natgillin/translations-raw huggingface dataset:
Unless otherwise decided by consensus of the Parties, this shall be done in the framework of the OECD Working Group on Bribery in International Business Transactions and according to its terms of reference, or within the framework and terms of reference of any successor to its functions, and Parties shall bear the costs of the programme in accordance with the rules applicable to that body.
Če se pogodbenice soglasno ne odločijo drugače, to poteka v Delovni skupini OECD o podkupovanju v mednarodnem poslovanju in v skladu z njenimi pooblastili in nalogami ali pa v okviru in na podlagi pooblastil in nalog vsakega njenega naslednika, pogodbenice pa krijejo stroške programa v skladu s pravili, ki veljajo za ta organ.
Until its entry into force, this Convention shall be open for signature by OECD members and by non-members which have been invited to become full participants in its Working Group on Bribery in International Business Transactions.
Do začetka veljavnosti je ta konvencija na voljo za podpis članicam OECD in nečlanicam, ki so bile povabljene, da postanejo polnopravne udeleženke v Delovni skupini o podkupovanju v mednarodnem poslovanju.
Subsequent to its entry into force, this Convention shall be open to accession by any non-signatory which is a member of the OECD or has become a full participant in the Working Group on Bribery in International Business Transactions or any successor to its functions.
Po začetku njene veljavnosti bo ta konvencija na voljo za pristop vsaki nepodpisnici, ki je članica OECD ali je postala polnopravna udeleženka v Delovni skupini za podkupovanje pri mednarodnem poslovanju ali v njeni naslednici.
For each such non-signatory, the Convention shall enter into force on the sixtieth day following the date of deposit of its instrument of accession.
Za vsako tako nepodpisnico začne konvencija veljati šestdeseti dan po dnevu deponiranja njene listine o pristopu.
This Convention is subject to acceptance, approval or ratification by the Signatories, in accordance with their respective laws.
Podpisnice morajo to konvencijo sprejeti, odobriti ali ratificirati v skladu s svojo zakonodajo.
Instruments of acceptance, approval, ratification or accession shall be deposited with the Secretary-General of the OECD, who shall serve as Depositary of this Convention.
Listine o sprejetju, odobritvi, ratifikaciji ali pristopu se hranijo pri generalnem sekretarju OECD, ki je depozitar te konvencije.
This Convention shall enter into force on the sixtieth day following the date upon which five of the ten countries which have the ten largest export shares, and which represent by themselves at least sixty per cent of the combined total exports of those ten countries, have deposited their instruments of acceptance, approval, or ratification.
Ta konvencija začne veljati šestdeseti dan po dnevu, ko je najmanj pet od desetih držav, ki imajo deset največjih izvoznih deležev in ki same predstavljajo najmanj šestdeset odstotkov združenega skupnega izvoza teh desetih držav, deponiralo svoje listine o sprejetju, odobritvi ali ratifikaciji.
For each signatory depositing its instrument after such entry into force, the Convention shall enter into force on the sixtieth day after deposit of its instrument.
Za vsako pogodbenico, ki deponira svojo listino po začetku veljavnosti, začne konvencija veljati šestdeseti dan po njenem deponiranju.
If, after 31 December 1998, the Convention has not entered into force under paragraph 1 above, any signatory which has deposited its instrument of acceptance, approval or ratification may declare in writing to the Depositary its readiness to accept entry into force of this Convention under this paragraph 2. The Convention shall enter into force for such a signatory on the sixtieth day following the date upon which such declarations have been deposited by at least two signatories.
Če po 31. decembru 1998 konvencija ne začne veljati v skladu s prvim odstavkom tega člena, lahko vsaka pogodbenica, ki je deponirala svojo listino o sprejetju, odobritvi ali ratifikaciji, pisno izjavi depozitarju svojo pripravljenost, da sprejme začetek veljavnosti konvencije v skladu s tem odstavkom. Za tako pogodbenico konvencija začne veljati šestdeseti dan po dnevu, ko sta najmanj dve podpisnici deponirali tako izjavo.
For each signatory depositing its declaration after such entry into force, the Convention shall enter into force on the sixtieth day following the date of deposit.
