natgillin/translations-raw huggingface dataset:
This Agreement shall not impose on a requested Party any obligation to provide items subject to legal privilege, or to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process.
Ta sporazum ne nalaga zaprošenemu pogodbeniku, da predloži informacije, za katere velja privilegij zaupnosti, ali da pridobi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek.
Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.
Ne glede na to pa se vrste informacij iz četrtega odstavka 5. člena ne obravnavajo kot tovrstna skrivnost ali trgovinski postopek samo zato, ker ustrezajo merilom iz omenjenega odstavka.
The requested Party shall not be required to obtain and provide information which if the requested information was within the jurisdiction of the requesting Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice.
Od zaprošenega pogodbenika se ne zahteva pridobitev ali predložitev informacij, ki jih, če bi bile zaprošene informacije pod jurisdikcijo pogodbenika prosilca, pristojni organ pogodbenika prosilca ne bi mogel pridobiti po svoji zakonodaji ali z običajno upravno prakso.
A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
Zaprosilo za informacije se ne sme zavrniti zaradi nepriznavanja davčne terjatve, ki je razlog za zaprosilo.
The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.
Zaprošeni pogodbenik lahko zavrne zaprosilo za informacije, če pogodbenik prosilec zaprosi zanje zaradi izvajanja ali uveljavljanja določbe svojega davčnega zakona oziroma zahteve, povezane s tem, ki neenako obravnava državljana zaprošenega pogodbenika v primerjavi z državljanom pogodbenika prosilca v enakih okoliščinah.
All information received by the competent authority of a Contracting Party shall be kept confidential.
Vse informacije, ki jih prejme pristojni organ pogodbenika, so zaupne.
Unless the competent authorities of the Contracting Parties otherwise agree, ordinary costs incurred in providing assistance shall be borne by the requested Party.
Če se pristojna organa pogodbenikov ne dogovorita drugače, zaprošeni pogodbenik krije običajne stroške, ki nastanejo pri zagotavljanju pomoči.
Extraordinary costs in providing assistance, including costs in engaging external advisers (in connection with litigation or otherwise) shall be borne by the requesting Party.
Izredne stroške zagotavljanja pomoči vključno s stroški za najem zunanjih svetovalcev (v povezavi s sodnim sporom ali čim drugim) krije pogodbenik prosilec.
The respective competent authorities shall consult from time to time with regard to this Article, and in particular the competent authority of the requested Party shall consult with the competent authority of the requesting Party in advance if the costs of providing information with respect to a specific request are expected to be extraordinary.
Pristojna organa se občasno posvetujeta v zvezi s tem členom in še zlasti se pristojni organ zaprošenega pogodbenika predhodno posvetuje s pristojnim organom pogodbenika prosilca, če se pričakujejo izredni stroški za zagotovitev informacij v zvezi s posameznim zaprosilom.
Requests for assistance and answers thereto shall be drawn up in English, or in Slovene and English.
Zaprosila za pomoč in odgovori nanje se sestavljajo v angleškem ali pa v slovenskem in angleškem jeziku.
The Contracting Parties may also agree on other forms of dispute resolution, should this become necessary.
Pogodbenika se lahko po potrebi dogovorita tudi o drugih oblikah reševanja sporov.
The Contracting Parties shall notify each other in writing that the procedures required by their law for the entry into force of this Agreement have been completed.
Pogodbenika se pisno obvestita o končanih postopkih, ki se po njuni zakonodaji zahtevajo za začetek veljavnosti tega sporazuma.
Upon the date of entry into force, the provisions of this Agreement shall have effect:
Z dnem začetka veljavnosti tega sporazuma se določbe tega sporazuma začnejo uporabljati:
a) for criminal tax matters on that date; and
a) za kazenske davčne zadeve s tem dnem in
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
b) za vse druge zadeve iz 1. člena s tem dnem, vendar samo za davčna obdobja, ki so se začela ta dan ali po njem, ali če davčnega obdobja ni, za vsa davčna bremena, nastala ta dan ali po njem.
Either Contracting Party may terminate the Agreement by giving written notice of termination.
Pogodbenik lahko odpove sporazum s pisnim obvestilom o odpovedi.
Such termination shall become effective on the first day of the month following the expiration of a period of six months after the date of receipt of notice of termination by the other Contracting Party.
Odpoved začne veljati prvi dan v mesecu po poteku šestmesečnega obdobja od dneva, ko je drugi pogodbenik prejel obvestilo o odpovedi.
