natgillin/translations-raw huggingface dataset:
f) by a company to a company of the other Contracting State where such company is affiliated with the company paying the interest by a direct minimum holding of 25 per cent in the capital or where both companies are held by a third company (being a resident of any Member State of European Union or of Switzerland) which has directly a minimum holding of 25 per cent, both in the capital of the first company and in the capital of the second company. 
f) take obresti plačajo družbe družbi druge države pogodbenice, če je taka družba povezana z družbo, ki plačuje obresti, z neposrednim najmanj 25-odstotnim deležem v kapitalu ali kadar sta obe družbi v lasti tretje družbe (ki je rezident katere koli države članice Evropske unije ali Švice), ki ima neposredno najmanj 25-odstotni delež v kapitalu prve družbe in v kapitalu druge družbe.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitations of paragraphs 2 and 3. 
Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev iz drugega in tretjega odstavka.
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 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 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 izplačuje 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.
In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.&quot;. 
V tem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.«
Royalties 
Licenčnine in avtorski honorarji
Notwithstanding paragraph 2, royalties paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State if the beneficial owner is a company where such company is affiliated with the company paying the royalties by a direct minimum holding of 25 per cent in the capital or where both companies are held by a third company (being a resident of any Member State of European Union or of Switzerland) which has directly a minimum holding of 25 per cent, both in the capital of the first company and in the capital of the second company. 
Ne glede na drugi odstavek se licenčnine in avtorski honorarji, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, obdavčijo samo v tej drugi državi, če je upravičeni lastnik družba in je taka družba povezana z družbo, ki plačuje licenčnine in avtorske honorarje, z neposrednim najmanj 25-odstotnim deležem v kapitalu ali kadar sta obe družbi v lasti tretje družbe (ki je rezident katere koli države članice Evropske unije ali Švice), ki ima neposredno najmanj 25-odstotni delež v kapitalu prve družbe in v kapitalu druge družbe.
The provisions of paragraph 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. 
Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, 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 licenčnine in avtorski honorarji plačajo, dejansko povezano s tako stalno poslovno enoto ali stalno bazo.
Paragraph 4 of Article 13 (Capital gains) of the Convention shall be replaced by the following paragraphs: 
Četrti odstavek 13. člena konvencije (Kapitalski dobički) se nadomesti s tema odstavkoma:
Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests 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 delnic ali primerljivih deležev, katerih več kot 50 odstotkov vrednosti izhaja neposredno ali posredno iz nepremičnin, ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
The provisions of the preceding sentence shall not apply to gains: 
Določbe prejšnjega stavka se ne uporabljajo za dobiček:
a) from the alienation of shares quoted on a stock exchange established in either Contracting State or on a stock exchange as may be agreed by the competent authorities of the Contracting States; 
a) iz odtujitve delnic, ki kotirajo na borzi, ustanovljeni v kateri koli od obeh držav pogodbenic, ali na borzi, o kateri se lahko dogovorita pristojna organa držav pogodbenic;
b) from the alienation of shares in a company the assets of which consist directly of more than 50 per cent of immovable property, in which the company carries on its business. 
b) iz odtujitve delnic v družbi, sredstva katere neposredno v več kot 50 odstotkih sestavljajo nepremičnine, v katerih družba opravlja svojo dejavnost.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.&quot;. 
Dobiček iz odtujitve premoženja, ki ni navedeno v prvem, drugem, tretjem in četrtem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.«
Subparagraph a) of paragraph 2 of Article 23 (Elimination of double taxation) shall be replaced by the following subparagraph: 
Pododstavek a drugega odstavka 23. člena (Odprava dvojnega obdavčevanja) se nadomesti s tem pododstavkom:
&quot;a) Where a resident of Switzerland derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Slovenia, Switzerland shall, subject to the provisions of subparagraph b), exempt such income or capital from tax but may, in calculating tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted. 
»a) Kadar rezident Švice doseže dohodek ali ima v lasti premoženje, ki se v skladu z določbami te konvencije lahko obdavči v Sloveniji, Švica v skladu z določbami pododstavka b tak dohodek ali premoženje oprosti davka, vendar lahko pri izračunu davka od preostalega dohodka ali premoženja tega rezidenta vseeno upošteva davčno stopnjo, ki bi veljala, če oproščeni dohodek ali premoženje ne bi bila tako oproščena.
