natgillin/translations-raw huggingface dataset:
The claimant party shall notify the secretariat that the parties are referring a dispute to arbitration pursuant to Article 27. The notification shall state the subject-matter or arbitration and include in particular, the articles of the Convention or the protocol, the interpretation or application of which are at issue.
Tožeča stranka obvesti Sekretariat, da spor predloži arbitraži v skladu s 27. členom. Iz notifikacije morajo biti razvidni predmet arbitraže in zlasti členi konvencije ali protokola, za katerih razlago ali uporabo gre.
If the parties do not agree on the subject matter of the dispute before the President of the tribunal is designated, the arbitral tribunal shall determine the subject matter.
Če se stranke ne sporazumejo o predmetu spora, preden je imenovan predstavnik razsodišča, ga določi razsodišče.
The secretariat shall forward the information thus received to all Contracting Parties to this Convention or to the protocol concerned.
Sekretariat tako dobljene informacije pošlje vsem pogodbenicam konvencije ali zadevnega protokola.
In disputes between two parties, the arbitral tribunal shall consist of three members.
V sporih med dvema strankama sestavljajo razsodišče trije člani.
The latter shall not be a national of one of the parties to the dispute, nor have his or her usual place of residence in the territory of one of these parties, nor be employed by any of them, nor have dealt with the case in any other capacity.
Predsednik ne sme biti državljan katere koli izmed strank v sporu ter ne sme imeti stalnega prebivališča na ozemlju njunih držav, ki ga tudi ne smeta zaposlovati, in se ni smel ukvarjati s tem primerom v kakšnem drugem svojstvu.
In disputes between more than two parties, parties in the same interest shall appoint one arbitrator jointly by agreement.
V sporih med več kot dvema strankama stranke, ki imajo iste interese, sporazumno imenujejo skupnega arbitra.
If the President of the arbitral tribunal has not been designated within two months of the appointment of the second arbitrator, the Secretary-General of the United Nations shall, at the request of a party, designate the President within a further two-month period.
Če predsednik razsodišča ni imenovan v dveh mesecih po imenovanju drugega arbitra, ga v naslednjih dveh mesecih na zahtevo stranke določi generalni sekretar Združenih narodov.
If one of the parties to the dispute does not appoint an arbitrator within two months of receipt of the request, the other party may inform the Secretary-General who shall make the designation within a further two-month period.
Če ena od strank ne imenuje svojega arbitra v dveh mesecih po prejemu zahteve, lahko druga stranka obvesti o tem generalnega sekretarja, ki določi arbitra v naslednjih dveh mesecih.
The arbitral tribunal shall render its decisions in accordance with the provisions of this Convention, any protocols concerned, and international law.
Razsodišče odloča v skladu z določbami te konvencije, ustreznimi protokoli in mednarodnim pravom.
Unless the parties to the dispute otherwise agree, the arbitral tribunal shall determine its own rules of procedure.
Razsodišče sprejme svoj poslovnik, razen če se stranke v sporu ne sporazumejo drugače.
The arbitral tribunal may, at the request of one of the parties, recommend essential interim measures of protection.
Razsodišče lahko na zahtevo ene od strank priporoči najnujnejše začasne varstvene ukrepe.
The parties to the dispute shall facilitate the work of the arbitral tribunal and, in particular, using all means at their disposal, shall
Stranke v sporu olajšujejo delo razsodišča z vsemi razpoložljivimi sredstvi in mu še posebej
The parties and the arbitrators are under an obligation to protect the confidentiality of any information they receive in confidence during the proceedings of the arbitral tribunal.
Stranke in arbitri morajo varovati zaupnost vseh med postopkom razsodišča zaupno dobljenih informacij.
The tribunal shall keep a record of all its costs, and shall furnish a final statement thereof to the parties.
Razsodišče zapisuje vse stroške in s končnimi stroški seznani stranke.
Absence of a party or a failure of a party to defend its case shall not constitute a bar to the proceedings.
Odsotnost stranke ali nezmožnost uveljavljati svoje pravice ne ustavi postopka.
Any controversy which may arise between the parties to the dispute as regards the intepretation or manner of implementation of the final decision may be submitted by either party for decision to the arbitral tribunal which rendered it.
Vsako nesoglasje strank v sporu glede razlage ali načina izvajanja razsodbe lahko katera koli stranka predloži v odločitev razsodišču, ki je sprejelo razsodbo.
The commission shall, unless the parties otherwise agree, be composed of five members, two appointed by each Party concerned and a President chosen jointly by those members.
Če se stranke ne sporazumejo drugače, sestavlja komisijo pet članov, od katerih dva imenuje vsaka stranka, predsednika pa skupaj izberejo imenovani člani.