All requests received up to the effective date of termination will be dealt with in accordance with the terms of this Agreement.
Vsa zaprosila, prejeta do dneva prenehanja veljavnosti, se obravnavajo skladno s pogoji iz tega sporazuma.
Protocol to the Agreement between the Republic of Slovenia and Jersey for the Exchange of Information Relating to Tax Matters
Protokol k Sporazumu med Republiko Slovenijo in Jerseyjem o izmenjavi informacij v zvezi z davčnimi zadevami
At the signing of the Agreement between the Republic of Slovenia and Jersey for the Exchange of Information Relating to Tax Matters, the undersigned have agreed on the following provisions which shall form an integral part of the Agreement:
Ob podpisu Sporazuma med Republiko Slovenijo in Jerseyjem o izmenjavi informacij v zvezi z davčnimi zadevami sta se podpisana sporazumela o teh določbah, ki so sestavni del sporazuma:
With respect to paragraph 6 of Article 5 (Exchange of Information Upon Request) it is understood that the competent authority of the requested Party shall:
V zvezi s šestim odstavkom 5. člena (izmenjava informacij na zaprosilo) se razume, da pristojni organ zaprošenega pogodbenika:
a) Confirm receipt of a request in writing to the competent authority of the requesting Party and shall notify the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days of the receipt of the request.
a) pisno potrdi prejem zaprosila pristojnemu organu pogodbenika prosilca ter ga obvesti o pomanjkljivostih zaprosila v 60 dneh od njegovega prejema;
b) If the competent authority of the requested Party has been unable to obtain and provide the information within 90 days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the requesting Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal.
b) če pristojni organ zaprošenega pogodbenika ni mogel pridobiti in predložiti informacij v 90 dneh od prejema zaprosila tudi zato ne, ker je pri dajanju informacij naletel na ovire ali pa je njihovo predložitev zavrnil, o tem nemudoma obvesti pogodbenika prosilca in pojasni razloge za to, vrsto ovir ali razloge za zavrnitev.
With respect to Article 9 (Costs) it is understood that:
V zvezi z 9. členom (stroški) se razume, da:
a) ordinary costs include internal administration costs, any minor external costs and overhead expenses incurred by the requested Party in reviewing and responding to information requests submitted by the requesting Party;
a) običajni stroški vključujejo notranje upravne stroške, manjše zunanje stroške in splošni stroški, ki so nastali zaprošenemu pogodbeniku pri pregledovanju in odgovarjanju na zaprosila za informacije pogodbenika prosilca;
b) extraordinary costs include, but are not limited to, the following:
b) izredni stroški vključujejo, niso pa omejeni na:
(i) reasonable costs charged by third parties for copying documents on behalf of the requested Party;
(i) razumne stroške, ki jih zaračunajo tretje osebe za kopiranje dokumentov za zaprošenega pogodbenika,
(ii) reasonable costs of engaging experts, interpreters, or translators when necessary;
(ii) razumne stroške najema strokovnjakov, tolmačev ali prevajalcev, kadar je potrebno;
(iii) reasonable costs of conveying documents to the requesting Party;
(iii) razumne stroške pošiljanja dokumentov pogodbeniku prosilcu;
(iv) reasonable third party litigation costs of the requested Party in direct relation to a specific request for information, including costs of engaging external counsel and advisers; and
(iv) razumne stroške sodnega spora zaprošenega pogodbenika, nastali tretji strani, ki so v neposredni povezavi s posameznim zaprosilom za informacije, vključno s stroški najema zunanjega zagovornika in svetovalcev, in
(v) reasonable costs of obtaining depositions or testimony.
(v) razumne stroške pridobivanja izjav ali pričevanj.
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
SPORAZUM MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENIH ARABSKIH EMIRATOV O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA
The Government of the Republic of Slovenia and the Government of the United Arab Emirates, desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income,
Vlada Republike Slovenije in Vlada Združenih arabskih emiratov sta se v želji, da bi spodbujali medsebojne gospodarske odnose s sklenitvijo sporazuma o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka,
(ii) the tax on income of individuals; (hereinafter referred to as »Slovenian tax«);
(ii) dohodnina (v nadaljevanju »slovenski davek«);
(i) the income tax;
(i) davek od dohodka,
(ii) the corporate tax; (hereinafter referred to as “United Arab Emirates tax”).
