natgillin/translations-raw huggingface dataset:
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo nepremičnin, ki so navedene v 6. členu in so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki so povezane s stalno bazo, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici zaradi opravljanja samostojnih osebnih storitev, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem) ali take stalne baze, se lahko obdavči v tej drugi državi.
Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prvem, drugem in tretjem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
INDEPENDENT PERSONAL SERVICES
SAMOSTOJNE OSEBNE STORITVE
Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State
Dohodek, ki ga posameznik, ki je rezident države pogodbenice, doseže s poklicnimi storitvami ali drugimi samostojnimi dejavnostmi, se obdavči samo v tej državi, razen v naslednjih okoliščinah, ko se tak dohodek lahko obdavči tudi v drugi državi pogodbenici
if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
če ima v drugi državi pogodbenici za opravljanje svojih dejavnosti redno na voljo stalno bazo; v tem primeru se lahko v tej drugi državi pogodbenici obdavči samo toliko dohodka, kolikor se pripiše tej stalni bazi, ali
if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the taxable year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
če v drugi državi pogodbenici ostane v obdobju ali obdobjih, ki skupaj trajajo ali presegajo 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v določenem davčnem letu; v tem primeru se lahko v tej drugi državi obdavči samo toliko dohodka, kolikor ga doseže s svojimi dejavnostmi, opravljenimi v tej drugi državi.
The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Izraz &quot;poklicne storitve&quot; še zlasti vključuje samostojne znanstvene, literarne, umetniške, vzgojne ali izobraževalne dejavnosti in tudi samostojne dejavnosti zdravnikov, odvetnikov, inženirjev, arhitektov, zobozdravnikov in računovodij.
DEPENDENT PERSONAL SERVICES
ODVISNE OSEBNE STORITVE
the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the taxable year concerned, and
je prejemnik navzoč v drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v določenem davčnem letu, in
the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
prejemek plača delodajalec, ki ni rezident druge države, ali se plača v njegovem imenu in
the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
prejemka ne krije stalna poslovna enota ali stalna baza, ki jo ima delodajalec v drugi državi.
Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised on board a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji ali letalu, s katerim se opravljajo prevozi v mednarodnem prometu, obdavči v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Notwithstanding the preceding provisions of this Article, salaries, wages, allowances and other remuneration received by an area manager of a shipping or an airline enterprise having its place of effective management in a Contracting State, who is a resident of that Contracting State and stationed in the other Contracting State, shall be taxable only in the first-mentioned Contracting State.
Ne glede na prejšnje določbe tega člena se lahko plače, mezde, dodatki in drugi prejemki, ki jih dobi območni upravitelj ladijske ali letalske družbe s sedežem dejanske uprave v državi pogodbenici, ki je rezident te države pogodbenice in je nameščen v drugi državi pogodbenici, obdavčijo le v prvi omenjeni državi pogodbenici.
Directors&apos; fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
Plačila direktorjem in podobna plačila, ki jih dobi rezident države pogodbenice kot član uprave ali podobnega organa družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
ARTISTES AND SPORTSPERSONS
UMETNIKI IN ŠPORTNIKI
Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Ne glede na določbe 14. in 15. člena se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči izvajalec, kot je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz takih osebnih dejavnosti, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi.
Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Kadar dohodek iz osebnih dejavnosti, ki jih izvaja nastopajoči izvajalec ali športnik kot tak, ne priraste samemu nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavči v državi pogodbenici, v kateri potekajo dejavnosti nastopajočega izvajalca ali športnika.
Income derived by a resident of a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2 of this Article, shall be exempted from tax in that other State if the visit to that other State is supported wholly or substantially by funds of either Contracting State, a political subdivision or a local authority thereof, or takes place under a cultural agreement between the Contracting States.
