socialistično federativno republiko Jugoslavijo in Združenim kraljestvom Velike Britanije in Severne Irske o izogibanju dvojnemu obdavčevanju dohodka, ki je bil podpisan v Londonu 6. novembra 1981, se v skladu z določbami prvega odstavka tega člena za slovenski davek ali davek Združenega kraljestva preneha uporabljati z dnem, s katerim se za ta davek začne uporabljati ta konvencija.
31. ČLEN
Odpoved
Ta konvencija velja, dokler je ena od držav pogodbenic ne odpove. Vsaka država pogodbenica lahko to konvencijo odpove s pisnim obvestilom po diplomatski poti najmanj šest mesecev pred koncem katerega koli koledarskega leta po preteku petih let od dneva začetka veljavnosti te konvencije. V takem primeru se ta konvencija preneha uporabljati:
(a) v Sloveniji:
(i) v zvezi z davki, zadržanimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je dano obvestilo;
(ii) v zvezi z drugimi davki od dohodka in davki od premoženja za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je dano obvestilo;
(b) v Združenem kraljestvu:
(i) v zvezi z davki, zadržanimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je dano obvestilo;
(ii) ob upoštevanju točke i pododstavka b:
v zvezi z davkom od dohodka in davkom od kapitalskih dobičkov za vsako leto odmere z začetkom 6. aprila ali po njem v koledarskem letu, ki sledi letu, v katerem je dano obvestilo;
(iii) v zvezi z davkom od dohodka pravnih oseb za vsako poslovno leto z začetkom 1. aprila ali po njem v koledarskem letu, ki sledi letu, v katerem je dano obvestilo o odpovedi.
V dokaz navedenega sta podpisana, ki sta bila za to pravilno pooblaščena, podpisala to konvencijo.
Sestavljeno v Londonu dne 13. novembra 2007 v dveh izvirnikih v slovenskem in angleškem jeziku, pri čemer sta besedili enako verodostojni.
Za Vlado
Republike Slovenije
Iztok Mirošič l.r.
 
Za Vlado Združenega kraljestva
Velika Britanija in Severna Irska
Kitty Ussher l.r
P R O T O K O L
H KONVENCIJI MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENEGA KRALJESTVA VELIKA BRITANIJA IN SEVERNA IRSKA O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA
Ob podpisu konvencije o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, ki je bila danes sklenjena med Vlado Republike Slovenije in Vlado Združenega kraljestva Velika Britanija in Severna Irska, sta se vladi sporazumeli o naslednjih določbah, ki so sestavni del konvencije:
Prvi odstavek: Investicijske sheme
(1) Investicijska shema, ki je ustanovljena na podlagi zakonodaje države pogodbenice in oblikovana v državi pogodbenici ter ki:
(a) ni korporacija,
(b) prejema dohodek, ki nastane v drugi državi pogodbenici,
(c) se obravnava kot korporacija za namene obdavčevanja tega dohodka v državi pogodbenici, v skladu z zakonom katere je ustanovljena, in
(d) je zavezana za davek od takega dohodka v tej državi, se za namene 10., 11. in 21. člena te konvencije šteje kot:
(i) rezident te države,
(ii) upravičeni lastnik tega dohodka in
(iii) posameznik.
(2) Ob upoštevanju četrtega pododstavka tega odstavka se investicijska shema, ki je ustanovljena v skladu z zakonom države pogodbenice in oblikovana v državi pogodbenici ter ki ne glede na to, ali je po tem zakonu korporacija:
(a) prejema dohodek, ki nastane v drugi državi pogodbenici,
(b) se ne obravnava kot korporacija za namene obdavčevanja tega dohodka v državi pogodbenici v skladu z zakonom katere je ustanovljena, in
(c) ni zavezana za davek od takega dohodka v tej državi, ob upoštevanju pogojev, določenih po zakonu države pogodbenice, v kateri dohodek nastane, za namene 10., 11. in 21. člena te konvencije šteje kot:
(i) rezident države, v kateri je oblikovana,
(ii) upravičeni lastnik skupnega zneska takega dohodka, od katerega so rezidenti te države tam zavezani za davek, in
(iii) posameznik.