Za vsako pogodbenico, ki svojo izjavo deponira po začetku veljavnosti, konvencija začne veljati šestdeseti dan po dnevu deponiranja.
Any Party may propose the amendment of this Convention.
Vsaka pogodbenica lahko predlaga spremembo konvencije.
A proposed amendment shall be submitted to the Depositary which shall communicate it to the other Parties at least sixty days before convening a meeting of the Parties to consider the proposed amendment.
Predlagana sprememba se predloži depozitarju, ki to sporoči drugim pogodbenicam najmanj šestdeset dni pred sklicem pogodbenic za obravnavo predlagane spremembe.
An amendment adopted by consensus of the Parties, or by such other means as the Parties may determine by consensus, shall enter into force sixty days after the deposit of an instrument of ratification, acceptance or approval by all of the Parties, or in such other circumstances as may be specified by the Parties at the time of adoption of the amendment.
Sprememba, ki jo pogodbenice sprejmejo soglasno ali na tak drug način, kot ga pogodbenice soglasno določijo, začne veljati šestdeset dni po deponiranju listin o ratifikaciji, sprejetju ali odobritvi vseh pogodbenic, ali v takih drugih okoliščinah, kot jih lahko določijo pogodbenice ob sprejemu spremembe.
A Party may withdraw from this Convention by submitting written notification to the Depositary.
Pogodbenica lahko odpove konvencijo s pisnim uradnim obvestilom depozitarju.
Such withdrawal shall be effective one year after the date of the receipt of the notification.
Odpoved začne veljati eno leto po dnevu prejema uradnega obvestila.
After withdrawal, co-operation shall continue between the Parties and the Party which has withdrawn on all requests for assistance or extradition made before the effective date of withdrawal which remain pending.
Po odpovedi se sodelovanje med pogodbenicami in pogodbenico, ki je odpovedala konvencijo, nadaljuje za vsa zaprosila za pomoč ali izročitev, ki so bila dana pred začetkom veljavnosti odpovedi in se še rešujejo.
Agreement Between the Republic of Slovenia and the Isle of Man for the Exchange of Information Relating to tax Matters
Sporazum med Republiko Slovenijo in Otokom Man o izmenjavi informacij v zvezi z davčnimi zadevami
Whereas it is acknowledged that the Isle of Man under the terms of its Entrustment from the United Kingdom has the right to negotiate, conclude, perform and subject to the terms of this Agreement terminate a tax information exchange agreement with the Republic of Slovenia;
Ker se priznava, da ima Otok Man pod pogoji iz pooblastila Združenega kraljestva pravico do pogajanja, sklepanja, izvajanja in na podlagi pogojev iz tega sporazuma do odpovedi sporazuma o izmenjavi davčnih informacij z Republiko Slovenijo;
Whereas the Isle of Man on the 13th December 2000 entered into a political commitment to the OECD's principles of effective exchange of information and actively participated in the drafting of the OECD Model Agreement on Exchange of Information in Tax Matters;
ker se je Otok Man 13. decembra 2000 politično zavezal načelom OECD o učinkoviti izmenjavi informacij in je dejavno sodeloval pri pripravi vzorčnega sporazuma OECD o izmenjavi informacij o davčnih zadevah;
Whereas the Contracting Parties wish to enhance and facilitate the terms and conditions governing the exchange of information with respect to taxes;
ker pogodbenika želita pospešiti izmenjavo informacij v zvezi z davki in olajšati pogoje zanjo;
Now, therefore, the Contracting Parties have agreed to conclude the following Agreement, which contains obligations on the part of the Contracting Parties only
sta se pogodbenika dogovorila, da bosta sklenila naslednji sporazum, ki vsebuje samo njune obveznosti
Object and Scope of the Agreement
Namen in področje uporabe sporazuma
The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement.
Pristojna organa pogodbenikov zagotavljata pomoč z izmenjavo informacij, ki so predvidoma pomembne za izvajanje ali uveljavljanje domače zakonodaje pogodbenikov glede davkov iz tega sporazuma.
