natgillin/translations-raw huggingface dataset:
ii. It is exempt from income tax in its jurisdiction of residence;
ii. je oproščen davka od dohodka v jurisdikciji, katere rezident je,
iii. It has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
iii. nima družbenikov ali članov, ki bi imeli lastniški ali upravičeni delež v njegovem dohodku ali sredstvih,
iv. The applicable laws of the NFFE&apos;s jurisdiction of residence or the NFFE&apos;s formation documents do not permit any income or assets of the NFFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFFE&apos;s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFFE has purchased; and
iv. veljavna zakonodaja jurisdikcije, katere rezident je NFTS, ali listine o ustanovitvi NFTS ne dovoljujejo delitve dohodka ali sredstev NFTS ali njihove uporabe v korist zasebne osebe ali nedobrodelnega subjekta, razen pri dobrodelnem delovanju NFTS ali kot plačilo primernega nadomestila za opravljene storitve ali kot plačilo, ki ustreza pošteni tržni vrednosti premoženja, ki ga je kupil NFTS, in
v. The applicable laws of the NFFE&apos;s jurisdiction of residence or the NFFE&apos;s formation documents require that, upon the NFFE&apos;s liquidation or dissolution, all of its assets be distributed to a governmental entity or other non-profit organization, or escheat to the government of the NFFE&apos;s jurisdiction of residence or any political subdivision thereof.
v. veljavna zakonodaja jurisdikcije, katere rezident je NFTS, ali listine o ustanovitvi NFTS določajo, da se ob likvidaciji ali prenehanju NFTS vsa njegova sredstva razdelijo državnemu subjektu ali drugi nepridobitni organizaciji ali pripadejo vladi jurisdikcije, katere rezident je NFTS, ali kateri koli njeni politični enoti.
A &quot;Preexisting Account&quot; means a Financial Account maintained by a Reporting Financial Institution as of June 30, 2014.
&quot;Že obstoječi račun&quot; pomeni finančni račun, ki ga vodi poročevalska finančna institucija na dan 30. junija 2014.
C. Account Balance Aggregation and Currency Translation Rules.
C. Pravila o seštevanju stanj na računih in pretvorbi valut
Aggregation of Individual Accounts.
Seštevanje računov posameznika.
For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Slovenian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Slovenian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Slovenian Financial Institution&apos;s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.
Pri ugotavljanju skupnega stanja ali vrednosti finančnih računov, ki jih ima posameznik, mora poročevalska finančna institucija Slovenije sešteti vse finančne račune, ki jih vodi ona sama ali povezani subjekt, vendar samo če računalniški sistemi poročevalske finančne institucije Slovenije povezujejo račune po podatkovnem elementu, kakor je številka stranke ali identifikacijska številka davkoplačevalca, in omogočajo seštevanje stanj na računih ali vrednosti računov.
Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Pri izpolnjevanju zahtev glede seštevanja, opisanih v tem prvem odstavku, se vsakemu imetniku skupnega finančnega računa pripiše celotno stanje ali vrednost skupnega finančnega računa.
Aggregation of Entity Accounts.
Seštevanje računov subjekta.
For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Slovenian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Slovenian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Slovenian Financial Institution&apos;s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.
Pri ugotavljanju skupnega stanja ali vrednosti finančnih računov, ki jih ima subjekt, mora poročevalska finančna institucija Slovenije upoštevati vse finančne račune, ki jih vodi ona sama ali povezani subjekt, vendar samo če računalniški sistemi poročevalske finančne institucije Slovenije povezujejo račune po podatkovnem elementu, kakor je številka stranke ali identifikacijska številka davkoplačevalca, in omogočajo seštevanje stanj na računih ali vrednosti računov.
Special Aggregation Rule Applicable to Relationship Managers.
Posebno pravilo o seštevanju za uslužbence za poslovanja s strankami.
For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Slovenian Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Pri ugotavljanju skupnega stanja ali vrednosti finančnih računov, ki jih ima oseba, da se ugotovi, ali gre za finančni račun visoke vrednosti, mora poročevalska finančna institucija Slovenije tudi v primeru katerih koli finančnih računov, glede katerih uslužbenec za poslovanje s strankami spozna ali utemeljeno domneva, da jih ima v neposredni ali posredni lasti, jih nadzoruje ali odpre (drugače kot fiduciar) ista oseba, sešteti vse take račune.
Currency Translation Rule.
Pravilo o pretvorbi valut.
For purposes of determining the balance or value of Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Slovenian Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Slovenian Financial Institution is determining the balance or value.