(3) Kadar se investicijska shema, ustanovljena v skladu z zakonom in oblikovana v državi pogodbenici, v skladu z drugim pododstavkom tega odstavka obravnava kot upravičeni lastnik kakršnega koli dohodka za namene 10., 11. in 21. člena te konvencije, se ne glede na kar koli v ustreznem členu tak dohodek za namene teh členov ne šteje kot dohodek oseb, ki sodelujejo v shemi in so rezidenti te države pogodbenice ter tam zavezane za davek od takega dohodka.
(4) Pristojna organa držav pogodbenic se lahko dogovorita o pogojih za uporabo drugega pododstavka tega odstavka v primeru investicijske sheme in pri izračunu skupnega zneska dohodka, ki je zajet v ustreznem 10., 11. in 21. členu te konvencije, upoštevata, v kakšnem obsegu bi bile osebe, ki sodelujejo v shemi, upravičene do koristi iz teh členov, če ne bi bilo določb tretjega pododstavka tega odstavka.
(5) Kadar se za investicijsko shemo uporablja drugi pododstavek tega odstavka, nobena določba v tem odstavku ne preprečuje državi pogodbenici, v kateri je dohodek investicijske sheme nastal, da od osebe, ki sodeluje v shemi, izterja kakršno koli vračilo davka, ki ga ta oseba ne bi smela prejeti zaradi določb tretjega pododstavka tega odstavka.
(6) Za namene tega odstavka:
(a) »investicijska shema« v Združenem kraljestvu pomeni kolektivno investicijsko shemo v smislu Zakona o finančnih storitvah iz leta 1986 (Financial Services Act 1986) ali Zakona o finančnih storitvah in trgih iz leta 2000 (Financial Services and Markets Act 2000) (razen dobrodelnega vzajemnega sklada ali komanditno-partnerske sheme), v Sloveniji pa investicijski sklad; vključuje tudi vsak drug investicijski sklad ali družbo katere koli države pogodbenice, za katerega ali katero se pristojna organa držav pogodbenic dogovorita, da se šteje kot investicijska shema;
(b) oseba, ki sodeluje v investicijski shemi, pomeni osebo, ki ima pravico do udeležbe pri dobičku ali dohodku ali do prejema dobička ali dohodka iz pridobitve, imetništva, upravljanja ali odsvojitve kakršnega koli dela premoženja (vključno z denarjem), ki je podvrženo dogovorom o ustanovitvi investicijske sheme, ali zneskov, izplačanih iz takega dobička ali dohodka.
Drugi odstavek: Pokojninski načrti
(1) Ne glede na določbe pododstavka a drugega odstavka 10. člena se dividende ne obdavčijo v državi pogodbenici, katere rezident je družba, ki dividende plačuje, če je upravičeni lastnik dividend pokojninski načrt.
(2) Izraz »pokojninski načrt«, kakor se uporablja zgoraj, pomeni shemo, načrt, sklade ali drugo ureditev, oblikovano v državi pogodbenici, ki
(a) je v splošnem oproščena obdavčevanja dohodka v tej državi in
(b) deluje predvsem z namenom, da upravlja ali zagotavlja pokojnine ali pokojninske prejemke ali pridobiva dohodek v korist ene ali več takih ureditev.
(3) Pokojninski načrt, ki je oblikovan v državi pogodbenici in se ne obravnava kot korporacija za davčne namene v tej državi, se bo kljub temu za namene tega protokola štel kot rezident te države in kot upravičeni lastnik teh dividend.
Tretji odstavek: Direktorji
Razume se, da izraz »član upravnega odbora družbe« v zvezi s slovenskimi družbami pomeni člana uprave in člana upravnega odbora ali člana nadzornega sveta.
Sestavljeno v Londonu dne 13. novembra 2007 v dveh izvirnikih v slovenskem in angleškem jeziku, pri čemer sta besedili enako verodostojni.
Za Vlado
Republike Slovenije
Iztok Mirošič l.r.
