natgillin/translations-raw huggingface dataset:
in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given.
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 po letu, v katerem je dano obvestilo o odpovedi.
DONE in duplicate at ............................. this ........................... day of .................20...., in the Slovenian, Uzbek and English languages, all texts being equally authentic.
SESTAVLJENO v dveh izvodih v … 20… v slovenskem, uzbeškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
In case of divergence in interpretation, the English text shall prevail.
Pri različni razlagi besedil prevlada angleško besedilo.
Protocol to the Agreement between the Government of the Republic of Slovenia and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Protokol k Sporazumu med Vlado Republike Slovenije in Vlado Republike Uzbekistan o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja
At the signing of the Agreement between the Government of the Republic of Slovenia and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Agreement:
Ob podpisu Sporazuma med Vlado Republike Slovenije in Vlado Republike Uzbekistan o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja sta se podpisana sporazumela, da so naslednje določbe sestavni del sporazuma:
The term &quot;political subdivision&quot; refers to Slovenia and the term &quot;administrative-territorial subdivision&quot; refers to Uzbekistan.
Izraz &quot;politična enota&quot; se nanaša na Slovenijo, izraz &quot;upravno-ozemeljska enota&quot; pa na Uzbekistan.
For the purposes of the Agreement, except in Article 9, the term &quot;capital&quot; in case of Uzbekistan means &quot;property&quot;.
V tem sporazumu angleški izraz &quot;capital&quot;, razen v 9. členu, za Uzbekistan pomeni &quot;premoženje&quot;.
DONE in duplicate at ............................. this ........................... day of .................20...., in the Slovenian, Uzbek and English languages, all texts being equally authentic.
SESTAVLJENO v dveh izvodih v … dne … 20.. v slovenskem, uzbeškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
PROTOCOL BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE SWISS FEDERAL COUNCIL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL, SIGNED AT LJUBLJANA ON JUNE 12, 1996
PROTOKOL MED VLADO REPUBLIKE SLOVENIJE IN ŠVICARSKIM ZVEZNIM SVETOM O SPREMEMBAH KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN ZVEZNIM SVETOM ŠVICARSKE KONFEDERACIJE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI NA DOHODEK IN PREMOŽENJE, PODPISANE V LJUBLJANI 12. JUNIJA 1996
Desiring to conclude a Protocol to amend the Convention between the Government of the Republic of Slovenia and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Ljubljana on June 12, 1996 (hereinafter referred to as &quot;the Convention&quot;),
sta se v želji, da bi sklenila Protokol o spremembah Konvencije med Vlado Republike Slovenije in Zveznim svetom Švicarske konfederacije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, podpisane v Ljubljani 12. junija 1996 (v nadaljnjem besedilu: konvencija),
a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he 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);
a) šteje se samo za rezidenta države, v kateri ima na voljo stalni dom; če ima stalni dom na voljo v obeh državah, se šteje samo za rezidenta države, s katero ima tesnejše osebne in ekonomske stike (središče življenjskih interesov);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not 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;
b) če ni mogoče opredeliti države, v kateri ima središče življenjskih interesov, ali če nima v nobeni od obeh držav na voljo stalnega doma, se šteje samo za rezidenta države, v kateri ima običajno bivališče;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
d) če je državljan obeh držav ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
A partnership is deemed to be a resident of the Contracting State in which its place of effective management is situated.
Osebna družba se šteje za rezidenta države pogodbenice, v kateri ima sedež dejanske uprave.
However, Articles 6 to 22 of this Convention apply only to the income or to the capital of the partnership that is subject to tax in the Contracting State of which it is deemed to be a resident.&quot;.
Vendar pa se 6. do 22. člen te konvencije uporabljajo samo za dohodek ali premoženje osebne družbe, ki je obdavčeno v državi pogodbenici, za rezidenta katere se šteje.«
If the enterprise carries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State.
Če podjetje posluje, kakor je prej omenjeno, se lahko dobiček, ki se pripiše stalni poslovni enoti v skladu z določbami drugega odstavka, obdavči v tej drugi državi.
For the purposes of this Article and Article 23, the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.