However, such exemption shall apply to gains referred to in paragraph 4 of Article 13 only if actual taxation of such gains in Slovenia is demonstrated.&quot;. 
Vendar taka oprostitev za dobičke, navedene v četrtem odstavku 13. člena, velja samo, če je izkazana dejanska obdavčitev takih dobičkov v Sloveniji.«
The references to paragraph 6 of Article 11 and to paragraph 6 of Article 12 mentioned in paragraph 3 of Article 24 (Non discrimination) of the Convention are deleted and replaced by the references to paragraph 8 of Article 11 and to paragraph 8 of Article 12. 
Sklicevanje na šesti odstavek 11. člena in na šesti odstavek 12. člena, navedena v tretjem odstavku 24. člena (Nepristranskost), se črtajo in nadomestijo s sklicevanjem na osmi odstavek 11. člena in osmi odstavek 12. člena.
The following paragraph shall be added to Article 25 (Mutual Agreement Procedure) of the Convention: 
25. členu konvencije (Postopek skupnega dogovora) se doda ta odstavek:
a) where under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and 
a) Kadar je po prvem odstavku oseba predložila primer pristojnemu organu države pogodbenice, ker so imela dejanja ene ali obeh držav pogodbenic za to osebo za posledico obdavčenje, ki ni v skladu z določbami te konvencije, in
b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within three years from the presentation of the case to the competent authority of the other Contracting State, 
b) se pristojna organa ne moreta dogovoriti o rešitvi primera v skladu z drugim odstavkom v treh letih od predložitve primera pristojnemu organu druge države pogodbenice,
any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. 
se kakršna koli nerešena vprašanja, ki izhajajo iz primera, predložijo v arbitražo, če oseba tako zahteva.
These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. 
Vendar se ta nerazrešena vprašanja ne predložijo v arbitražo, če je sodišče ali upravno sodišče katere koli od obeh držav že sprejelo odločitev o teh vprašanjih.
Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision or the competent authorities and the persons directly affected by the case agree on a different solution within six months after the decision has been communicated to them, the arbitration decision shall be binding on both States and shall be implemented notwithstanding any time limits in the domestic laws of these States. 
Razen če oseba, ki jo primer neposredno zadeva, ne sprejme skupnega dogovora, s katerim se izvede arbitražna odločitev, ali se pristojna organa in osebe, ki jih primer neposredno zadeva, strinjajo z drugačno rešitvijo v šestih mesecih po sporočeni odločitvi, je arbitražna odločitev zavezujoča za obe državi in se izvede ne glede na roke v domači zakonodaji teh držav.
The Contracting States may release to the arbitration board, established under the provisions of this paragraph, such information as is necessary for carrying out the arbitration procedure. 
Državi pogodbenici lahko arbitražnemu odboru, ustanovljenemu po določbah tega odstavka, sporočita informacije, potrebne za izvedbo arbitražnega postopka.
The members of the arbitration board shall be subject to the limitations of disclosure described in paragraph 2 of Article 26 with respect to the information so released.&quot;. 
Za člane arbitražnega odbora veljajo omejitve v zvezi z razkritjem, opisane v drugem odstavku 26. člena glede tako sporočenih informacij.«
The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. 
Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb te konvencije ali izvajanje ali uveljavljanje domače zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s konvencijo.
Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 
Ne glede na navedeno se informacije, ki jih pridobi država pogodbenica, smejo uporabiti za druge namene, kadar se take informacije po zakonodaji obeh držav smejo uporabiti v take druge namene in če pristojni organ države pošiljateljice dovoli tako uporabo.
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; 
a) izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; 
b) predloži informacije, ki jih ni mogoče dobiti po zakonodaji ali običajni upravni poti te ali druge države pogodbenice;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 
c) predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 
Za obveznost iz prejšnjega stavka veljajo omejitve iz tretjega odstavka, toda te se v nobenem primeru ne razlagajo tako, kakor da država pogodbenica lahko zavrne predložitev informacij samo zato, ker sama zanje nima interesa.
In order to obtain such information, the tax authorities of the requested Contracting State, if necessary to comply with its obligations under this paragraph, shall have the power to enforce the disclosure of information covered by this paragraph, notwithstanding paragraph 3 or any contrary provisions in its domestic laws.&quot;. 