In disputes between more than two parties, parties in the same interest shall appoint their members of the commission jointly by agreement.
Pri sporih med več kot dvema strankama stranke, ki imajo isti interes, sporazumno imenujejo skupne člane komisije.
Where two or more parties have separate interests or there is a disagreement as to whether they are of the same interest, they shall appoint their members separately.
Če imata dve ali več strank različne interese ali če se ne sporazumeta o skupnih interesih, svoje člane imenujeta vsaka posebej.
If any appointments by the parties are not made within two months of the date of the request to create a conciliation commission, the Secretary-General of the United Nations shall, if asked to do so by the party that made the request, make those appointments within a further two-month period.
Če katera izmed strank ne imenuje člana v dveh mesecih od datuma zahteve za sestavo spravne komisije, ga v naslednjih dveh mesecih imenuje generalni sekretar Združenih narodov na prošnjo stranke, ki je postavila zahtevo.
If a President of the conciliation commission has not been chosen within two months of the last of the members of the commission being appointed, the Secretary-General of the United Nations shall, if asked to do so by a party, designate a President within a further two-month period.
Če predsednik spravne komisije ni izbran v dveh mesecih od imenovanja zadnjega člana komisije, ga na prošnjo stranke v naslednjih dveh mesecih določi generalni sekretar Združenih narodov.
&quot;NO ENTRY FOR ANY POWER DRIVEN VEHICLE EXCEPT TWO-WHEELED MOTOR CYCLES WITHOUT SIDE-CAR&quot;
&quot;PREPOVEDAN PROMET ZA VSA MOTORNA VOZILA, RAZEN DVOKOLESNIH MOTORNIH VOZIL BREZ STRANSKE PRIKOLICE (RAZEN ENOSLEDNIH)&quot;
ENTRY INTO FORCE
ZAČETEK VELJAVNOSTI
Convention between the Republic of Slovenia and Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Konvencija med Republiko Slovenijo in Islandijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka
DESIRING to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
v želji, da bi sklenili konvencijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka
Scope of the Convention
Področje uporabe konvencije
Persons Covered
Osebe, za katere se uporablja konvencija
Taxes Covered
Davki, za katere se uporablja konvencija
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
in Slovenia: (i) the tax on income of legal persons (davek od dohodkov pravnih oseb); and (ii) the tax on income of individuals (dohodnina), (hereinafter referred to as &quot;Slovenian tax&quot;);
v Sloveniji: (i) davek od dohodkov pravnih oseb in (ii) dohodnina (v nadaljevanju »slovenski davek«);
in Iceland: (i) the income taxes to the state (tekjuskattar ríkissjós); and (ii) the income tax to the municipalities (útsvar til sveitarfélaganna), (hereinafter referred to as “Icelandic tax”).
na Islandiji: (i) davki na dohodek, ki pripadajo državi (tekjuskattar ríkissjós) in (ii) davki na dohodek, ki pripadajo občinam (útsvar til sveitarfélaganna) (v nadaljevanju »islandski davek«).
the term &quot;Slovenia&quot; means the Republic of Slovenia and, when used in a geographical sense, the territory of Slovenia, including the sea area, sea bed and sub-soil adjacent to the territorial sea, over which Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law;
izraz »Slovenija« pomeni Republiko Slovenijo, in ko se uporablja v geografskem pomenu, ozemlje Slovenije, vključno z morskim območjem, morskim dnom in podzemljem ob teritorialnem morju, na katerem lahko Slovenija izvaja svoje suverene pravice in jurisdikcijo v skladu s svojo domačo zakonodajo in mednarodnim pravom;
the term “Iceland” means Iceland and, when used in a geographical sense, means the territory of Iceland, including its territorial sea, and any area beyond the territorial sea within which Iceland, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its subsoil and its superjacent waters, and their natural resources;
izraz »Islandija« pomeni Islandijo, in ko se uporablja v geografskem pomenu, ozemlje Islandije, vključno s teritorialnim morjem in katerim koli območjem zunaj teritorialnega morja, na katerem Islandija v skladu z mednarodnim pravom izvaja jurisdikcijo ali suverene pravice v zvezi z morskim dnom, njegovim podzemljem in vodami nad njim ter njihovimi naravnimi viri;
the terms &quot;a Contracting State&quot; and &quot;the other Contracting State&quot; mean Slovenia or Iceland, as the context requires;
izraza »država pogodbenica« in »druga država pogodbenica« pomenita Slovenijo ali Islandijo, kakor zahteva sobesedilo;
the term &quot;person&quot; includes an individual, a company and any other body of persons;
izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb;
the term &quot;company&quot; means any body corporate or any entity that is treated as a body corporate for tax purposes;
izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
the term &quot;enterprise&quot; applies to the carrying on of any business;
izraz »podjetje« se uporablja za kakršno koli poslovanje;
the terms &quot;enterprise of a Contracting State&quot; and &quot;enterprise of the other Contracting State&quot; mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
izraza »podjetje države pogodbenice« in »podjetje druge države pogodbenice« pomenita podjetje, ki ga upravlja rezident države pogodbenice, in podjetje, ki ga upravlja rezident druge države pogodbenice;
the term &quot;international traffic&quot; 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;
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;
the term &quot;competent authority&quot; means
izraz »pristojni organ« pomeni
in Iceland, the Minister of Finance or his authorised representative;
na Islandiji: ministra za finance ali njegovega pooblaščenega predstavnika;
the term &quot;national&quot; means
izraz »državljan« pomeni
any individual possessing the nationality of a Contracting State;
posameznika, ki ima državljanstvo države pogodbenice;
any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
pravno osebo, partnerstvo ali združenje, katerega status izhaja iz veljavne zakonodaje v državi pogodbenici;
the term &quot;business&quot; includes the performance of professional service and of other activities of an independent character.