Pri ugotavljanju stanja ali vrednosti finančnih računov, izraženih v valuti, ki ni ameriški dolar, mora poročevalska finančna institucija Slovenije dolarske mejne zneske, opisane v tej prilogi I, preračunati v tako valuto z uporabo veljavnega tečaja, objavljenega na zadnji dan koledarskega leta pred letom, v katerem ugotavlja stanje ali vrednost.
D. Documentary Evidence.
D. Dokazne listine.
For purposes of this Annex I, acceptable documentary evidence includes any of the following:
V tej prilogi I sprejemljive dokazne listine vključujejo kar koli od naslednjega:
A certificate of residence issued by an authorized government body (for example, a government or agency thereof, or a municipality) of the jurisdiction in which the payee claims to be a resident.
potrdilo o rezidentstvu, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) jurisdikcije, za katero prejemnik plačila zatrjuje, da je njen rezident;
With respect to an individual, any valid identification issued by an authorized government body (for example, a government or agency thereof, or a municipality), that includes the individual&apos;s name and is typically used for identification purposes.
glede posameznika kateri koli veljaven identifikacijski dokument, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime in priimek posameznika ter se praviloma uporablja za ugotavljanje istovetnosti;
With respect to an Entity, any official documentation issued by an authorized government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (or U.S. Territory) in which it claims to be a resident or the jurisdiction (or U.S. Territory) in which the Entity was incorporated or organized.
glede subjekta katero koli uradno dokumentacijo, ki jo izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime subjekta ter ali naslov njegovega sedeža v jurisdikciji (ali na odvisnem ozemlju ZDA), za katero zatrjuje, da je njen rezident, ali jurisdikcijo (ali odvisno ozemlje ZDA), v kateri je bil subjekt ustanovljen ali organiziran;
With respect to a Financial Account maintained in a jurisdiction with anti-money laundering rules that have been approved by the IRS in connection with a Qualified Intermediary (&quot;QI&quot;) agreement (as described in relevant U.S. Treasury Regulations), any of the documents, other than a Form W-8 or W-9, referenced in the jurisdiction&apos;s attachment to the QI agreement for identifying individuals or Entities.
glede finančnega računa, ki se vodi v jurisdikciji s pravili za preprečevanje pranja denarja, ki jih je odobril IRS v zvezi s sporazumom o kvalificiranem posredniku (QI) (kot je opisano v ustreznih predpisih finančnega ministrstva ZDA), kateri koli od dokumentov razen obrazca W-8 ali W-9, ki je naveden v prilogi k sporazumu QI za jurisdikcijo v zvezi z identifikacijo posameznikov ali subjektov;
Any financial statement, third-party credit report, bankruptcy filing, or U.S. Securities and Exchange Commission report.
kateri koli finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vloga za stečaj ali poročilo Komisije za vrednostne papirje in borzo ZDA.
E. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract.
E. Alternativni postopki za finančne račune, ki jih imajo posamezni upravičenci po zavarovalni pogodbi z odkupno vrednostjo.
A Reporting Slovenian Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and may treat such Financial Account as other than a U.S. Reportable Account unless the Reporting Slovenian Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person.
Poročevalska finančna institucije Slovenije lahko domneva, da posamezen upravičenec (ki ni lastnik) po zavarovalni pogodbi z odkupno vrednostjo, ki prejme izplačilo v primeru smrti, ni določena oseba ZDA, in lahko tak finančni račun obravnava kot račun, ki ni račun ZDA, o katerem se poroča, razen če ne spozna ali utemeljeno ne domneva, da je upravičenec določena oseba ZDA.
A Reporting Slovenian Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person if the information collected by the Reporting Slovenian Financial Institution and associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(1) of section II of this Annex I.
Poročevalska finančna institucija Slovenije utemeljeno domneva, da je upravičenec po zavarovalni pogodbi z odkupno vrednostjo določena oseba ZDA, če informacije, ki jih je zbrala in so povezane z upravičencem, vsebujejo indice ZDA, kot je opisano v prvem pododstavku odstavka B oddelka II te priloge I.
If a Reporting Slovenian Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person, the Reporting Slovenian Financial Institution must follow the procedures in subparagraph B(3) of section II of this Annex I.
Če poročevalska finančna institucija Slovenije spozna ali utemeljeno domneva, da je upravičenec določena oseba ZDA, mora ravnati po postopkih iz tretjega pododstavka odstavka B oddelka II te priloge I.
F. Reliance on Third Parties.
F. Zanašanje na tretje osebe.
Regardless of whether an election is made under paragraph C of section I of this Annex I, Slovenia may permit Reporting Slovenian Financial Institutions to rely on due diligence procedures performed by third parties, to the extent provided in relevant U.S. Treasury Regulations.