Za namene tega člena in 23. člena je dobiček, ki se v vsaki državi pogodbenici pripiše stalni poslovni enoti iz prvega odstavka, dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, še posebej pri poslovanju z drugimi deli podjetja, če bi bila ločeno in neodvisno podjetje, ki opravlja enake ali podobne dejavnosti pod enakimi ali podobnimi pogoji, ob upoštevanju opravljenih nalog, uporabljenih sredstev in tveganj, ki jih prevzame podjetje prek stalne poslovne enote in drugih delov podjetja.
Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, the other State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjustment to the amount of the tax charged on those profits.
Kadar v skladu z drugim odstavkom država pogodbenica prilagodi dobiček, ki se pripiše stalni poslovni enoti podjetja ene od držav pogodbenic in torej obdavči dobiček podjetja, ki je bil obdavčen v drugi državi, druga država ustrezno prilagodi znesek davka od tega dobička, kolikor je potrebno za odpravo dvojnega obdavčevanja tega dobička.
In determining such adjustment, the competent authorities of the Contracting States shall if necessary consult each other.
Pri določanju take prilagoditve se pristojna organa držav pogodbenic po potrebi posvetujeta.
Where profits include items of income 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.&quot;.
Kadar dobiček vključuje dohodkovne postavke, ki so posebej obravnavane v drugih členih te konvencije, določbe tega člena ne vplivajo na določbe tistih členov.«
Paragraphs 2 and 3 of Article 9 (Associated Enterprises) of the Convention shall be replaced by the following paragraph:
Drugi in tretji odstavek 9. člena konvencije (Združena podjetja) se nadomestita s tem odstavkom:
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.
Kadar država pogodbenica v dobiček podjetja te države vključi - 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 se vzpostavijo med podjetjema, taki, kakor bi jih vzpostavili neodvisni podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička.
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.&quot;.
Pri določanju take prilagoditve je treba upoštevati druge določbe te konvencije, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.«
However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that 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.
Take dividende 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.
Notwithstanding the provisions of paragraph 2, the Contracting State of which the company is a resident shall exempt from tax dividends paid by that company, if the beneficial owner of the dividends is:
Ne glede na določbe drugega odstavka država pogodbenica, katere rezident je družba, oprosti plačila davka na dividende, ki jih izplača ta družba, če je upravičeni lastnik dividend:
a) a company (other than a partnership) which is a resident of the other Contracting State and holds directly at least 25 per cent of the capital in the company paying the dividends; or
a) družba (razen osebne družbe), ki je rezident druge države pogodbenice in ima v neposredni lasti najmanj 25 odstotkov kapitala družbe, ki plačuje dividende, ali
b) a pension scheme.
b) pokojninski načrt.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitations mentioned in paragraphs 2 and 3.
Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev, navedenih v drugem in tretjem odstavku.
Paragraphs 2 and 3 shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Drugi in tretji odstavek ne vplivata na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende.
The term &quot;dividends&quot; as used in this Article means income from shares, &quot;jouissance&quot; shares or &quot;jouissance&quot; rights, mining shares, founders&apos; shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Izraz »dividende«, kakor je uporabljen v tem členu, pomeni dohodek iz delnic, delnic »jouissance« ali pravic »jouissance«, rudniških 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, katere rezident je družba, ki dividende deli.
The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.
Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje prek stalne poslovne enote v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze v njej in je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto ali stalno bazo.
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 or a fixed base situated in that other State, nor subject the company&apos;s undistributed profits to a tax on the company&apos;s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.&quot;.
Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država 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 ali stalno bazo 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 tej drugi državi.«
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State to the extent that such interest is paid
Ne glede na določbe drugega odstavka se obresti, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, ki je njihov upravičeni lastnik, obdavčijo samo v tej drugi državi, če:
a) by the Government of a Contracting State or a political subdivision or a local authority or Central Bank thereof;
a) take obresti plačajo vlade države pogodbenice ali njene politične enote ali lokalne oblasti ali centralne banke;
b) to the Government of a Contracting State or a political subdivision or a local authority or Central Bank thereof;
b) se take obresti plačajo vladi države pogodbenice ali njeni politični enoti ali lokalni oblasti ali centralni banki;
c) in respect of a loan made, approved, guaranteed or insured by an institution which is authorised in accordance with internal law on insurance and financing of international business transactions thereof;
c) se take obresti plačajo za posojilo, ki ga je dala, odobrila, zanj dala poroštvo ali ga zavarovala ustanova, ki je po notranjih predpisih pooblaščena za zavarovanje in financiranje mednarodnih gospodarskih poslov;
d) in respect of indebtedness arising as a consequence of the sale on credit of any equipment, merchandise or services;
d) se take obresti plačajo v zvezi z zadolženostjo zaradi prodaje kakršne koli opreme, blaga ali storitev na kredit;
e) by a bank to a bank of the other Contracting State; or
e) take obresti plačajo banke banki druge države pogodbenice ali
f) by a company to a company of the other Contracting State where such company is affiliated with the company paying the interest by a direct minimum holding of 25 per cent in the capital or where both companies are held by a third company (being a resident of any Member State of European Union or of Switzerland) which has directly a minimum holding of 25 per cent, both in the capital of the first company and in the capital of the second company.
