natgillin/translations-raw huggingface dataset:
The provisions of this Article shall apply to taxes covered by this Agreement.
Določbe tega člena se uporabljajo za davke iz tega sporazuma.
The competent authorities, through consultations, shall develop appropriate procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article.
Pristojna organa lahko s posvetovanji vzpostavita ustrezne postopke, pogoje, metode ali načine za izvajanje postopka skupnega dogovora, določenega v tem členu.
The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws 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 the Agreement.
Pristojna organa držav pogodbenic si izmenjavata informacije, ki so potrebne za izvajanje določb tega sporazuma ali za izvajanje ali uveljavljanje domače zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s tem sporazumom.
Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting 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, or the determination of appeals in relation to the taxes referred to in this paragraph, or the oversight of the above.
Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost enako kakor 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 davkov, izterjavi ali pregonu ali odločanju o pritožbah glede davkov iz prvega odstavka ali nadzoru nad omenjenim.
In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
Določbe prvega odstavka se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost, da:
This Agreement shall be ratified in either of the Contracting States in accordance with their laws and regulations.
Ta sporazum se v skladu z zakoni in drugimi prepisi podpiše v obeh državah pogodbenicah.
a) In respect to taxes withheld at source:
a) v zvezi z davki, odtegnjenimi pri viru:
(i) in the Islamic Republic of Iran, to amounts derived on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the Agreement enters into force;
(i) v Islamski republiki Iran za zneske, dosežene prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
(ii) in Slovenia, to amounts derived on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the Agreement enters into force.
(ii) v Sloveniji za zneske, dosežene 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
b) In respect to other taxes on income and on capital:
b) v zvezi z drugimi davki od dohodka in premoženja:
(i) in the Islamic Republic of Iran, to taxes chargeable for any taxable period beginning on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the Agreement enters into force;
(i) v Islamski republiki Iran za davke, obračunane za katero koli davčno obdobje, ki se začne prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
(ii) in Slovenia, to taxes chargeable for any taxable period beginning on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the Agreement enters into force.
(ii) v Sloveniji za davke, obračunane za katero koli davčno obdobje, ki se začne 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum.
a) In respect to taxes withheld at source:
a) v zvezi z davki odtegnjenimi pri viru:
(i) in the Islamic Republic of Iran, to amounts derived on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the notice is given;
(i) v Islamski republiki Iran za zneske, dosežene prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi;
(ii) in Slovenia, to amounts derived on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the notice is given.
(ii) v Sloveniji za zneske, dosežene 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi;
(i) in the Islamic Republic of Iran, to taxes chargeable for any taxable period beginning on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the notice is given;
(i) v Islamski republiki Iran za davke, obračunane za katero koli davčno obdobje, ki se začne prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi;
(ii) in Slovenia, to taxes chargeable for any taxable period beginning on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the notice is given.
(ii) v Republiki Sloveniji za davke, obračunane za katero koli davčno obdobje, ki se začne 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi.
Done in duplicate in Tehran on 20 September 2011 corresponding to 29/6/1390 Solar Hijra in the Slovenian, Persian and English languages, all texts being equally authentic.
Sestavljeno v dveh izvirnikih v Teheranu 20. septembra 2011, kar ustreza 29. 6. 1390 sončne hidžre, v slovenskem, perzijskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
PROTOCOL TO THE AGREEMENT BETWEEN THE REPUBLIC OF SLOVENIA AND THE ISLAMIC REPUBLIC OF IRAN 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 REPUBLIKO SLOVENIJO IN ISLAMSKO REPUBLIKO IRAN O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA
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 and on Capital, this day concluded between the Republic of Slovenia and the Islamic Republic of Iran, 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 in premoženja, ki je bil danes podpisan med Republiko Slovenijo in Islamsko republiko Iran, sta se podpisana, ki sta bila za to pravilno pooblaščena, sporazumela o teh določbah, ki so sestavni del sporazuma:
With respect to paragraph 3 of Article 2:
v zvezi s tretjim odstavkom 2. člena:
The terms &quot;property tax&quot; and &quot;tax on property&quot; shall not include inheritance tax.
Izraza »davek na premoženje« in »davek od premoženja« ne vključujeta davka na dediščino.
It is understood that the term &quot;Government of the other Contracting State&quot; in the case of the Islamic Republic of Iran includes ministries and other Governmental institutions.
razume se, da izraz »vlada druge države pogodbenice« v Islamski republiki Iran vključuje ministrstva in druge vladne institucije.
Furthermore, the term &quot;local authority&quot; means &quot;municipalities&quot;.
Izraz »lokalna oblast« pomeni »občine«.
