natgillin/translations-raw huggingface dataset:
Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which he is a national. 
Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanjo za posledico obdavčenje, ki ni v skladu z določbami tega sporazuma, lahko ne glede na sredstva, ki ji jih omogoča domače pravo teh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 25. člena, tiste države pogodbenice, katere državljan je.
The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. 
Če pristojni organ meni, da je pritožba upravičena in če sam ne more najti zadovoljive rešitve, si prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice, da bi se izognili obdavčenju, ki ni v skladu s sporazumom.
The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. 
Pristojna organa držav pogodbenic si prizadevata s skupnim dogovorom rešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi sporazuma.
The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. 
Da bi pristojna organa držav pogodbenic dosegla dogovor v skladu s prejšnjimi odstavki, se lahko dogovarjata neposredno, tudi v skupni komisiji, ki jo sestavljata sama ali njuni predstavniki.
The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement 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 administrative-territorial subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. 
Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb tega sporazuma ali za izvajanje ali uveljavljanje domače zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali upravno-ozemeljskih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s sporazumom.
Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. 
Vsaka informacija, ki jo država pogodbenica prejme na podlagi prvega odstavka, se obravnava kot tajnost, enako kakor informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju davkov, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega odstavka ali pri nadzoru nad omenjenim.
In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: 
Določbe prvega in drugega odstavka se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost, da:
to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; 
izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice,
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; 
predloži informacije, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti te ali druge države pogodbenice,
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). 
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.
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 
Nič v tem sporazumu ne vpliva na davčne privilegije članov diplomatskih predstavništev ali konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih sporazumov.
This Agreement shall be applicable: 
Ta sporazum se uporablja:
in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the Agreement enters into force; 
v zvezi z davki, odtegnjenimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the Agreement enters into force. 
v zvezi z drugimi davki od dohodka in davki od premoženja, za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum.
This Agreement shall remain in force until terminated by a Contracting State. 
Ta sporazum velja, dokler ga država pogodbenica ne odpove.
Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force. 
Vsaka država pogodbenica lahko odpove sporazum po diplomatski poti s pisnim obvestilom o odpovedi najmanj šest mesecev pred koncem katerega koli koledarskega leta po petih letih od dneva začetka veljavnosti sporazuma.
In such event, the Agreement shall cease to have effect: 
V tem primeru se sporazum preneha uporabljati:
in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given. 
v zvezi z drugimi davki od dohodka in davki od premoženja, za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi.
DONE in duplicate at ............................. this ........................... day of .................20...., in the Slovenian, Uzbek and English languages, all texts being equally authentic. 
SESTAVLJENO v dveh izvodih v … 20… v slovenskem, uzbeškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
In case of divergence in interpretation, the English text shall prevail. 
Pri različni razlagi besedil prevlada angleško besedilo.
Protocol to the Agreement between the Government of the Republic of Slovenia and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 
Protokol k Sporazumu med Vlado Republike Slovenije in Vlado Republike Uzbekistan o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja
At the signing of the Agreement between the Government of the Republic of Slovenia and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Agreement: 
Ob podpisu Sporazuma med Vlado Republike Slovenije in Vlado Republike Uzbekistan o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja sta se podpisana sporazumela, da so naslednje določbe sestavni del sporazuma:
The term &quot;political subdivision&quot; refers to Slovenia and the term &quot;administrative-territorial subdivision&quot; refers to Uzbekistan. 
Izraz &quot;politična enota&quot; se nanaša na Slovenijo, izraz &quot;upravno-ozemeljska enota&quot; pa na Uzbekistan.
For the purposes of the Agreement, except in Article 9, the term &quot;capital&quot; in case of Uzbekistan means &quot;property&quot;. 
V tem sporazumu angleški izraz &quot;capital&quot;, razen v 9. členu, za Uzbekistan pomeni &quot;premoženje&quot;.
DONE in duplicate at ............................. this ........................... day of .................20...., in the Slovenian, Uzbek and English languages, all texts being equally authentic. 
SESTAVLJENO v dveh izvodih v … dne … 20.. v slovenskem, uzbeškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
PROTOCOL BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE SWISS FEDERAL COUNCIL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL, SIGNED AT LJUBLJANA ON JUNE 12, 1996 
PROTOKOL MED VLADO REPUBLIKE SLOVENIJE IN ŠVICARSKIM ZVEZNIM SVETOM O SPREMEMBAH KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN ZVEZNIM SVETOM ŠVICARSKE KONFEDERACIJE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI NA DOHODEK IN PREMOŽENJE, PODPISANE V LJUBLJANI 12. JUNIJA 1996
Desiring to conclude a Protocol to amend the Convention between the Government of the Republic of Slovenia and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Ljubljana on June 12, 1996 (hereinafter referred to as &quot;the Convention&quot;), 
sta se v želji, da bi sklenila Protokol o spremembah Konvencije med Vlado Republike Slovenije in Zveznim svetom Švicarske konfederacije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, podpisane v Ljubljani 12. junija 1996 (v nadaljnjem besedilu: konvencija),
Resident 
Rezident
a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); 
a) šteje se samo za rezidenta države, v kateri ima na voljo stalni dom; če ima stalni dom na voljo v obeh državah, se šteje samo za rezidenta države, s katero ima tesnejše osebne in ekonomske stike (središče življenjskih interesov);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; 
b) če ni mogoče opredeliti države, v kateri ima središče življenjskih interesov, ali če nima v nobeni od obeh držav na voljo stalnega doma, se šteje samo za rezidenta države, v kateri ima običajno bivališče;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 
d) če je državljan obeh držav ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
A partnership is deemed to be a resident of the Contracting State in which its place of effective management is situated. 
Osebna družba se šteje za rezidenta države pogodbenice, v kateri ima sedež dejanske uprave.