(ii) davek od dohodka pravnih oseb (v nadaljevanju »davek Združenih arabskih emiratov«).
a) the term »Slovenia« means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law;
a) izraz »Slovenija« pomeni Republiko Slovenijo in ko se uporablja v geografskem pomenu ozemlje Slovenije in tista morska območja, na katerih lahko Slovenija uresničuje svoje suverene pravice ali jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;
b) the term “United Arab Emirates” when used in a geographical sense, means the territory of the United Arab Emirates which is under its sovereignty as well as the area outside the territorial waters, airspace and submarine areas over which the United Arab Emirates exercises sovereign and jurisdictional rights in respect of any activity carried on in its waters, sea bed, subsoil in connection with the exploration for or the exploitation of natural resources by virtue of its law and international law;
b) izraz »Združeni arabski emirati«, ko se uporablja v geografskem pomenu, pomeni ozemlje Združenih arabskih emiratov pod njihovo suverenostjo in območje zunaj teritorialnih voda, zračni prostor in podmorska območja, nad katerimi Združeni arabski emirati uresničujejo suverene pravice in jurisdikcijo v zvezi z vsemi dejavnostmi v njihovih vodah, na morskem dnu, njegovem podzemlju v zvezi z raziskovanjem ali izkoriščanjem naravnih virov po njihovem in mednarodnem pravu;
c) the terms »a Contracting State« and »the other Contracting State« mean Slovenia or United Arab Emirates, as the context requires;
c) izraza »država pogodbenica« in »druga država pogodbenica« pomenita Slovenijo ali Združene arabske emirate, kakor zahteva sobesedilo;
e) the term »company« means any body corporate or any entity that is treated as a body corporate for tax purposes;
e) izraz »družba« pomeni katero koli korporacijo ali subjekt, ki se za davčne namene obravnava kot korporacija;
h) the term »international traffic« means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h) izraz »mednarodni promet« pomeni prevoz z ladjo ali zrakoplovom, ki ga opravlja podjetje s sedežem dejanske uprave v državi pogodbenici, razen če se z ladjo ali zrakoplovom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici;
For the purposes of this Agreement, the term »resident of a Contracting State« means:
V tem sporazumu izraz »rezident države pogodbenice« pomeni:
a) in the case of Slovenia:
a) za Slovenijo:
b) in the case of the United Arab Emirates:
b) za Združene arabske emirate:
For the purposes of paragraph 1, a resident of a Contracting State shall include all of the following:
Za namen prvega odstavka »rezident države pogodbenice« vključuje:
a) the Government of that Contracting State and any political subdivision or local authority thereof or Central Bank;
a) vlado te države pogodbenice in katero koli njeno politično enoto ali lokalno oblast ali centralno banko;
b) any governmental institution created in that Contracting State under public law such as a corporation, fund, authority, foundation, agency or other similar entity;
b) vladno ustanovo, ustanovljeno v tej državi pogodbenici po javnem pravu, kot je korporacija, sklad, organ oblasti, fundacija, agencija ali drug podoben subjekt;
c) any entity established in that Contracting State, all the capital of which has been provided by that Contracting State or any political subdivision or local authority thereof or any governmental institution as defined in subparagraph b), together with other States.
c) subjekt, ustanovljen v tej državi pogodbenici, katerega celotni kapital je zagotovila ta država pogodbenica ali njena politična enota ali lokalna oblast ali vladna ustanova, kot je opredeljena v pododstavku b, skupaj z drugimi državami.
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 gospodarske stike (središče življenjskih interesov);
d) if his status cannot be determined under the provision of subparagraph a) to c), the competent authorities of the Contracting States shall settle the question by mutual agreement.
d) če njegovega statusa ni mogoče določiti po določbah pododstavkov od a do c, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
a) a place of management;
a) sedež uprave;
b) a branch;
b) podružnico;
c) an office;
c) pisarno;
d) a factory;
d) tovarno;
f) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation of natural resources.
f) rudnik, nahajališče nafte ali plina, kamnolom ali drug kraj raziskovanja, pridobivanja ali izkoriščanja naravnih virov.
A building site, a construction, assembly or installation project or a supervisory or consultancy activity connected therewith, or drilling rig or ship used for the exploration or exploitation of natural resources constitutes a permanent establishment only if such site, project, activity or usage lasts in the territory of a Contracting State for a period of more than nine months.