Dohodek, ki ga dobi rezident države pogodbenice iz dejavnosti, ki jih izvaja v drugi državi pogodbenici, kot je predvideno v prvem in drugem odstavku tega člena, je oproščen davka v tej drugi državi, če se gostovanje v tej drugi državi v celoti ali pretežno krije iz sredstev katere koli države pogodbenice, njene politične enote ali lokalne oblasti ali če poteka na podlagi sporazuma med državama pogodbenicama na področju kulture.
PENSIONS AND ANNUITIES
POKOJNINE IN RENTE
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities paid to a resident of a Contracting State shall be taxable only in that State.
Ob upoštevanju določb drugega odstavka 19. člena se pokojnine in drugi podobni prejemki ter rente, ki se izplačujejo rezidentu države pogodbenice, obdavčijo samo v tej državi.
The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money&apos;s worth.
Izraz &quot;renta&quot; pomeni določen znesek, ki se redno izplačuje ob določenem času vse življenje ali v določenem ali določljivem časovnem obdobju, z obveznostjo izplačevanja v zameno za ustrezno in celotno vplačilo v denarju ali denarni vrednosti.
1.(a) Salaries, wages and other similar remuneration paid 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) Plače, mezde in drugi podobni prejemki, ki jih plačuje država pogodbenica ali njena politična enota ali lokalna oblast posamezniku za storitve, ki jih opravi za to državo ali enoto ali oblast, se obdavčijo samo v tej državi.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who
(b) Take plače, mezde in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej drugi državi in je posameznik rezident te druge države, ki
(i) is a national of that other State; or
(i) je državljan te druge države ali
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(ii) ni postal rezident te druge države samo zaradi opravljanja storitev.
(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 plača država pogodbenica ali njena politična enota ali lokalna oblast ali ki se plačajo iz njihovih skladov posamezniku za storitve, opravljene za to državo ali enoto ali oblast, obdavčijo samo v tej državi.
(b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
(b) Take pokojnine in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če je posameznik rezident in državljan te države.
PROFESSORS AND RESEARCHERS
PROFESORJI IN RAZISKOVALCI
An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program of cultural exchange, is present in that Contracting State for a period not exceeding two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity.
Posameznik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice in je na povabilo vlade prve omenjene države pogodbenice ali univerze, višje ali visoke šole, šole, muzeja ali druge kulturne ustanove v tej prvi omenjeni državi pogodbenici ali je po uradnem programu kulturne izmenjave v tej državi pogodbenici samo zaradi poučevanja, predavanja ali raziskovanja v taki ustanovi za obdobje, ki ne presega dveh zaporednih let, je v tej državi pogodbenici oproščen davka od prejemkov za tako dejavnost.
An individual shall be entitled to the benefits of this Article only once.
Posameznik je upravičen do ugodnosti iz tega člena samo enkrat.
The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Določbe prvega odstavka tega člena se ne uporabljajo za dohodek od raziskovanja, če se tako raziskovanje ne izvaja v javno korist, ampak predvsem v zasebno korist določene osebe ali oseb.
STUDENTS AND TRAINEES
ŠTUDENTI IN PRIPRAVNIKI
Payments which a student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State.
Plačila, ki jih študent, vajenec ali pripravnik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi pogodbenici navzoč samo zaradi svojega izobraževanja ali usposabljanja, prejme za svoje vzdrževanje, izobraževanje ali usposabljanje, se ne obdavčijo v tej državi pogodbenici, če taka plačila izhajajo iz virov zunaj te države pogodbenice.
In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, relief or reductions in respect of taxes available to residents of the State which he is visiting.
Pri nagradah, štipendijah in prejemkih iz zaposlitve, ki niso zajeti v prvem odstavku, je študent, vajenec ali pripravnik iz prvega odstavka med izobraževanjem ali usposabljanjem upravičen tudi do enakih oprostitev, olajšav ali odbitkov pri davkih kot rezidenti države pogodbenice, v kateri je na obisku.