Agreement between the Government of the United States of America and the Government of Slovenia to Improve International Tax Compliance and to Implement FATCA
Sporazum med Vlado Združenih držav Amerike in Vlado Republike Slovenije o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in izvajanju FATCA
Whereas, the Government of the United States of America and the Government of the Republic of Slovenia (each, a &quot;Party,&quot; and together, the &quot;Parties&quot;) desire to conclude an agreement to improve international tax compliance through mutual assistance in tax matters based on an effective infrastructure for the automatic exchange of information;
Ker želita Vlada Združenih držav Amerike in Vlada Republike Slovenije (vsaka &quot;pogodbenica&quot; in skupaj &quot;pogodbenici&quot;) skleniti sporazum o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni z vzajemno pomočjo v davčnih zadevah, temelječ na učinkoviti infrastrukturi za avtomatično izmenjavo informacij;
Whereas, Article 26 of the Convention between the United States of America and the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, done at Ljubljana on June 21, 1999, as amended by the exchange of notes of January 27, 2000 and of January 9, 2001 (the &quot;Convention&quot;) authorizes the exchange of information for tax purposes, including on an automatic basis;
ker 26. člen Konvencije med Združenimi državami Amerike in Republiko Slovenijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, sklenjene v Ljubljani 21. junija 1999 ter spremenjene z izmenjavo not z dne 27. januarja 2000 in 9. januarja 2001 (konvencija), omogoča izmenjavo informacij v davčne namene, vključno z avtomatično izmenjavo;
Whereas, the United States of America enacted provisions commonly known as the Foreign Account Tax Compliance Act (&quot;FATCA&quot;), which introduce a reporting regime for financial institutions with respect to certain accounts;
ker so Združene države Amerike uzakonile določbe, ki so splošno znane kot Zakon o spoštovanju davčnih predpisov v zvezi z računi v tujini (FATCA) in za finančne institucije uvajajo poročanje v zvezi z nekaterimi računi;
Whereas, the Government of the Republic of Slovenia is supportive of the underlying policy goal of FATCA to improve tax compliance;
ker Vlada Republike Slovenije podpira glavni cilj FATCA, da se izboljša spoštovanje davčnih predpisov;
Whereas, FATCA has raised a number of issues, including that Slovenian financial institutions may not be able to comply with certain aspects of FATCA due to domestic legal impediments;
ker FATCA odpira več vprašanj, vključno s tem, da finančne institucije Slovenije ne morejo izpolnjevati nekaterih vidikov FATCA zaradi domačih zakonskih ovir;
Whereas, the Government of the United States of America collects information regarding certain accounts maintained by U.S. financial institutions held by residents of Slovenia and is committed to exchanging such information with the Government of the Republic of Slovenia and pursuing equivalent levels of exchange, provided that the appropriate safeguards and infrastructure for an effective exchange relationship are in place;
ker Vlada Združenih držav Amerike pridobiva informacije v zvezi z nekaterimi računi rezidentov Slovenije, ki jih vodijo finančne institucije ZDA, ter je zavezana k izmenjavi takih informacij z Vlado Republike Slovenije in doseganju enakovrednih ravni izmenjave, če sta vzpostavljeni ustrezna zaščita in infrastruktura za učinkovito izmenjavo;
Whereas, the Parties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions;
ker sta pogodbenici zavezani k dolgoročnemu skupnemu delovanju za doseganje skupnih standardov poročanja in dolžne skrbnosti finančnih institucij;
Whereas, the Government of the United States of America acknowledges the need to coordinate the reporting obligations under FATCA with other U.S. tax reporting obligations of the Slovenian financial institutions to avoid duplicative reporting;
ker Vlada Združenih držav Amerike priznava potrebo po usklajevanju obveznosti poročanja finančnih institucij Slovenije po FATCA z drugimi obveznostmi davčnega poročanja v ZDA zaradi izognitve dvojnemu poročanju;
Whereas, an intergovernmental approach to FATCA implementation would address legal impediments and reduce burdens for Slovenian financial institutions;
ker bi se z medvladnim pristopom glede izvajanja FATCA premagovale zakonske ovire in zmanjšala bremena finančnih institucij Slovenije;
Whereas, the Parties desire to conclude an agreement to improve international tax compliance and provide for the implementation of FATCA based on domestic reporting and reciprocal automatic exchange pursuant to the Convention and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Convention;
ker pogodbenici želita skleniti sporazum o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in zagotavljanju izvajanja FATCA na podlagi domačega poročanja in vzajemne avtomatične izmenjave v skladu s konvencijo ter ob upoštevanju zaupnosti in drugih v njej določenih varoval, vključno z določbami o omejevanju uporabe izmenjanih informacij po konvenciji,
The term &quot;United States&quot; means the United States of America, including the States thereof, but does not include the U.S. Territories.