 
Za Vlado Združenega kraljestva
Velika Britanija in Severna Irska
Kitty Ussher l.r
C O N V E N T I O N
BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Government of the Republic of Slovenia and the Government of the United Kingdom of Great Britain and Northern Ireland;
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;
Have agreed as follows:
ARTICLE 1
Persons covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
ARTICLE 2
Taxes covered
(1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
(3) The existing taxes to which this Convention shall apply are in particular:
(a) in the case of the Republic of Slovenia:
(i) the tax on income of legal persons;
(ii) the tax on income of individuals; and
(iii) the tax on property;
(hereinafter referred to as “Slovenian tax”);
(b) in the case of the United Kingdom:
(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax;
(hereinafter referred to as “United Kingdom tax”).
(4) The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
ARTICLE 3
General definitions
(1) For the purposes of this Convention, unless the context otherwise requires:
(a) the term “Slovenia” means the Republic of Slovenia, and, when used in a geographical sense, the territory of Slovenia, including the sea area, sea bed and subsoil adjacent to the territorial sea, over which Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law;
(b) the term “United Kingdom” means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and subsoil and their natural resources may be exercised;
(c) the terms “a Contracting State” and “the other Contracting State” mean Slovenia or the United Kingdom, as the context requires;
(d) the term “person” includes an individual, a company and any other body of persons, but subject to paragraph (2) of this Article does not include a partnership;
(e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
(f) the term “enterprise” applies to the carrying on of any business;
(g) 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;
(h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of 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:
(i) in the case of Slovenia, the Ministry of Finance of the Republic of Slovenia or its authorised representative;
(ii) in the case of the United Kingdom, the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative;
(j) the term “national” means:
(i) in relation to Slovenia:
(aa) any individual possessing the nationality of Slovenia;
(bb) any legal person, partnership or association deriving its status as such from the law in force in Slovenia;
(ii) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership or association deriving its status as such from the law in force in the United Kingdom.
(k) the term “business” includes the performance of professional services and of other activities of an independent character.
(2) A partnership deriving its status from Slovenian law which is treated as a taxable unit under the law of Slovenia shall be treated as a person for the purposes of this Convention.
(3) As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the laws of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
ARTICLE 4
Residence
(1) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
(2) Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:
(a) he shall be deemed to be a resident only 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 States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either State, he shall be deemed to be a resident only 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 only of the 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) of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
ARTICLE 5
Permanent establishment
(1) For the purposes of this Convention, 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) A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
(4) Notwithstanding the preceding provisions of this Article, 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, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) of this paragraph, 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) of this Article, where a person – other than an agent of an independent status to whom paragraph (6) of this Article applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that 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) of this Article 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 shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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 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) of this Article 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) of this Article shall also apply to the income from immovable property of an enterprise.
ARTICLE 7
Business profits
(1) The profits of an enterprise of a Contracting State shall be taxable only in that 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 State but only so much of them as is attributable to that permanent establishment.
(2) Subject to the provisions of paragraph (3) of this Article, 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 permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere.
(4) Insofar as it has been customary in a Contracting State to determine according to its law 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) of this Article 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 the preceding paragraphs, 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 or capital gains which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
ARTICLE 8
Shipping and air transport
(1) Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
(2) For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include:
(a) profits from the rental on a bareboat basis of ships or aircraft; and
(b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
(3) The provisions of paragraph (1) of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency, but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.
ARTICLE 9
Associated enterprises
(1) 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 by a Contracting State in the profits of that enterprise and taxed accordingly.
(2) Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
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 State.
(2) (a) Dividends mentioned in paragraph (1) of this Article 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 State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.
(b) Notwithstanding the provisions of subparagraph (a) above, dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is a resident of the other Contracting State and is a company which holds directly at least 20 per cent of the capital of the company paying the dividends. 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, founders’ 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 Contracting State of which the company making the distribution is a resident and also includes any other item which, under the laws of the State of which the company paying the dividend is a resident, is treated as a dividend or distribution of a company.
(4) The provisions of paragraphs (1) and (2) of this Article 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, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 of this Convention 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 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 State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other 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 that other State.
(6) No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.
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 State.
(2) However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 5 per cent of the gross amount of the interest.