Ne glede na to, ali se izbere možnost po odstavku C oddelka I te priloge I, lahko Slovenija poročevalskim finančnim institucijam Slovenije dovoli, da se zanesejo na postopke dolžne skrbnosti, ki jih izvajajo tretje osebe, kot to dopuščajo ustrezni predpisi finančnega ministrstva ZDA.
The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFIs, as the case may be, and the following accounts are excluded from the definition of Financial Accounts.
Naslednji subjekti se odvisno od primera obravnavajo kot oproščeni upravičeni lastniki ali kot TFI, domnevno skladne s FATCA, in naslednji računi so izvzeti iz opredelitve finančnih računov.
This Annex II may be modified by a mutual written decision entered into between the Competent Authorities of Slovenia and the United States:
Ta priloga II se lahko spremeni s skupno pisno odločitvijo pristojnih organov Slovenije in Združenih držav, tako da se:
(1) to include additional Entities and accounts that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar characteristics to the Entities and accounts described in this Annex II as of the date of signature of the Agreement; or (2) to remove Entities and accounts that, due to changes in circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax.
(1) vključijo dodatni subjekti in računi, pri katerih je majhno tveganje, da bi jih osebe ZDA uporabljale za izogibanje davku ZDA, in ki imajo podobne značilnosti kot subjekti in računi, opisani v tej prilogi II, na dan podpisa sporazuma, ali (2) izločijo subjekti in računi, pri katerih zaradi spremenjenih okoliščin ni več majhnega tveganja, da bi jih osebe ZDA uporabljale za izogibanje davku ZDA.
Any such addition or removal shall be effective on the date of signature of the mutual decision, unless otherwise provided therein.
Vsaka taka dodatna vključitev ali izločitev se začne uporabljati z dnem podpisa skupne odločitve, razen če ni drugače določeno.
Procedures for reaching such a mutual decision may be included in the mutual agreement or arrangement described in paragraph 6 of Article 3 of the Agreement.
Postopki za dosego take skupne odločitve se lahko vključijo v skupni dogovor ali ureditev, opisano v šestem odstavku 3. člena sporazuma.
I. Exempt Beneficial Owners other than Funds.
I. Oproščeni upravičeni lastniki, ki niso skladi.
The following Entities shall be treated as Non-Reporting Slovenian Financial Institutions and as exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution.
Naslednji subjekti se obravnavajo kot neporočevalske finančne institucije Slovenije in kot oproščeni upravičeni lastniki po oddelkih 1471 in 1472 Zakonika o notranjih prihodkih ZDA, razen v zvezi s plačilom, ki izhaja iz obveznosti v zvezi s komercialno finančno dejavnostjo take vrste, kot jo opravlja določena zavarovalna družba, skrbniška institucija ali depozitna institucija.
Governmental Entity.
Državni subjekt.
The government of Slovenia, any political subdivision of Slovenia (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of Slovenia or any one or more of the foregoing (each, a &quot;Slovenian Governmental Entity&quot;).
Vlada Slovenije, katera koli politična enota Slovenije (ki vključuje, da ne bi bilo dvoma, državo, pokrajino, okrožje ali občino) ali katera koli agencija ali javni organ v celotni lasti Slovenije ali enega ali več prej navedenih (vsak &quot;državni subjekt Slovenije&quot;).
This category is comprised of the integral parts, controlled entities, and political subdivisions of Slovenia.
Ta skupina vključuje sestavne dele, nadzorovane subjekte in politične enote Slovenije.
An integral part of Slovenia means any person, organization, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of Slovenia.
Sestavni del Slovenije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti Slovenije.
The net earnings of the governing authority must be credited to its own account or to other accounts of Slovenia, with no portion inuring to the benefit of any private person.
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune Slovenije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec, ki nastopa zasebno ali v osebnem svojstvu.
A controlled entity means an Entity that is separate in form from Slovenia or that otherwise constitutes a separate juridical entity, provided that:
Nadzorovani subjekt pomeni subjekt, ki je po obliki ločen od Slovenije ali je drugače ločen pravni subjekt, če:
The Entity is wholly owned and controlled by one or more Slovenian Governmental Entities directly or through one or more controlled entities;
je subjekt v celotni lasti in pod nadzorom enega ali več državnih subjektov Slovenije, in sicer neposredno ali prek enega ali več nadzorovanih subjektov,
The Entity&apos;s net earnings are credited to its own account or to the accounts of one or more Slovenian Governmental Entities, with no portion of its income inuring to the benefit of any private person; and
se čisti dobiček subjekta pripiše na njegov račun ali račune enega ali več državnih subjektov Slovenije, pri čemer noben del njegovega dohodka ne gre v korist katere koli zasebne osebe, in
The Entity&apos;s assets vest in one or more Slovenian Governmental Entities upon dissolution.
se premoženje subjekta ob prenehanju prenese na enega ali več državnih subjektov Slovenije.
Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental program, and the program activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government.
Dohodek ne gre v korist katere koli zasebne osebe, če so take osebe predvideni upravičenci vladnega programa in se dejavnosti po programu izvajajo za širšo javnost v zvezi s splošno blaginjo ali se nanašajo na izvajanje posameznih nalog države.
Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a governmental entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons.
Ne glede na to pa se šteje, da gre dohodek v korist zasebnih oseb, če je dosežen prek državnega subjekta, ki se uporablja za opravljanje komercialne dejavnosti, kot je komercialna bančna dejavnost, s katero se zagotavljajo finančne storitve zasebnim osebam.
Any international organization or wholly owned agency or instrumentality thereof.
Katera koli mednarodna organizacija ali agencija ali javni organ v njeni celotni lasti.
This category includes any intergovernmental organization (including a supranational organization) (1) that is comprised primarily of non-U.S. governments; (2) that has in effect a headquarters agreement with Slovenia; and (3) the income of which does not inure to the benefit of private persons.
Ta skupina vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo): (1) ki jo sestavljajo predvsem vlade, ki niso vlada ZDA, (2) ki ima s Slovenijo veljaven sporazum o sedežu in (3) dohodek katere ne gre v korist zasebnih oseb.
Central Bank.
Centralna banka.
An institution that is by law or government sanction the principal authority, other than the government of Slovenia itself, issuing instruments intended to circulate as currency.
Institucija, ki je po pravu ali odobritvi države glavni organ, ki ni vlada Slovenije sama in izdaja instrumente z namenom, da krožijo kot valuta.
Such an institution may include an instrumentality that is separate from the government of Slovenia, whether or not owned in whole or in part by Slovenia.
Taka institucija lahko vključuje javni organ, ki je ločen od vlade Slovenije, ne glede na to, ali je v celotni ali delni lasti Slovenije.
Funds that Qualify as Exempt Beneficial Owners.
Skladi, ki se štejejo za oproščene upravičene lastnike.
The following Entities shall be treated as Non-Reporting Slovenian Financial Institutions and as exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code.
Naslednji subjekti se obravnavajo kot neporočevalske finančne institucije Slovenije in kot oproščeni upravičeni lastniki za namene oddelkov 1471 in 1472 Zakonika o notranjih prihodkih ZDA.
Treaty-Qualified Retirement Fund.
Kvalificirani pokojninski sklad po mednarodni pogodbi.
A fund established in Slovenia, provided that the fund is entitled to benefits under an income tax treaty between Slovenia and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Slovenia that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Sklad, ki je ustanovljen v Sloveniji, če je upravičen do koristi po mednarodni pogodbi v zvezi z davkom od dohodka med Slovenijo in Združenimi državami glede dohodka, ki ga doseže iz virov v Združenih državah (ali bi bil upravičen do takih koristi, če bi dosegel kakršen koli tak dohodek) kot rezident Slovenije, ki izpolnjuje katero koli veljavno zahtevo glede omejitve koristi, in deluje predvsem za upravljanje ali zagotavljanje pokojninskih prejemkov.
Broad Participation Retirement Fund.
Pokojninski sklad z veliko udeležbo.
A fund established in Slovenia to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries that are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund:
Sklad, ki je ustanovljen v Sloveniji za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti ali katere koli kombinacije teh upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
Does not have a single beneficiary with a right to more than five percent of the fund&apos;s assets;
sklad nima niti enega upravičenca s pravico do več kot 5 odstotkov sredstev sklada;
Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in Slovenia; and
za sklad veljajo državni predpisi in sklad letno sporoča podatke o svojih upravičencih pristojnemu davčnemu organu v Sloveniji in
Satisfies at least one of the following requirements:
sklad izpolnjuje vsaj eno od naslednjih zahtev:
The fund is generally exempt from tax in Slovenia on investment income under the laws of Slovenia due to its status as a retirement or pension plan;
sklad je po zakonodaji Slovenije na splošno oproščen plačila davka v Sloveniji od dohodka iz naložb, ker ima status pokojninskega načrta;
The fund receives at least 50 percent of its total contributions (other than transfers of assets from other plans described in paragraphs A through D of this section or from retirement and pension accounts described in subparagraph A(1) of section V of this Annex II) from the sponsoring employers;
sklad prejema vsaj 50 odstotkov vseh svojih prispevkov (razen prenosov sredstev iz drugih načrtov, opisanih v odstavkih A do D tega oddelka, ali s pokojninskih računov, opisanih v prvem pododstavku odstavka A oddelka V te priloge II) od delodajalcev financerjev;