Izraz &quot;Združene države&quot; pomeni Združene države Amerike, vključno z njihovimi državami, ne vključuje pa odvisnih ozemelj ZDA.
Any reference to a &quot;State&quot; of the United States includes the District of Columbia.
Sklicevanje na &quot;državo&quot; Združenih držav vključuje Zvezno okrožje Kolumbija.
The term &quot;U.S. Territory&quot; means American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands.
Izraz &quot;odvisno ozemlje ZDA&quot; pomeni Ameriško Samoo, Zvezo Severni Marianski otoki, Guam, Zvezo Portoriko ali Deviške otoke ZDA.
The term &quot;IRS&quot; means the U.S. Internal Revenue Service.
Izraz &quot;IRS&quot; pomeni Urad za notranje prihodke (Internal Revenue Service).
The term &quot;Slovenia&quot; means the Republic of Slovenia.
Izraz &quot;Slovenija&quot; pomeni Republiko Slovenijo.
The term &quot;Partner Jurisdiction&quot; means a jurisdiction that has in effect an agreement with the United States to facilitate the implementation of FATCA.
Izraz &quot;partnerska jurisdikcija&quot; pomeni jurisdikcijo, ki ima z Združenimi državami Amerike sklenjen sporazum, da se omogoča izvajanje FATCA.
The IRS shall publish a list identifying all Partner Jurisdictions.
IRS objavi seznam vseh partnerskih jurisdikcij.
The term &quot;Competent Authority&quot; means:
Izraz &quot;pristojni organ&quot; pomeni:
in the case of the United States, the Secretary of the Treasury or his delegate; and
glede Združenih držav finančnega ministra ali njegovega predstavnika in
in the case of Slovenia, the Ministry of Finance or its authorised representative.
glede Slovenije Ministrstvo za finance ali njegovega pooblaščenega predstavnika.
The term &quot;Financial Institution&quot; means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
Izraz &quot;finančna institucija&quot; pomeni katero koli skrbniško institucijo, depozitno institucijo, investicijski subjekt ali določeno zavarovalno družbo.
The term &quot;Custodial Institution&quot; means any Entity that holds, as a substantial portion of its business, financial assets for the account of others.
Izraz &quot;skrbniška institucija&quot; pomeni kateri koli subjekt, ki ima finančna sredstva za račun drugih kot precejšen del svojega poslovanja.
An entity holds financial assets for the account of others as a substantial portion of its business if the entity&apos;s gross income attributable to the holding of financial assets and related financial services equals or exceeds 20 percent of the entity&apos;s gross income during the shorter of:
Subjekt ima finančna sredstva za račun drugih kot precejšen del svojega poslovanja, če je subjektov bruto dohodek, pripisljiv imetništvu finančnih sredstev in povezanim finančnim storitvam, najmanj 20 odstotkov subjektovega bruto dohodka v krajšem od obdobij:
(i) the three-year period that ends on December 31 (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the entity has been in existence.
(i) triletnega obdobja, ki se konča 31. decembra (ali na zadnji dan obračunskega obdobja nekoledarskega leta) pred letom, v katerem se opravi določitev, ali (ii) obdobja obstoja subjekta.
The term &quot;Depository Institution&quot; means any Entity that accepts deposits in the ordinary course of a banking or similar business.
Izraz &quot;depozitna institucija&quot; pomeni kateri koli subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The term &quot;Investment Entity&quot; means any Entity that conducts as a business (or is managed by an entity that conducts as a business) one or more of the following activities or operations for or on behalf of a customer:
Izraz &quot;investicijski subjekt&quot; pomeni kateri koli subjekt, ki pri poslovanju opravlja (ali ki ga upravlja subjekt, ki pri poslovanju opravlja) eno ali več od teh dejavnosti ali poslov za stranke:
trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
trgovanje z instrumenti denarnega trga (čeki, menice, potrdilo o vlogi, izvedeni finančni instrumenti itd.); deviznimi sredstvi; instrumenti, vezanimi na tečaj, obrestno mero in indekse;prenosljivimi vrednostnimi papirji ali blagovnimi terminskimi pogodbami,
individual and collective portfolio management; or
upravljanje individualnih ali kolektivnih portfeljev ali
otherwise investing, administering, or managing funds or money on behalf of other persons.
drugo vlaganje, vodenje ali upravljanje sredstev ali denarja za druge osebe.