f) take obresti plačajo družbe družbi druge države pogodbenice, če je taka družba povezana z družbo, ki plačuje obresti, z neposrednim najmanj 25-odstotnim deležem v kapitalu ali kadar sta obe družbi v lasti tretje družbe (ki je rezident katere koli države članice Evropske unije ali Švice), ki ima neposredno najmanj 25-odstotni delež v kapitalu prve družbe in v kapitalu druge družbe.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitations of paragraphs 2 and 3.
Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev iz drugega in tretjega odstavka.
The term &quot;interest&quot; 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&apos;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.
Izraz »obresti«, kakor 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 dajejo pravico do udeležbe pri dolžnikovem dobičku, zlasti dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic.
Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Kadar pa ima oseba, ki izplačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala zadolženost, za katero se plačajo obresti, ter take obresti krije stalna poslovna enota ali stalna baza, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota ali stalna baza.
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.&quot;.
V tem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.«
Royalties
Licenčnine in avtorski honorarji
Notwithstanding paragraph 2, royalties paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State if the beneficial owner is a company where such company is affiliated with the company paying the royalties by a direct minimum holding of 25 per cent in the capital or where both companies are held by a third company (being a resident of any Member State of European Union or of Switzerland) which has directly a minimum holding of 25 per cent, both in the capital of the first company and in the capital of the second company.
Ne glede na drugi odstavek se licenčnine in avtorski honorarji, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, obdavčijo samo v tej drugi državi, če je upravičeni lastnik družba in je taka družba povezana z družbo, ki plačuje licenčnine in avtorske honorarje, z neposrednim najmanj 25-odstotnim deležem v kapitalu ali kadar sta obe družbi v lasti tretje družbe (ki je rezident katere koli države članice Evropske unije ali Švice), ki ima neposredno najmanj 25-odstotni delež v kapitalu prve družbe in v kapitalu druge družbe.
The provisions of paragraph 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.
Določbe prvega, drugega in tretjega odstavka 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 ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze v njej in je pravica ali premoženje, v zvezi s katerim se licenčnine in avtorski honorarji plačajo, dejansko povezano s tako stalno poslovno enoto ali stalno bazo.
Paragraph 4 of Article 13 (Capital gains) of the Convention shall be replaced by the following paragraphs:
Četrti odstavek 13. člena konvencije (Kapitalski dobički) se nadomesti s tema odstavkoma:
Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo delnic ali primerljivih deležev, katerih več kot 50 odstotkov vrednosti izhaja neposredno ali posredno iz nepremičnin, ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
The provisions of the preceding sentence shall not apply to gains:
Določbe prejšnjega stavka se ne uporabljajo za dobiček:
a) from the alienation of shares quoted on a stock exchange established in either Contracting State or on a stock exchange as may be agreed by the competent authorities of the Contracting States;
a) iz odtujitve delnic, ki kotirajo na borzi, ustanovljeni v kateri koli od obeh držav pogodbenic, ali na borzi, o kateri se lahko dogovorita pristojna organa držav pogodbenic;
b) from the alienation of shares in a company the assets of which consist directly of more than 50 per cent of immovable property, in which the company carries on its business.
b) iz odtujitve delnic v družbi, sredstva katere neposredno v več kot 50 odstotkih sestavljajo nepremičnine, v katerih družba opravlja svojo dejavnost.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.&quot;.
Dobiček iz odtujitve premoženja, ki ni navedeno v prvem, drugem, tretjem in četrtem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.«