izraz »poslovanje« vključuje opravljanje poklicnih storitev in drugih samostojnih dejavnosti.
For the purposes of this Convention, the term &quot;resident of a Contracting State&quot; means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.
V tej konvenciji izraz »rezident države pogodbenice« pomeni osebo, ki mora po zakonodaji te države plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave ali katerega koli drugega podobnega merila, in vključuje tudi to državo in katero koli njeno politično enoto ali lokalno oblast.
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.
če je državljan obeh držav ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
For the purposes of this Convention, the term &quot;permanent establishment&quot; means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
V tej konvenciji izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja.
The term &quot;permanent establishment&quot; includes especially
Izraz »stalna poslovna enota« vključuje zlasti
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov.
A building site, a construction, assembly or installation project or a supervisory activity connected therewith, constitutes a permanent establishment only if such site, project or activity lasts in the territory of a Contracting State for a period of more than twelve months.
Gradbišče, projekt gradnje, montaže ali postavitve ali dejavnost nadzora v zvezi z njimi je stalna poslovna enota samo, če tako gradbišče, projekt ali dejavnost traja na ozemlju pogodbenice več kakor dvanajst 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
Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Ne glede na določbe prvega in drugega odstavka se, kadar oseba, ki ni zastopnik z neodvisnim statusom, za katerega se uporablja šesti odstavek, deluje v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, za to podjetje šteje, da ima stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz četrtega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah navedenega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
Income from Immovable Property
Dohodek iz nepremičnin
The term &quot;immovable property&quot; 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.
The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
Izraz vedno vključuje premoženje, ki je sestavni del nepremičnin, živino in opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katere se uporabljajo določbe splošnega prava v zvezi z zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot nadomestilo za izkoriščanje ali pravico do izkoriščanja nahajališč rude, virov ter drugega naravnega bogastva; ladje, čolni in zrakoplovi se ne štejejo za nepremičnine.
Business Profits
Poslovni dobiček
Shipping and Air Transport
Ladijski in zračni prevoz
Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Dobiček iz opravljanja ladijskih ali zračnih prevozov v mednarodnem prometu se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
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
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
5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends;
5 odstotkov bruto zneska dividend, če je upravičeni lastnik družba, ki ima v neposredni lasti najmanj 25 odstotkov kapitala družbe, ki plačuje dividende;
15 per cent of the gross amount of the dividends in all other cases.
15 odstotkov bruto zneska dividend v vseh drugih primerih.
The term &quot;dividends&quot; as used in this Article means income from 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, 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.
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if it is derived and beneficially owned by the Government of the other Contracting State, a political subdivision or a local authority thereof, or the Central Bank of that other State.
Ne glede na določbe drugega odstavka so obresti, ki nastanejo v državi pogodbenici, oproščene davka v tej državi, če so jih dosegli vlada, politična enota ali organ lokalne oblasti druge države pogodbenice ali centralna banka te druge države in so v njihovi upravičeni lasti.
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 pa 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 in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala zadolžitev, za katero se plačajo obresti in take obresti krije taka stalna poslovna enota, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota.
However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties.
Take licenčnine in avtorski honorarji pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska licenčnin in avtorskih honorarjev.
The term &quot;royalties&quot; as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
Izraz »licenčnine in avtorski honorarji«, kakor je uporabljen v tem členu, pomeni vse vrste plačil, prejetih kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah.
Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.
Šteje se, da licenčnine in avtorski honorarji nastanejo v državi pogodbenici, kadar je plačnik rezident te države.
Capital Gains
Kapitalski dobički