This subparagraph 1(j) shall be interpreted in a manner consistent with similar language set forth in the definition of &quot;financial institution&quot; in the Financial Action Task Force Recommendations.
Ta pododstavek j) prvega odstavka se razlaga skladno s podobnimi izrazi, uporabljenimi pri opredelitvi &quot;finančne institucije&quot; v Priporočilih Projektne skupine za finančno ukrepanje.
The term &quot;Specified Insurance Company&quot; means any Entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
Izraz &quot;določena zavarovalna družba&quot; pomeni kateri koli subjekt, ki je zavarovalna družba (ali holdinška družba zavarovalne družbe), ki izda zavarovalno pogodbo z odkupno vrednostjo ali pogodbo rentnega zavarovanja ali je obvezana opravljati plačila v zvezi z njo.
The term &quot;Slovenian Financial Institution&quot; means (i) any Financial Institution resident in Slovenia, but excluding any branch of such Financial Institution that is located outside Slovenia, and (ii) any branch of a Financial Institution not resident in Slovenia, if such branch is located in Slovenia.
Izraz &quot;finančna institucija Slovenije&quot; pomeni (i) katero koli finančno institucijo rezidentko Slovenije, ne pa podružnice take finančne institucije, ki je zunaj Slovenije, in (ii) katero koli podružnico finančne institucije nerezidentke Slovenije, če je taka podružnica v Sloveniji.
The term &quot;Partner Jurisdiction Financial Institution&quot; means (i) any Financial Institution established in a Partner Jurisdiction, but excluding any branch of such Financial Institution that is located outside the Partner Jurisdiction, and (ii) any branch of a Financial Institution not established in the Partner Jurisdiction, if such branch is located in the Partner Jurisdiction.
Izraz &quot;finančna institucija partnerske jurisdikcije&quot; pomeni (i) katero koli finančno institucijo, ustanovljeno v partnerski jurisdikciji, ne pa podružnice take finančne institucije, ki je zunaj partnerske jurisdikcije, in (ii) katero koli podružnico finančne institucije, ki ni ustanovljena v partnerski jurisdikciji, če je taka podružnica v partnerski jurisdikciji.
The term &quot;Reporting Financial Institution&quot; means a Reporting Slovenian Financial Institution or a Reporting U.S. Financial Institution, as the context requires.
Izraz &quot;poročevalska finančna institucija&quot; pomeni poročevalsko finančno institucijo Slovenije ali poročevalsko finančno institucijo ZDA, odvisno od sobesedila.
The term &quot;Reporting Slovenian Financial Institution&quot; means any Slovenian Financial Institution that is not a Non-Reporting Slovenian Financial Institution.
Izraz &quot;poročevalska finančna institucija Slovenije&quot; pomeni katero koli finančno institucijo Slovenije, ki ni neporočevalska finančna institucija Slovenije.
The term &quot;Reporting U.S. Financial Institution&quot; means (i) any Financial Institution that is resident in the United States, but excluding any branch of such Financial Institution that is located outside the United States, and (ii) any branch of a Financial Institution not resident in the United States, if such branch is located in the United States, provided that the Financial Institution or branch has control, receipt, or custody of income with respect to which information is required to be exchanged under subparagraph (2)(b) of Article 2 of this Agreement.
Izraz &quot;poročevalska finančna institucija ZDA&quot; pomeni (i) katero koli finančno institucijo, ki je rezidentka Združenih držav, ne pa podružnice take finančne institucije, ki je zunaj Združenih držav, in (ii) katero koli podružnico finančne institucije nerezidentke Združenih držav, če je taka podružnica v Združenih državah, pod pogojem, da finančna institucija ali podružnica nadzoruje, prejema ali ima v skrbništvu dohodek, v zvezi s katerim se zahteva izmenjava informacij po pododstavku b) drugega odstavka 2. člena tega sporazuma.
The term &quot;Non-Reporting Slovenian Financial Institution&quot; means any Slovenian Financial Institution, or other Entity resident in Slovenia, that is described in Annex II as a Non-Reporting Slovenian Financial Institution or that otherwise qualifies as a deemed-compliant Foreign Financial Institution (&quot;FFI&quot;) or an exempt beneficial owner under relevant U.S. Treasury Regulations.
Izraz &quot;neporočevalska finančna institucija Slovenije&quot; pomeni finančno institucijo Slovenije ali drug subjekt rezident Slovenije, ki je v prilogi II opisan kot neporočevalska finančna institucija Slovenije ali ki se sicer po ustreznih predpisih finančnega ministrstva ZDA šteje za tujo finančno institucijo (TFI), domnevno skladno s FATCA, ali oproščenega upravičenega lastnika.