Such information shall include information that is foreseeably relevant to the determination, assessment, enforcement, recovery or collection of such taxes, with respect to persons liable to such taxes, or to the investigation or prosecution of tax matters in relation to such persons.
Med tovrstne informacije spadajo informacije, ki so predvidoma pomembne za določitev, odmero, uveljavitev, izterjavo ali pobiranje takih davkov pri osebah, zavezancih zanje, oziroma za preiskavo ali pregon oseb zaradi davčnih zadev.
The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Pravice in zaščitni ukrepi, ki jih osebam zagotavljajo zakoni ali upravna praksa zaprošenega pogodbenika, se uporabljajo v takem obsegu, da brez razloga ne preprečujejo ali zavlačujejo učinkovite izmenjave informacij.
A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its jurisdiction.
Zaprošeni pogodbenik ni zavezan dati informacij, ki jih ne hranijo njegovi organi oziroma jih nimajo osebe ali niso pod nadzorom oseb, ki so pod njegovo jurisdikcijo.
The taxes which are the subject of this Agreement are
Davki, na katere se nanaša ta sporazum, so
in the Republic of Slovenia: tax on income of legal persons, tax on income of individuals, derivative instruments gains tax, tax on property, inheritance and gift tax;
v Republiki Sloveniji: davek od dohodkov pravnih oseb, dohodnina, davek od dobička od odsvojitve izvedenih finančnih instrumentov, davek od premoženja, davek na dediščine in darila;
in the Isle of Man, taxes on income or profit.
na Otoku Man davki od dohodka ali dobička.
The Agreement shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se po dnevu podpisa sporazuma uvedejo poleg obstoječih davkov ali namesto njih.
The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.
Pristojna organa pogodbenikov se uradno obveščata o vseh bistvenih spremembah obdavčevanja in z njim povezanih ukrepov zbiranja informacij, za katere se uporablja ta sporazum.
For the purposes of this Agreement, unless otherwise defined
V tem sporazumu, razen če ni opredeljeno drugače
the term &quot;Isle of Man&quot; means the island of the Isle of Man, including its territorial sea, in accordance with international law;
izraz &quot;Otok Man&quot; pomeni otok, ki sestavlja Otok Man, vključno z njegovim teritorialnim morjem, v skladu z mednarodnim pravom;
the term “Contracting Party” means Slovenia or Isle of Man, as the context requires;
izraz &quot;pogodbenik&quot; pomeni Slovenijo ali Otok Man, kakor zahteva sobesedilo;
in the case of Slovenia, the Ministry of Finance of the Republic of Slovenia or its authorised representative;
v Sloveniji Ministrstvo za finance Republike Slovenije ali njegovega pooblaščenega predstavnika;
in the case of Isle of Man, the Assessor of Income Tax or his or her delegate;
na Otoku Man ocenjevalca/-ko davka od dohodka ali njegovega ali njenega pooblaščenca;
the term &quot;company&quot; means any body corporate or any entity that is treated as a body corporate for tax purposes;
izraz &quot;družba&quot; pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
the term &quot;publicly traded company&quot; means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public.
izraz &quot;javna družba&quot; pomeni katero koli družbo, katere glavni razred delnic kotira na priznani borzi, če lahko kdorkoli njene kotirajoče delnice neovirano kupuje ali prodaja.
Shares can be purchased or sold &quot;by the public&quot; if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
Delnice lahko &quot;kdorkoli&quot; kupuje ali prodaja, če nakup ali prodaja delnic nista implicitno ali eksplicitno na voljo le omejeni skupini vlagateljev;
the term &quot;principal class of shares&quot; means the class or classes of shares representing a majority of the voting power and value of the company;
izraz &quot;glavni razred delnic&quot; pomeni razred ali razrede delnic, ki predstavljajo večino glasovalnih pravic in vrednosti družbe;
the term &quot;recognised stock exchange&quot; means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
izraz &quot;priznana borza&quot; pomeni katero koli borzo, o kateri sta se dogovorila pristojna organa pogodbenikov;
the term &quot;collective investment fund or scheme&quot; means any pooled investment vehicle, irrespective of legal form.
izraz &quot;kolektivni naložbeni sklad ali načrt&quot; pomeni vsak način skupnega vlaganja ne glede na pravno obliko.