Za pridobivanje takih informacij so davčni organi zaprošene države pogodbenice, če je to potrebno za ravnanje v skladu z njenimi obveznostmi po tem odstavku, pooblaščeni, da lahko razkrijejo informacije, ki jih ta odstavek zajema, ne glede na tretji odstavek ali kakršne koli nasprotne določbe v njeni domači zakonodaji.«
Have agreed at the signing of the Protocol between the Government of the Republic of Slovenia and the Swiss Federal Council amending the Convention for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Ljubljana on June 12, 1996, upon the following provisions which shall form an integral part of the Convention. 
sta se ob podpisu Protokola med Vlado Republike Slovenije in Zveznim svetom Švicarske konfederacije o spremembah Konvencije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, podpisane v Ljubljani 12. junija 1996, sporazumela o teh določbah, ki so sestavni del konvencije:
Pension scheme 
Pokojninski načrt
It is understood that the term &quot;pension scheme&quot; as used in the Convention means any plan, scheme, fund, foundation, trust or other arrangement established in a Contracting State which is regulated by and generally exempt from income taxation in that State and operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such schemes, and includes the following: 
Razume se, da izraz »pokojninski načrt«, kakor je uporabljen v konvenciji, pomeni kakršen koli načrt, sklad, fundacijo, skrbniški sklad ali drug dogovor, oblikovan in predpisan v državi pogodbenici, ter na splošno oproščen davka na dohodek v tej državi in v glavnem deluje tako, da upravlja ali zagotavlja pokojnine ali pokojninske prejemke ali pridobiva dohodek v korist enega ali več takih načrtov ter vključuje:
a) in Slovenia, any pension scheme covered by: 
a) v Sloveniji kateri koli pokojninski načrt, ki ga predvidevajo:
(i) the Pension and Invalidity Insurance Act, of 23 December 1999; 
i) Zakon o pokojninskem in invalidskem zavarovanju z dne 23. decembra 1999,
(ii) the First Pension Fund of the Republic of Slovenia and Transformation of Authorized Investment Corporations Act, of 28 June 1999; and 
ii) Zakon o prvem pokojninskem skladu Republike Slovenije in preoblikovanju pooblaščenih investicijskih družb z dne 28. junija 1999 in
(iii) the Collective Supplementary Pension Insurance for Public Servants Act, of 18 December 2003; 
iii) Zakon o kolektivnem dodatnem pokojninskem zavarovanju za javne uslužbence z dne 18. decembra 2003;
b) in Switzerland, any pension schemes covered by: 
b) v Švici kateri koli pokojninski načrt, ki ga predvidevajo:
(i) the Federal Act on old age and survivors&apos; insurance, of 20 December 1946; 
i) Zvezni zakon o starostnem zavarovanju in zavarovanju za preživele družinske člane z dne 20. decembra 1946,
(ii) the Federal Act on disabled persons&apos; insurance, of 19 June 1959; 
ii) Zvezni zakon o zavarovanju invalidov z dne 19. junija 1959,
(iii) the Federal Act on supplementary pensions in respect of old age, survivors&apos; and disabled persons&apos; insurance, of 6 October 2006; 
iii) Zvezni zakon o dodatnih pokojninah v zvezi s starostnim zavarovanjem, zavarovanjem za preživele družinske člane in zavarovanjem invalidov z dne 6. oktobra 2006;
(iv) the Federal Act on old age, survivors&apos; and disabled persons&apos; insurance payable in respect of employment or self-employment of 25 June 1982, including the non-registered pension schemes which offer occupational pension plans; and 
iv) Zvezni zakon o starostnem zavarovanju, zavarovanju za preživele družinske člane in zavarovanju invalidov, plačljivih v zvezi z zaposlitvijo ali samozaposlitvijo, z dne 25. junija 1982, vključno z neregistriranimi pokojninskimi načrti, ki nudijo pokojninsko zavarovanje v podjetju, in
(v) the forms of individual recognised pension schemes comparable with the occupational pension plans, in accordance with article 82 of the Federal Act on old age, survivors&apos; and disabled persons&apos; insurance payable in respect of employment or self-employment of 25 June 1982; 
v) oblike posameznih priznanih pokojninskih načrtov, primerljive s pokojninskim zavarovanjem v podjetju, v skladu z 82. členom Zveznega zakona o starostnem zavarovanju, zavarovanju za preživele družinske člane in zavarovanju invalidov, plačljivih v zvezi z zaposlitvijo ali samozaposlitvijo, z dne 25. junija 1982,
and any identical or substantially similar schemes which are established pursuant to legislation introduced after the date of signature of this Protocol as agreed between the competent authorities of the Contracting States. 
ter enake ali vsebinsko podobne načrte, ustanovljene v skladu z zakonodajo, sprejeto po dnevu podpisa tega protokola, kakor se dogovorita pristojna organa držav pogodbenic.