Gradbišče, projekt gradnje, montaže ali postavitve ali nadzor ali svetovanje v zvezi z njimi ali vrtalna ploščad ali ladja, ki se uporablja za iskanje ali izkoriščanje naravnih virov, je stalna poslovna enota samo, če gradbišče, projekt, dejavnost ali uporaba na traja ozemlju države pogodbenice več kakor devet mesecev.
Notwithstanding the preceding provisions of this Article, the term »permanent establishment« shall be deemed not to include:
Ne glede na prejšnje določbe tega člena se šteje, da izraz stalna poslovna enota ne vključuje:
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, omenjenih v pododstavkih od a do e, če je splošna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna.
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.
Izraz »nepremičnine« pomeni enako, kakor po pravu države pogodbenice, v kateri so te nepremičnine.
For the purposes of this Article, profits from the operations of ships and aircraft in international traffic shall include:
Za namene tega člena dobiček iz opravljanja prevozov z ladjami in zrakoplovi v mednarodnem prometu vključuje dobiček:
a) profits from the rental of ships and or aircraft on a bareboat basis, and
a) od dajanja praznih ladij in/ ali zrakoplovov v najem in
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 and merchandise
b) od uporabe, vzdrževanja ali dajanja zabojnikov v najem (vključno s priklopniki in pripadajočo opremo za prevoz zabojnikov), ki se uporabljajo za prevoz blaga in dobrin,
Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
Ne glede na določbe prvega odstavka se prejemek, ki ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi navedeni državi, če:
a) Notwithstanding the provisions of paragraph 1, 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.
a) Ne glede na določbe prvega odstavka se pokojnine in drugi podobni prejemki, ki jih plačuje država pogodbenica ali njena politična enota ali lokalna oblast, ali ki se plačujejo iz njihovih skladov posamezniku za storitve, opravljene za to državo ali enoto ali oblast, obdavčijo samo v tej državi.
Double taxation shall be eliminated as follows:
Dvojno obdavčevanje se odpravi tako:
In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
Določbe prvega in drugega odstavka se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost:
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;
b) da predloži informacije, ki jih ni mogoče dobiti po zakonodaji ali običajni upravni poti te ali druge države pogodbenice;
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.
Če država pogodbenica zahteva informacije v skladu s tem členom, druga država pogodbenica sprejme ukrepe za pridobitev zahtevanih informacij, tudi če jih sama morda ne potrebuje za svoje davčne namene.
a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year following the year in which the Agreement enters into force;
a) v zvezi z davki, odtegnjenimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
b) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year following the year in which the Agreement enters into force.
b) v zvezi z drugimi davki od dohodkov za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum.
b) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year following the year in which the notice is given.
b) v zvezi z drugimi davki od dohodka 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.
PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
PROTOKOL K SPORAZUMU MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENIH ARABSKIH EMIRATOV O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA
At the moment of signing the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, this day concluded between the Government of the Republic of Slovenia and the Government of the United Arab Emirates, the undersigned being duly authorized thereto have agreed upon the following provisions which shall be an integral part of the Agreement:
Ob podpisu sporazuma o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, ki sta ga danes sklenili Vlada Republike Slovenije in Vlada Združenih arabskih emiratov, sta se podpisana, ki sta bila za to pravilno pooblaščena, sporazumela, da so te določbe sestavni del sporazuma:
With reference to Article 4, paragraph 2: In the case of the United Arab Emirates, it is understood that institutions mentioned in paragraph 2 of Article 4 include especially:
V zvezi z drugim odstavkom 4. člena se razume, da so za Združene arabske emirate ustanove, omenjene v drugem odstavku 4. člena, zlasti:
a) Abu Dhabi Investment Authority;
a) Investicijski organ Abu Dabija (Abu Dhabi Investment Authority),
b) Abu Dhabi Investment Council;
b) Investicijski svet Abu Dabija (Abu Dhabi Investment Council),
c) Emirates Investment Authority;
c) Investicijski organ Emiratov (Emirates Investment Authority),
d) Mubadala Development Company;
d) Razvojna družba Mubadala (Mubadala Development Company),
e) International Petroleum Investment Company;
e) Mednarodna naftna investicijska družba (International Petroleum Investment Company),
f) Dubai World;
f) Dubai World,
g) Investment Corporation of Dubai;
g) Dubajska investicijska korporacija (Investment Corporation of Dubai),
h) recognized pension fund.
h) priznani pokojninski sklad.