However, Articles 6 to 22 of this Convention apply only to the income or to the capital of the partnership that is subject to tax in the Contracting State of which it is deemed to be a resident.&quot;. 
Vendar pa se 6. do 22. člen te konvencije uporabljajo samo za dohodek ali premoženje osebne družbe, ki je obdavčeno v državi pogodbenici, za rezidenta katere se šteje.«
If the enterprise carries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State. 
Če podjetje posluje, kakor je prej omenjeno, se lahko dobiček, ki se pripiše stalni poslovni enoti v skladu z določbami drugega odstavka, obdavči v tej drugi državi.
For the purposes of this Article and Article 23, the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise. 
Za namene tega člena in 23. člena je dobiček, ki se v vsaki državi pogodbenici pripiše stalni poslovni enoti iz prvega odstavka, dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, še posebej pri poslovanju z drugimi deli podjetja, če bi bila ločeno in neodvisno podjetje, ki opravlja enake ali podobne dejavnosti pod enakimi ali podobnimi pogoji, ob upoštevanju opravljenih nalog, uporabljenih sredstev in tveganj, ki jih prevzame podjetje prek stalne poslovne enote in drugih delov podjetja.
Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, the other State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjustment to the amount of the tax charged on those profits. 
Kadar v skladu z drugim odstavkom država pogodbenica prilagodi dobiček, ki se pripiše stalni poslovni enoti podjetja ene od držav pogodbenic in torej obdavči dobiček podjetja, ki je bil obdavčen v drugi državi, druga država ustrezno prilagodi znesek davka od tega dobička, kolikor je potrebno za odpravo dvojnega obdavčevanja tega dobička.
In determining such adjustment, the competent authorities of the Contracting States shall if necessary consult each other. 
Pri določanju take prilagoditve se pristojna organa držav pogodbenic po potrebi posvetujeta.
Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.&quot;. 
Kadar dobiček vključuje dohodkovne postavke, ki so posebej obravnavane v drugih členih te konvencije, določbe tega člena ne vplivajo na določbe tistih členov.«
Paragraphs 2 and 3 of Article 9 (Associated Enterprises) of the Convention shall be replaced by the following paragraph: 
Drugi in tretji odstavek 9. člena konvencije (Združena podjetja) se nadomestita s tem odstavkom:
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 shall 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, kakor bi jih vzpostavili neodvisni podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička.
In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.&quot;. 
Pri določanju take prilagoditve je treba upoštevati druge določbe te konvencije, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.«
Dividends 
Dividende
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 15 per cent of the gross amount of the dividends. 
Take dividende pa se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki dividende plačuje, in v skladu z zakonodajo te države, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati 15 odstotkov bruto zneska dividend.
Notwithstanding the provisions of paragraph 2, the Contracting State of which the company is a resident shall exempt from tax dividends paid by that company, if the beneficial owner of the dividends is: 
Ne glede na določbe drugega odstavka država pogodbenica, katere rezident je družba, oprosti plačila davka na dividende, ki jih izplača ta družba, če je upravičeni lastnik dividend:
a) a company (other than a partnership) which is a resident of the other Contracting State and holds directly at least 25 per cent of the capital in the company paying the dividends; or 
a) družba (razen osebne družbe), ki je rezident druge države pogodbenice in ima v neposredni lasti najmanj 25 odstotkov kapitala družbe, ki plačuje dividende, ali
b) a pension scheme. 
b) pokojninski načrt.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitations mentioned in paragraphs 2 and 3. 
Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev, navedenih v drugem in tretjem odstavku.
Paragraphs 2 and 3 shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 
Drugi in tretji odstavek ne vplivata na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende.
The term &quot;dividends&quot; as used in this Article means income from shares, &quot;jouissance&quot; shares or &quot;jouissance&quot; rights, mining shares, founders&apos; shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 
Izraz »dividende«, kakor je uporabljen v tem členu, pomeni dohodek iz delnic, delnic »jouissance« ali pravic »jouissance«, rudniških delnic, ustanoviteljskih delnic ali drugih pravic do udeležbe pri dobičku, ki niso terjatve, in tudi dohodek iz drugih korporacijskih pravic, ki se davčno obravnava enako kot dohodek iz delnic po zakonodaji države, katere rezident je družba, ki dividende deli.
The provisions of paragraphs 1, 2 and 3 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 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, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje prek stalne poslovne enote v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, ali opravlja v tej drugi državi 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.
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.&quot;. 
Kadar dobiček ali dohodek družbe, ki je rezident 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 a 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 samo v tej drugi državi, če:
a) by the Government of a Contracting State or a political subdivision or a local authority or Central Bank thereof; 
a) take obresti plačajo vlade države pogodbenice ali njene politične enote ali lokalne oblasti ali centralne banke;
b) to the Government of a Contracting State or a political subdivision or a local authority or Central Bank thereof; 
b) se take obresti plačajo vladi države pogodbenice ali njeni politični enoti ali lokalni oblasti ali centralni banki;
c) in respect of a loan made, approved, guaranteed or insured by an institution which is authorised in accordance with internal law on insurance and financing of international business transactions thereof; 
c) se take obresti plačajo za posojilo, ki ga je dala, odobrila, zanj dala poroštvo ali ga zavarovala ustanova, ki je po notranjih predpisih pooblaščena za zavarovanje in financiranje mednarodnih gospodarskih poslov;
d) in respect of indebtedness arising as a consequence of the sale on credit of any equipment, merchandise or services; 
d) se take obresti plačajo v zvezi z zadolženostjo zaradi prodaje kakršne koli opreme, blaga ali storitev na kredit;
e) by a bank to a bank of the other Contracting State; or 
e) take obresti plačajo banke banki druge države pogodbenice ali