(3) Notwithstanding the provisions of paragraph (2) of this Article, interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the interest and:
(a) the payer or the recipient of the interest is the Government of a Contracting State, a political subdivision or a local authority thereof; or
(b) the interest is paid in respect of a loan made, guaranteed or insured, or any other debt-claim or credit guaranteed or insured, by the institution in Slovenia which is authorised to act in accordance with national law on insurance and financing of international business transactions, or by the United Kingdom Export Credits Guarantee Department; or
(c) the interest is paid in respect of a loan made, guaranteed or insured by The Bank of England or The Bank of Slovenia (Banka Slovenije); or
(d) the payer and the recipient are both companies and either company owns directly at least 20 per cent of the capital of the other company, or a third company, being a resident of a Contracting State, holds directly at least 20 per cent of the capital of both the paying company and the recipient company.
(4) 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. The term shall not include any item which is treated as a dividend under the provisions of Article 10 of this Convention.
(5) The provisions of paragraphs (1), (2) and (3) of this Article 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, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 of this Convention shall apply.
(6) Interest shall be deemed to arise in a Contracting State where the payer is a resident of that 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 in connection with which the 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 in which the permanent establishment is situated.
(7) 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 paid exceeds, for whatever reason, 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 Convention.
(8) No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.
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 State.
(2) However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 5 per cent of the gross amount of such 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, trade mark, design or model, plan, secret formula or process, or for information (know-how) concerning industrial, commercial or scientific experience.
(4) The provisions of paragraphs (1) and (2) of this Article 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, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 of this Convention shall apply.
(5) Royalties shall be deemed to arise in a Contracting State where the payer is a resident of that 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 in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paid exceeds, for whatever reason, 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 Convention.
(7) No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
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 of this Convention and situated in the other Contracting State may be taxed in that other State.
(2) Gains derived by a resident of a Contracting State from the alienation of:
(a) shares or other comparable rights, other than shares listed on an approved Stock Exchange, deriving their value or the greater part of their value directly or indirectly from immovable property situated in the other Contracting State, or
(b) an interest in a partnership or trust, the assets of which consist principally of immovable property situated in the other Contracting State, or of shares or rights referred to in sub-paragraph (a) of this paragraph, may be taxed in that other State.
(3) 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
(4) Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic by an enterprise of that Contracting State or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
(5) Gains from the alienation of any property other than that referred to in paragraphs (1), (2), (3) and (4) of this Article shall be taxable only in the Contracting State of which the alienator is a resident.
(6) The provisions of this Article shall not affect the right of a Contracting State to levy, according to its law, a tax chargeable in respect of gains from the alienation of any property on a person who is a resident of that State at any time during the fiscal year in which the property is alienated, or has been so resident at any time during the six fiscal years immediately preceding that year.
ARTICLE 14
Income from employment
(1) Subject to the provisions of Articles 15, 17, 18 and 19 of this Convention, 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 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 State.
(2) Notwithstanding the provisions of paragraph (1) of this Article, 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 State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
(c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
(3) Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
ARTICLE 15
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 State.
ARTICLE 16
Artistes and sportsmen
(1) Notwithstanding the provisions of Articles 7 and 14 of this Convention, income derived by a resident of a Contracting State as an entertainer, such as a theatre, 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 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 and 14 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
(3) The provisions of paragraphs (1) and (2) of this Article shall not apply to income derived from activities exercised in a Contracting State by an entertainer or sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a political subdivision or a local authority thereof. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.
ARTICLE 17
Pensions
Subject to the provisions of paragraph (2) of Article 18 of this Convention, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State shall be taxable only in that State.
ARTICLE 18
Government service
(1) (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
(2) (a) Notwithstanding the provisions of paragraph (1) of this Article, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
(3) The provisions of Articles 14, 15, 16 and 17 of this Convention shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
ARTICLE 19
Professors, teachers and researchers
(1) An individual who visits one of the Contracting States, for a period not exceeding two years, for the purpose of teaching, or engaging in research at a university, college, school or other recognised educational institution in that Contracting State, and who immediately before that visit was a resident of the other Contracting State, shall, for a period not exceeding two years from the date of his first arrival in that first-mentioned State for that purpose, be exempt from tax in that Contracting State on the remuneration for such teaching or research.