The term &quot;public collective investment fund or scheme&quot; means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public.
Izraz &quot;javni kolektivni naložbeni sklad ali načrt&quot; pomeni kateri koli kolektivni naložbeni sklad ali načrt, če lahko kdorkoli enote, delnice ali druge deleže v skladu ali načrtu neovirano kupuje, prodaja ali unovčuje.
Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed &quot;by the public&quot; if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
Enote, delnice ali druge deleže v skladu ali načrtu lahko &quot;kdorkoli&quot; neovirano kupuje, prodaja ali unovčujejavnost&quot; kupuje, prodaja ali vnovčuje, če nakup, prodaja ali unovčitev niso implicitno ali eksplicitno na voljo le omejeni skupini vlagateljev;
the term &quot;tax&quot; means any tax to which the Agreement applies;
izraz &quot;davek&quot; pomeni kateri koli davek, za katerega se uporablja sporazum;
the term &quot;Requesting Party&quot; means the Contracting Party requesting information;
izraz &quot;pogodbenik prosilec&quot; pomeni pogodbenika, ki zaprosi za informacije;
the term &quot;Requested Party&quot; means the Contracting Party requested to provide information;
izraz &quot;zaprošeni pogodbenik&quot; pomeni pogodbenika, ki je zaprošen za informacije;
the term &quot;information gathering measures&quot; means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
izraz &quot;ukrepi za zbiranje informacij&quot; pomeni zakonodajo in upravne ali sodne postopke, ki pogodbeniku omogočajo pridobivanje in predložitev zaprošenih informacij;
the term &quot;information&quot; means any fact, statement or record in any form whatever;
izraz &quot;informacija&quot; pomeni vsako dejstvo, izjavo ali zapis v kakršni koli obliki;
the term &quot;criminal tax matters&quot; means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Requesting Party; and
izraz &quot;kazenske davčne zadeve&quot; pomeni davčne zadeve z naklepnim dejanjem, ki se preganjajo po kazenski zakonodaji pogodbenika prosilca;
the term &quot;criminal laws&quot; means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes.
izraz &quot;kazenska zakonodaja&quot; pomeni vse kazenske predpise, ki se obravnavajo kot taki po domači zakonodaji, ne glede na to, ali so vsebovani v davčni zakonodaji, kazenskem zakoniku ali drugih predpisih.
As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
Kadar pogodbenik uporabi sporazum, ima izraz, ki v njem ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po njegovem pravu, pri čemer pomen po veljavni davčni zakonodaji tega pogodbenika prevlada nad pomenom izraza po drugi zakonodaji tega pogodbenika.
Exchange of Information upon Request
Izmenjava informacij na zaprosilo
The competent authority of the Requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the Requested Party needs such information for its own tax purposes or the conduct being investigated would constitute a crime under the laws of the Requested Party if such conduct occurred in the jurisdiction of the Requested Party.
Pristojni organ zaprošenega pogodbenika na zaprosilo predloži informacije za namene iz 1. člena. Take informacije se izmenjajo ne glede na to, ali zaprošeni pogodbenik potrebuje take informacije za svoje davčne namene in ali bi se dejanje, o katerem teče preiskava, štelo za kaznivo dejanje po zakonodaji zaprošenega pogodbenika, če bi se tako dejanje pripetilo pod jurisdikcijo zaprošenega pogodbenika.
If the information in the possession of the competent authority of the Requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures necessary to provide the Requesting Party with the information requested, notwithstanding that the Requested Party may not need such information for its own tax purposes.
Če informacije, ki jih ima pristojni organ zaprošenega pogodbenika, ne zadoščajo in ne omogočajo izpolnitve zaprosila zanje, pogodbenik uporabi vse ustrezne ukrepe za zbiranje informacij, da zaprošene informacije predloži pogodbeniku prosilcu ne glede na to, da jih zaprošeni pogodbenik morda ne potrebuje za svoje davčne namene.
If specifically requested by the competent authority of the Requesting Party, the competent authority of the Requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records.