OTHER INCOME
DRUGI DOHODKI
Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
Deli dohodka rezidenta države pogodbenice, ki nastanejo kjer koli in niso obravnavani v predhodnih členih tega sporazuma, se obdavčijo samo v tej državi.
The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the Contracting State through a permanent establishment situated therein, or performs in the other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base.
Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kot so opredeljene v drugem odstavku 6. člena, če prejemnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze v njej in je pravica ali premoženje, v zvezi s katerim se plača dohodek, dejansko povezano s tako stalno poslovno enoto ali stalno bazo.
ELIMINATION OF DOUBLE TAXATION
ODPRAVA DVOJNEGA OBDAVČEVANJA
In the case of Qatar, double taxation shall be eliminated as follows
V Katarju se dvojno obdavčevanje odpravi, kakor sledi
Where a resident of Qatar derives income which, in accordance with the provisions of this Agreement, is taxable in Slovenia, then Qatar shall allow as a deduction from the tax on income of that resident an amount equal to the tax paid in Slovenia, provided that such deduction shall not exceed that part of the tax, as computed before the deduction is given, which is attributable to the income derived from Slovenia.
Kadar rezident Katarja doseže dohodek, ki je v skladu z določbami tega sporazuma obdavčljiv v Sloveniji, Katar dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku, plačanemu v Sloveniji, pri čemer tak odbitek ne sme presegati tistega dela pred odbitkom izračunanega davka, ki se nanaša na dohodek, dosežen v Sloveniji.
In the case of Slovenia, double taxation shall be eliminated as follows
V Sloveniji se dvojno obdavčevanje odpravi, kot sledi
Where a resident of Slovenia derives income which, in accordance with the provisions of this Agreement, may be taxed in Qatar, Slovenia shall allow as deduction from the tax on the income of that resident, an amount equal to the income tax paid in Qatar.
Kadar rezident Slovenije doseže dohodek, ki se v skladu z določbami tega sporazuma lahko obdavči v Katarju, Slovenija dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v Katarju.
Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Qatar.
Tak odbitek pa v nobenem primeru ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči v Katarju.
Where in accordance with any provision of the Agreement income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Kadar je v skladu s katero koli določbo tega sporazuma dohodek, ki ga dobi rezident Slovenije, oproščen davka v Sloveniji, lahko Slovenija pri izračunu zneska davka od preostalega dohodka tega rezidenta vseeno upošteva oproščeni dohodek.
NON-DISCRIMINATION
ENAKO OBRAVNAVANJE
Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Državljani države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah, še zlasti glede rezidentstva.
The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Obdavčevanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti manj ugodno v tej drugi državi, kot je obdavčevanje podjetij te druge države, ki opravljajo enake dejavnosti.
This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, relief and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Ta določba se ne razlaga, kot da zavezuje državo pogodbenico, da prizna rezidentom druge države pogodbenice kakršne koli osebne olajšave, druge olajšave in znižanja za davčne namene zaradi osebnega stanja ali družinskih obveznosti, ki jih priznava svojim rezidentom.
Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned State.
Razen kadar se uporabljajo določbe prvega odstavka 9. člena, sedmega odstavka 11. člena ali šestega odstavka 12. člena, se obresti, licenčnine in avtorski honorarji ter druga izplačila, ki jih plača podjetje države pogodbenice rezidentu druge države pogodbenice, pri ugotavljanju obdavčljivega dobička takega podjetja odbijejo pod istimi pogoji, kot če bi bili plačani rezidentu prve omenjene države.
Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne smejo biti v prvi omenjeni državi zavezana kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve do podobnih podjetij prve omenjene države.
The non taxation of Qatari nationals under Qatari tax law shall not be regarded as a discrimination under the provision of this Article.
Neobdavčenje državljanov Katarja po katarski davčni zakonodaji se po tem členu ne šteje za neenako obravnavanje.
MUTUAL AGREEMENT PROCEDURE
POSTOPEK SKUPNEGA DOGOVORA