(2) No exemption shall be granted under paragraph (1) of this Article with respect to any remuneration for research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
ARTICLE 20
Students
Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments arise from sources outside that State.
ARTICLE 21
Other income
(1) Items of income beneficially owned by a resident of a Contracting State, wherever arising, which are not dealt with in the foregoing Articles of this Convention, other than income paid out of trusts or the estates of deceased persons in the course of administration, shall be taxable only in that State.
(2) The provisions of paragraph (1) of this Article shall not apply to income, other than income from immovable property as defined in paragraph (2) of Article 6 of this Convention, if the beneficial owner of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 of this Convention shall apply.
(3) Where, by reason of a special relationship between the resident referred to in paragraph (1) of this Article and some other person, or between both of them and some third person, the amount of the income referred to in that paragraph exceeds the amount (if any) which would have been agreed upon between them in the absence of such a relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such a case, the excess part of the income shall remain taxable according to the laws of each Contracting State, due regard being had to the other applicable provisions of this Convention.
(4) No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the income is paid to take advantage of this Article by means of that creation or assignment.
ARTICLE 22
Capital
(1) Capital represented by immovable property referred to in Article 6 of this Convention, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
(2) Capital represented by 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 may be taxed in that other State.
(3) Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the profits are taxable in accordance with Article 8 of this Convention.
(4) All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
ARTICLE 23
Elimination of double taxation
(1) In Slovenia:
(a) Where a resident of Slovenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the United Kingdom, Slovenia shall allow:
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax, tax on chargeable gains or corporation tax paid in the United Kingdom;
(ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in the United Kingdom. Such deduction in either case shall not, however, exceed that portion of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income, profits, chargeable gains or capital which may be taxed in the United Kingdom.
(b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
(2) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof):
(a) Slovenian tax payable under the laws of Slovenia and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within Slovenia (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains by reference to which the Slovenian tax is computed;
(b) in the case of a dividend paid by a company which is a resident of Slovenia to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Slovenian tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the Slovenian tax payable by the company in respect of the profits out of which such dividend is paid.
(3) For the purposes of paragraph (2) of this Article, profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
(4) Notwithstanding the provisions of paragraphs (1) and (2) of this Article:
(a) where gains may be taxed by a Contracting State by reason only of paragraph (6) of Article 13 of this Convention, that State and not the other Contracting State shall eliminate double taxation in accordance with the methods set out in this Article as if the gains arose from sources in that other State;
(b) where gains may be taxed by a Contracting State by reason of paragraphs (1), (2) or (3) of Article 13 of this Convention, the other Contracting State and not the first-mentioned State shall eliminate double taxation in accordance with the methods set out in this Article.
ARTICLE 24
Partnerships
Where, under any provision of this Convention, a partnership is entitled, as a resident of Slovenia, to relief from tax in the United Kingdom on any income or capital gains, that provision shall not be construed as restricting the right of the United Kingdom to tax any member of the partnership who is a resident of the United Kingdom on his share of such income or capital gains; but any such income or gains shall be treated for the purposes of Article 23 of this Convention as income or gains from sources in Slovenia.
ARTICLE 25
Limitation of relief
Where under any provision of this Convention any income or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income or those gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned State shall apply only to so much of the income or gains as is taxed in the other State.
ARTICLE 26
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 State in the same circumstances, in particular with respect to residence, are or may be subjected.
(2) Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.
(3) 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 State than the taxation levied on enterprises of that other State carrying on the same activities.
(4) Except where the provisions of paragraph (1) of Article 9, paragraph (7) or (8) of Article 11, paragraph (6) or (7) of Article 12, or paragraph (3) or (4) of Article 21 of this Convention 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. Similarly, any debts of an enterprise of a Contracting State owed to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been owed to a resident of the first-mentioned State.
(5) 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.