Pristojni organ zaprošenega pogodbenika na posebno zaprosilo pristojnega organa pogodbenika prosilca predloži informacije v skladu s tem členom v obsegu, ki ga omogoča domača zakonodaja, v obliki izjav prič in overjenih kopij izvirnih zapisov.
Each Contracting Party shall ensure that its competent authorities for the purposes specified in Article 1 of the Agreement, have the authority to obtain and provide upon request
Pogodbenika zagotovita, da imata njuna pristojna organa za namene iz 1. člena sporazuma pristojnost, da na zaprosilo pridobita in predložita
information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fiduciary capacity;
informacije, ki jih hranijo banke, druge finančne ustanove in katere koli osebe, vključno s pooblaščenci in skrbniki, ki delujejo kot zastopniki ali fiduciarji;
information regarding the legal and beneficial ownership of companies, partnerships, foundations, “Anstalten” and other persons, and within the constraints of Article 2 any other persons in an ownership chain, including in the case of collective investment funds or schemes, information on shares, units and other interests;
informacije, ki se nanašajo na zakonito in upravičeno lastništvo družb, partnerstev, fundacij, ustanov in drugih oseb in ob upoštevanju omejitev iz 2. člena vse druge osebe v lastniški verigi, vključno z informacijami o delnicah, enotah in drugih deležih pri kolektivnih naložbenih skladih ali načrtih;
in the case of trusts, information on settlors, trustees, protectors and beneficiaries; and
pri skrbniških skladih informacije o ustanoviteljih, skrbnikih, zaščitnikih ter upravičencih in
This Agreement does not create an obligation for a Contracting Party to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes, unless such information can be obtained without giving rise to disproportionate difficulties.
S tem sporazumom se za pogodbenika ne ustvarja obveznost pridobiti ali predložiti informacije o lastništvu javnih družb ali javnih kolektivnih naložbenih skladov ali načrtov, razen če se te informacije lahko pridobijo brez nesorazmernih težav.
The competent authority of the Requesting Party shall provide the following information to the competent authority of the Requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request
Kadar pristojni organ pogodbenika prosilca zaprosi za informacije po tem sporazumu, priskrbi pristojnemu organu zaprošenega pogodbenika te informacije, s katerimi dokaže njihovo predvideno pomembnost glede na zaprosilo
the identity of the person under examination or investigation;
identiteto osebe, ki se zasliši ali preiskuje;
a statement of the information sought including its nature and the form in which the Requesting Party wishes to receive the information from the Requested Party;
izjavo o zaprošenih informacijah, vključno z njihovo vrsto in obliko, v kateri želi pogodbenik prosilec prejeti informacije od zaprošenega pogodbenika;
the tax purpose for which the information is sought;
davčni namen, za katerega se zaprosijo informacije;
grounds for believing that the information requested is held in the territory of the Requested Party or is in the possession or control of a person within the jurisdiction of the Requested Party;
razloge za prepričanje, da se zaprošene informacije hranijo na ozemlju zaprošenega pogodbenika oziroma jih ima ali so pod nadzorom osebe pod jurisdikcijo zaprošenega pogodbenika;
to the extent known, the name and address of any person believed to be in possession of or able to obtain the requested information;
ime in naslov osebe, za katero verjame, da bi lahko imela ali imela možnost pridobiti zaprošene informacije, če jo pozna;
a statement that the request is in conformity with the law and administrative practices of the Requesting Party, that if the requested information was within the jurisdiction of the Requesting Party then the competent authority of the Requesting Party would be able to obtain the information under the laws of the Requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement;
izjavo, da je zaprosilo skladno z zakonom in upravno prakso pogodbenika prosilca, da bi lahko, če bi bile zaprošene informacije pod jurisdikcijo pogodbenika prosilca, pristojni organ pogodbenika prosilca pridobil informacije po zakonodaji pogodbenika prosilca ali po redni upravni praksi, in da je skladno s tem sporazumom;
a statement that the Requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
izjavo, da je pogodbenik prosilec na svojem ozemlju izkoristil vse načine za pridobitev informacij, razen tistih, ki bi povzročili nesorazmerne težave.