natgillin/translations-raw huggingface dataset:
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 including oil, gas and quarries.
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, vključno z nafto, plinom in kamnolomi.
Ships, boats, aircraft, or road and railway vehicles shall not be regarded as immovable property.
Ladje, čolni, zrakoplovi ali cestna in železniška vozila se ne štejejo za nepremičnine.
If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Če podjetje posluje tako, kakor je omenjeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo toliko dobička, kolikor se pripiše tej stalni poslovni enoti.
Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary.
Če se v državi pogodbenici dobiček, ki se pripiše stalni poslovni enoti, običajno ugotavlja na podlagi porazdelitve vsega dobička podjetja na njegove dele, nič v drugem odstavku tej državi pogodbenici ne preprečuje ugotavljati obdavčljivega dobička s tako običajno porazdelitvijo.
The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Sprejeta metoda porazdelitve pa mora biti taka, da je rezultat v skladu z načeli tega člena.
Profits derived by an enterprise of a Contracting State from the operation of ships, aircraft or road vehicles in international traffic shall be taxable only in that Contracting State.
Dobiček podjetja države pogodbenice, dosežen z opravljanjem ladijskih, zračnih ali cestnih prevozov v mednarodnem prometu, se obdavči samo v tej državi.
The provisions of paragraph 1 shall also apply to profits derived by an enterprise of a Contracting State from the participation in a pool, a joint business or an international operating agency, but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.
Določbe prvega odstavka se uporabljajo tudi za dobiček podjetja države pogodbenice, dosežen z udeležbo v interesnem združenju, mešanem podjetju ali mednarodni prevozni agenciji, vendar samo za toliko dobička, kolikor se pripiše udeležencu sorazmerno z njegovim deležem v skupnem poslovanju.
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
b) so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali v kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State may make an appropriate adjustment to the amount of the tax charged therein on those profits.
Kadar država pogodbenica v dobiček podjetja te države vključi - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki se vzpostavijo med podjetjema, taki, kot če bi jih vzpostavili neodvisni podjetji, lahko ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička.
Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Dividende, ki jih družba, ki je rezidentka države pogodbenice, plača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
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 7 percent of the gross amount of the dividends.
Take dividende pa se lahko obdavčijo tudi v državi pogodbenici, katere rezidentka 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 7 odstotkov bruto zneska dividend.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Ta odstavek ne vpliva na obdavčenje družbe v zvezi z dobičkom, iz katerega se izplačajo dividende.
The term &quot;dividends&quot; as used in this Article means income from shares, &quot;jouissance&quot; shares or &quot;jouissance&quot; rights, 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, delnic »jouissance« ali pravic »jouissance«, 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 rezidentka je družba, ki dividende deli.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.
Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, katere rezidentka je družba, ki dividende plačuje, prek stalne poslovne enote v njej ali opravlja v tej drugi državi pogodbenici samostojne osebne storitve iz stalne baze v njej in je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto ali stalno bazo.
In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
V tem primeru se uporabljajo določbe 7. ali 14. člena, odvisno od primera.
Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company&apos;s undistributed profits to a tax on the company&apos;s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Kadar dobiček ali dohodek družbe, ki je rezidentka države pogodbenice, izhaja iz druge države pogodbenice, ta druga država ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države ali če je delež, v zvezi s katerim se take dividende plačajo, dejansko povezan s stalno poslovno enoto ali stalno bazo v tej drugi državi, niti ne sme uvesti davka od nerazdeljenega dobička na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v tej drugi državi.
Notwithstanding the provisions of paragraph 2, interest arising in the Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State to the extent that such interest is paid:
Ne glede na določbe drugega odstavka se obresti, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, ki je njihov upravičeni lastnik, obdavčijo le v tej drugi državi, če so obresti plačane:
a) to the Government of the other Contracting State, a political subdivision or a local authority thereof, or to the Central Bank of the other Contracting State;
a) vladi druge države pogodbenice ali njeni politični enoti ali lokalni oblasti ali centralni banki druge države pogodbenice;
b) in connection with the sale on credit of any industrial, commercial or scientific equipment;
b) v zvezi s prodajo industrijske, komercialne ali znanstvene opreme na kredit;
c) in connection with the sale on credit of any merchandise by one enterprise to another enterprise.
c) v zvezi s prodajo blaga na kredit enega podjetja drugemu podjetju.
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, ter zlasti dohodek iz državnih vrednostnih papirjev in 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 or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala zadolženost, za katero se plačajo obresti, ter take obresti krije stalna poslovna enota ali stalna baza, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota ali stalna baza.
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 cinematographic films and recordings for radio and television, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment 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 ter radijskimi in televizijskimi posnetki, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za uporabo ali pravico do uporabe industrijske, komercialne ali znanstvene opreme ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah.
Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or road vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or road vehicles shall be taxable only in that State.
Dobiček, ki ga podjetje države pogodbenice doseže z odtujitvijo ladij, zrakoplovov ali cestnih vozil, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami, zrakoplovi ali cestnimi vozili, se obdavči samo v tej državi.
Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo deležev, katerih več kakor 50 odstotkov vrednosti izhaja neposredno ali posredno iz nepremičnin, ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
Income derived by 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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities.
Dohodek, ki ga rezident države pogodbenice pridobi s poklicnimi storitvami ali drugimi samostojnimi dejavnostmi, se obdavči samo v tej državi, razen če nima stalne baze, ki mu je redno na voljo v drugi državi pogodbenici za opravljanje njegovih dejavnosti.