(6) (a) Contributions borne by an individual who exercises employment in a Contracting State to a pension scheme recognised for tax purposes in the other Contracting State shall be deducted, in the first-mentioned State, in determining the individual’s taxable income, and treated in that State, in the same way and subject to the same conditions and limitations as contributions made to a pension scheme that is recognised for tax purposes in that first-mentioned State, provided that:
(i) the competent authority of the first-mentioned State agrees that the pension scheme corresponds to a pension scheme recognised for tax purposes by that State; and
(ii) the individual was not a resident of that State, and was contributing to the pension scheme, before he started to exercise employment in the first-mentioned State.
(b) For the purposes of sub-paragraph (a) of this paragraph:
(i) the term “a pension scheme” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the employment referred to in sub-paragraph (a);
(ii) a pension scheme is “recognised for tax purposes” in a Contracting State if contributions to the scheme borne by the individual referred to in sub-paragraph (a) of this paragraph would qualify for tax relief in that State.
(7) Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident.
(8) The provisions of this Article shall apply to the taxes which are the subject of this Convention.
ARTICLE 27
Mutual agreement procedure
(1) Where a resident of a Contracting State 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 Convention, 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 26 of this Convention, to that of the Contracting State of which he is a national.
(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 this Convention.
(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 this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.
(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 the preceding paragraphs.
ARTICLE 28
Exchange of information
(1) The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against tax avoidance. The exchange of information is not restricted by Articles (1) and (2) of this Convention.
(2) Any information received under paragraph (1) of this Article by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to, the taxes referred to in paragraph (1) of this Article, or the oversight of the above. 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.
(3) In no case shall the provisions of paragraphs (1) and (2) of this Article 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.
(4) If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph (3) of this Article but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
(5) In no case shall the provisions of paragraph (3) of this Article be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
ARTICLE 29
Members of diplomatic or permanent missions and consular posts
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic or permanent missions or consular posts under the general rules of international law or under the provisions of special agreements.
ARTICLE 30
Entry into force
(1) Each Contracting State shall notify the other Contracting State, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of receipt of the later of these notifications and shall thereupon have effect:
(a) in Slovenia:
(i) in respect of taxes withheld at source, to income derived on or after 1st January of the calendar year next following the year in which this Convention enters into force;
(ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1st January of the calendar year next following the year in which this Convention enters into force.
(b) in the United Kingdom:
(i) in respect of taxes withheld at source, to income derived on or after 1st January in the calendar year next following the year in which this Convention enters into force;
(ii) subject to sub-paragraph (b)(i) above:
in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which this Convention enters into force;
(iii) in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which this Convention enters into force;
(2) The Convention between the Socialist Federal Republic of Yugoslavia and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation with Respect to Taxes on Income, signed in London on 6th November 1981, shall cease to be effective with respect to any Slovenian or United Kingdom tax on the date upon which the present Convention becomes effective in relation to that tax in accordance with the provisions of paragraph (1) of this Article.
ARTICLE 31
Termination
This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate this Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of this Convention. In such event, this Convention shall cease to have effect:
(a) in Slovenia:
(i) in respect of taxes withheld at source, to income derived on or after 1st January of the calendar year next following that in which the notice is given;
(ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1st January of the calendar year next following that in which the notice is given;
(b) in the United Kingdom:
(i) in respect of taxes withheld at source, to income derived on or after 1st January in the calendar year next following the year in which the notice is given;
(ii) subject to sub-paragraph (b)(i) above:
in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given;
(iii) in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice is given.
In witness whereof the undersigned, duly authorised thereto, have signed this Convention.
Done in duplicate at London this 13th day of November 2007 in the Slovenian and English languages, both texts being equally authoritative.
For The
Government
of the Republic
of Slovenia
Iztok Mirošič (s)
 
For the Government
of the United Kingdom
of Great Britain
and Northern Ireland
Kitty Ussher (s)
P R O T O C O L
TO THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, this day concluded between the Government of the Republic of Slovenia and the Government of the United Kingdom of Great Britain and Northern Ireland, the Governments have agreed upon the following provisions which shall be an integral part of the Convention.