In respect of paragraph 1 of Article 4, it is understood and confirmed that the term &quot;resident of a Contracting State&quot; also includes: 
V skladu s prvim odstavkom 4. člena se razume in potrdi, da izraz »rezident države pogodbenice« vključuje tudi:
a) an organization that is established and is operated exclusively for religious, charitable, scientific, cultural, sporting, or educational purposes (or for more than one of those purposes) and that is a resident of that State according to its laws, notwithstanding that all or part of its income or gains may be exempt from tax under the domestic law of that State; and 
a) organizacijo, ki je ustanovljena in deluje zgolj v verske, dobrodelne, znanstvene, kulturne, športne ali vzgojno-izobraževalne namene (ali v več kakor v enega od teh namenov) in ki je rezident te države v skladu z njenimi zakoni, ne glede na to, da je lahko njen dohodek ali dobiček v celoti ali deloma oproščen davka po domačem pravu te države, in
b) a pension scheme established in that State. 
b) pokojninski načrt, ustanovljen v tej državi.
It is understood that a potential adjustment will be made under the paragraph 3 of Article 7 and paragraph 2 of Article 9 if it is considered justified. 
Razume se, da je mogoča prilagoditev po tretjem odstavku 7. člena in drugem odstavku 9. člena, če se šteje za upravičeno.
The provisions of Articles 10, 11 and 12 shall not apply in respect to any dividend, interest or royalty paid under, or as part of a conduit arrangement. 
Določbe 10., 11. in 12. člena ne veljajo za katere koli dividende, obresti ali licenčnine in avtorske honorarje, plačane po preusmerjevalnem dogovoru ali kot njegov del.
The term &quot;conduit arrangement&quot; means a transaction or series of transactions which is structured in such a way that a resident of a Contracting State entitled to the benefits of the Convention receives an item of income arising in the other Contracting State but that resident pays, directly or indirectly, all or substantially all of that income (at any time or in any form) to another person who is not a resident of either Contracting State and who, if it received that item of income directly from the other Contracting State, would not be entitled under a Convention for the avoidance of double taxation between the State in which that other person is resident and the Contracting State in which the income arises, or otherwise, to benefits with respect to that item of income which are equivalent to, or more favorable than, those available under this Convention to a resident of a Contracting State; and the main purpose of such structuring is obtaining benefits under this Convention. 
Izraz »preusmerjevalni dogovor« pomeni transakcijo ali niz transakcij, ki so strukturirane tako, da rezident države pogodbenice, ki je upravičen do ugodnosti konvencije, prejme del dohodka, ki nastane v drugi državi pogodbenici, vendar ta rezident neposredno ali posredno plača ves ali skoraj ves dohodek (kadar koli in v kateri koli obliki) drugi osebi, ki ni rezident nobene od držav pogodbenic, in če bi prejela ta del dohodka neposredno iz druge države pogodbenice, ne bi bila upravičena po konvenciji o izogibanju dvojnega obdavčevanja med državo, v kateri je ta druga oseba rezident, in državo, v kateri dohodek nastane, ali drugače, do ugodnosti v zvezi s tem delom dohodka, ki so enakovredne ali ugodnejše od tistih, ki so na voljo rezidentu države pogodbenice po tej konvenciji; glavni namen takega strukturiranja pa je pridobitev ugodnosti po tej konvenciji.
Ad Articles 18 and 19 
K 18. in 19. členu
It is understood that the term &quot;pension&quot; or &quot;pensions&quot; as used in Articles 18 and 19, respectively, does not only cover periodic payments, but also includes lump sum payments. 
Razume se, da izraza »pokojnina« in »pokojnine«, uporabljena v 18. oziroma 19. členu, ne zajemata samo rednih izplačil, temveč tudi enkratna izplačila.