If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.
Če ima tako stalno bazo, se dohodek lahko obdavči v drugi državi pogodbenici, vendar samo toliko dohodka, kolikor se pripiše tej stalni bazi.
The term &quot;professional services&quot; includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, architects, dentists and accountants.
Izraz »poklicne storitve« še zlasti vključuje samostojne znanstvene, literarne, umetniške, vzgojne ali izobraževalne dejavnosti in tudi samostojne dejavnosti zdravnikov, inženirjev, odvetnikov, arhitektov, zobozdravnikov in računovodij.
c) the remuneration is not borne by a permanent establishment or a fixed base, which the employer has in the other State.
c) 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 aboard a ship, aircraft or road vehicles operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that Contracting State.
Ne glede na prejšnje določbe tega člena se prejemek, ki izhaja iz zaposlitve na ladji, zrakoplovu ali cestnih vozilih, s katerimi podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, obdavči samo v tej državi pogodbenici.
However, if the remuneration is derived by a resident of the other Contracting State, it may also be taxed in that other State.
Če prejemek dobi rezident druge države pogodbenice, pa se lahko obdavči tudi v tej drugi državi.
Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised.
Kadar dohodek iz osebnih dejavnosti, ki jih opravlja nastopajoči izvajalec ali športnik kot tak, ne priraste nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavči v državi pogodbenici, v kateri je nastopil izvajalec ali športnik.
The provisions of paragraphs 1 and 2 shall not apply to the income derived by an entertainer or a sportsman from the activities performed within the framework of the cultural agreement concluded between the Contracting States.
Določbe prvega in drugega odstavka se ne uporabljajo za dohodek nastopajočega izvajalca ali športnika iz dejavnosti, ki jih je opravljal v okviru kulturnega sporazuma, sklenjenega med državama pogodbenicama.
a) Salaries, wages and other similar remuneration, other than a pension, 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 local authority shall be taxable only in that State.
a) Plače, mezde in drugi podobni prejemki, razen pokojnin, ki jih država pogodbenica ali njena politična enota ali lokalna oblast plačuje posamezniku za storitve, ki jih opravi za to državo ali enoto ali lokalno 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 State and the individual is a resident of that State who:
b) Take plače, mezde in drugi podobni prejemki se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki:
Any pension 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 local authority shall be taxable only in that State.
Pokojnina, ki jo plačuje država pogodbenica ali njena politična enota ali lokalna oblast ali se posamezniku plačuje iz njihovih skladov za storitve, opravljene za to državo ali enoto ali lokalno oblast, se obdavči samo v tej državi.
The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Za plače, mezde in druge podobne prejemke ter pokojnine za storitve, opravljene v zvezi s poslovanjem države pogodbenice ali njene politične enote ali lokalne oblasti, se uporabljajo določbe 15., 16., 17. in 18. člena.
Payments which a student or business apprentice 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 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 State, provided that such payments arise from sources outside that State.
Plačila, ki jih za svoje preživljanje, izobraževanje ali usposabljanje prejme študent ali oseba na praksi, ki je ali je bila tik pred obiskom države pogodbenice rezidentka druge države pogodbenice in je v prvi omenjeni državi navzoča samo zaradi svojega izobraževanja ali usposabljanja, se ne obdavčijo v tej državi, če taka plačila izhajajo iz virov zunaj te države.
An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is established in accordance with the laws of the other Contracting State, visits the other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in the other Contracting State on his remuneration for such teaching or research.
Posameznik, ki je rezident države pogodbenice tik pred obiskom druge države pogodbenice in je na povabilo univerze, višje ali visoke šole, šole ali druge podobne izobraževalne ustanove, ustanovljene v skladu z zakonodajo druge države pogodbenice, na obisku v drugi državi pogodbenici za največ dve leti samo zaradi poučevanja ali raziskovanja ali obojega v taki izobraževalni ustanovi, je oproščen davka v drugi državi pogodbenici za prejemke za tako poučevanje ali raziskovanje.
The provisions of paragraph 2 shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Določbe drugega odstavka se ne uporabljajo za dohodek od poučevanja in raziskovanja, če se tako poučevanje ali raziskovanje ne izvaja v javno korist, ampak predvsem v zasebno korist določene osebe ali oseb.
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 other Contracting State through a permanent establishment situated therein, or performs 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, kakor 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 prek 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.
Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
Premoženje v obliki nepremičnin iz 6. člena, ki so v lasti rezidenta države pogodbenice in je v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
Capital represented by 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 by 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, may be taxed in that other Contracting State.
Premoženje v obliki premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnine v zvezi s stalno bazo, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, se lahko obdavči v tej drugi državi pogodbenici.
Capital represented by ships, aircraft and road vehicles operated in international traffic by an enterprise of a Contracting State, and by movable property pertaining to the operation of such ships, aircraft and road vehicles, shall be taxable only in that Contracting State.
Premoženje v obliki ladij, zrakoplovov ali cestnih vozil, s katerimi podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, ali premičnin v zvezi z opravljanjem prevozov s takimi ladjami, zrakoplovi ali cestnimi vozili se obdavči samo v tej državi pogodbenici.
b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other Contracting State.
b) kot odbitek od davka od premoženja tega rezidenta znesek, ki je enak davku od premoženja, plačanemu v tej drugi državi pogodbenici.