Paragraph 1: Investment Schemes
(1) An investment scheme constituted under the law of, and established in, a Contracting State which:
(a) is not a body corporate;
(b) receives income arising in the other Contracting State;
(c) is treated as a body corporate for the purpose of taxing that income in the Contracting State under the law of which it is constituted; and
(d) is subject to tax on that income in that State, shall be treated for the purposes of Articles 10, 11 and 21 of this Convention as:
(i) a resident of that State;
(ii) the beneficial owner of that income; and
(iii) an individual.
(2) Subject to subparagraph (4) of this Paragraph, an investment scheme constituted under the law of, and established in, a Contracting State which, irrespective of whether it is a body corporate under that law:
(a) receives income arising in the other Contracting State;
(b) is not treated as a body corporate for the purpose of taxing that income in the Contracting State under the law of which it is constituted; and
(c) is not subject to tax on that income in that State, shall, subject to any conditions imposed by the law of the Contracting State in which the income arises, be treated for the purposes of Articles 10, 11 and 21 of this Convention as:
(i) a resident of the State in which it is established;
(ii) the beneficial owner of the aggregate amount of that income on which residents of that State are subject to tax therein; and
(iii) an individual.
(3) Where an investment scheme constituted under the law of, and established in, a Contracting State is treated by virtue of subparagraph (2) of this Paragraph as the beneficial owner of any income for the purposes of Article 10, 11 or 21 of this Convention then, notwithstanding anything in the Article concerned, that income shall not be regarded for the purposes of any of those Articles as the income of persons participating in the scheme who are residents of that Contracting State and subject to tax there on that income.
(4) The competent authorities of the Contracting States may agree on the conditions for the application of subparagraph (2) of this Paragraph in the case of an investment scheme and, in calculating the aggregate amount of income falling within Articles 10, 11 and 21 respectively of this Convention, shall have regard to the extent to which persons participating in the scheme would have been entitled to the benefit of those Articles but for the provisions of subparagraph (3) of this Paragraph.
(5) Where subparagraph (2) of this Paragraph applies to an investment scheme, nothing in this Paragraph shall prevent the Contracting State in which income of an investment scheme arises from recovering from a person participating in the scheme any repayment of tax which that person should not have received by reason of the provisions of subparagraph (3) of this Paragraph.
(6) For the purposes of this Paragraph:
(a) “investment scheme” means, in the case of the United Kingdom, a collective investment scheme within the meaning of the Financial Services Act 1986 or the Financial Services and Markets Act 2000 (other than a charitable unit trust scheme or a limited partnership scheme) and, in the case of Slovenia investicijski sklad (investment fund); and includes any other investment fund or company of either Contracting State which the competent authorities of the Contracting States agree to regard as an investment scheme;
(b) a person participating in an investment scheme means a person who is entitled to participate in or receive profits or income from the acquisition, holding, management or disposal of any part of the property (including money) which is subject to the arrangements constituting the investment scheme or sums paid out of such profits or income.
Paragraph 2: Pension Schemes
(1) Notwithstanding the provisions of subparagraph (a) of paragraph (2) of Article 10, dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is a pension scheme.
(2) The term “pension scheme” as used above means any plan, scheme, fund, trust or other arrangement established in a Contracting State which
(a) is generally exempt from income taxation in that State; and
(b) operates principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements.
(3) A pension scheme established in a Contracting State which is not treated as a body corporate for tax purposes in that State will nevertheless be regarded for the purposes of this Protocol as a resident of that State and as the beneficial owner of those dividends.
Paragraph 3: Directors
It is understood that in the case of a Slovenian company the term “a member of the board of directors” means a member of a board of directors (član uprave in član upravnega odbora) or of a supervisory board (član nadzornega sveta).
Done in duplicate at London this 13th day of November 2007 in the Slovenian and English languages, both texts being equally authoritative.
For The
Government
of the Republic
of Slovenia
Iztok Mirošič (s)
 
For the Government
of the United Kingdom
of Great Britain
and Northern Ireland
Kitty Ussher (s)
3. člen
Za izvajanje konvencije s protokolom skrbi Ministrstvo za finance.
4. člen
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/08-50/1
Ljubljana, dne 22. aprila 2008
EPA 1996-IV
Podpredsednik
Državnega zbora
Republike Slovenije
mag. Vasja Klavora l.r.

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