natgillin/translations-raw huggingface dataset:
4 Whenever, in application of the preceding two paragraphs, the denunciation of the Convention of 13 December 1968 would not become effective simultaneously with the entry into force of this Convention, a Contracting State or the European Community may, when depositing its instrument of ratification, acceptance or approval, declare that it will continue to apply the Convention of 13 December 1968 until the entry into force of this Convention. 
Kadar na podlagi prejšnjih dveh odstavkov odpoved konvencije z dne 13. decembra 1968 ne začne veljati hkrati z začetkom veljavnosti te konvencije, lahko država pogodbenica ali Evropska skupnost ob deponiranju listine o ratifikaciji, sprejetju ali odobritvi izjavi, da bo do začetka veljavnosti te konvencije še naprej uporabljala konvencijo z dne 13. decembra 1968.
5 In respect of any signatory State or the European Community which subsequently expresses its consent to be bound by it, this Convention shall enter into force six months after the date of the deposit of the instrument of ratification, acceptance or approval. 
Za državo podpisnico ali Evropsko skupnost, ki privolitev, da jo konvencija zavezuje, izrazi pozneje, začne konvencija veljati šest mesecev od dneva deponiranja listine o ratifikaciji, sprejetju ali odobritvi.
Article 38 - Accession of non-member States 
38. člen - Pristop držav nečlanic
1 After the entry into force of this Convention, the Committee of Ministers of the Council of Europe may invite any other State not a member of the Council to accede to this Convention by a decision taken by the majority provided for in Article 20.d of the Statute of the Council of Europe and by the unanimous vote of the representatives of the Contracting States entitled to sit on the Committee. 
Po začetku veljavnosti te konvencije lahko Odbor ministrov Sveta Evrope katero koli državo, ki ni njegova članica, s sklepom, sprejetim z večino glasov, kot to določa odstavek d) 20. člena statuta Sveta Evrope, in s soglasjem predstavnikov držav pogodbenic, upravičenih do članstva v odboru, povabi, da pristopi h konvenciji.
2 In respect of any acceding State this Convention shall enter into force six months after the date of deposit of the instrument of accession with the Secretary General of the Council of Europe. 
Za vsako državo, ki pristopi h konvenciji, začne ta veljati šest mesecev od dneva, ko listino o pristopu deponira pri generalnem sekretarju Sveta Evrope.
Article 39 - Territorial clause 
39. člen - Ozemeljska določba
2 Any State or the European Community may at any later date, by a declaration addressed to the Secretary General of the Council of Europe, extend the application of this Convention to any other territory specified in the declaration. 
Vsaka država ali Evropska skupnost lahko kadar koli pozneje z izjavo, naslovljeno na generalnega sekretarja Sveta Evrope, razširi uporabo te konvencije na katero koli ozemlje, navedeno v izjavi.
In respect of such territory this Convention shall enter into force six months after the date of receipt of such declaration by the Secretary General. 
Za to ozemlje začne konvencija veljati šest mesecev po dnevu, ko generalni sekretar prejme izjavo.
3 Any declaration made under the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to the Secretary General. 
Izjave iz prejšnjih dveh odstavkov se lahko v zvezi s katerim koli v njih navedenim ozemljem umaknejo z uradnim obvestilom generalnemu sekretarju.
The withdrawal shall become effective six months after the date of receipt of such notification by the Secretary General. 
Umik začne veljati šest mesecev od dneva, ko generalni sekretar prejme uradno obvestilo.
1 Any Party may at any time denounce this Convention by means of a notification addressed to the Secretary General of the Council of Europe. 
Vsaka pogodbenica lahko konvencijo kadar koli odpove z uradnim obvestilom generalnemu sekretarju Sveta Evrope.
2 Such denunciation shall become effective six months following the date of receipt of such notification by the Secretary General. 
Odpoved začne veljati šest mesecev od dneva, ko generalni sekretar prejme uradno obvestilo.
The Secretary General of the Council of Europe shall notify the member States of the Council of Europe, the European Community and any State which has acceded or has been invited to accede to this Convention of: 
Generalni sekretar Sveta Evrope obvesti države članice Sveta Evrope, Evropsko skupnost in vsako državo, ki je pristopila ali je bila povabljena, da pristopi h konvenciji, o:
a any signature; 
a) vsakem podpisu,
b the deposit of any instrument of ratification, acceptance, approval or accession; 
b) deponiranju vsake listine o ratifikaciji, sprejetju, odobritvi ali pristopu,
c any date of entry into force of this Convention in accordance with Articles 37 and 38; 
c) vsakem datumu začetka veljavnosti konvencije v skladu s 37. in 38. členom,
d any other act, notification or communication relating to this Convention. 
d) vsakem drugem dejanju, uradnem obvestilu ali sporočilu v zvezi s konvencijo.
AGREEMENT BETWEEN THE REPUBLIC OF SLOVENIA AND THE ISLAMIC REPUBLIC OF IRAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 
SPORAZUM MED REPUBLIKO SLOVENIJO IN ISLAMSKO REPUBLIKO IRAN O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA
a) in the case of the Islamic Republic of Iran: 
a) v Islamski republiki Iran:
(i) the income tax; and 
(i) davek od dohodka in
(ii) the property tax; 
(ii) davek na premoženje,
b) in the case of the Republic of Slovenia: 
b) v Republiki Sloveniji:
(iii) the tax on property. 
(iii) davek od premoženja.
The competent authorities of the Contracting States shall notify each other within a reasonable period of any significant changes that have been made in their respective taxation laws. 
Pristojna organa držav pogodbenic v razumnem roku drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
(i) the term &quot;Islamic Republic of Iran&quot; means the territory under the sovereignty and/or jurisdiction of the Islamic Republic of Iran; 
(i) izraz »Islamska republika Iran« pomeni ozemlje pod suverenostjo in/ali jurisdikcijo Islamske republike Iran;
(ii) the term &quot;Slovenia&quot; means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law; 
(ii) izraz »Slovenija« pomeni Republiko Slovenijo, in kadar se uporablja v geografskem pomenu, ozemlje Slovenije ter tista morska območja, na katerih lahko Slovenija izvaja svoje suverene pravice ali jurisdikcijo skladno s svojo notranjo zakonodajo in mednarodnim pravom;
b) the terms &quot;a Contracting State&quot; and &quot;the other Contracting State&quot; mean Islamic Republic of Iran or Slovenia, as the context requires; 
b) izraza »država pogodbenica« in »druga država pogodbenica« pomenita Islamsko republiko Iran ali Slovenijo, kakor zahteva sobesedilo;
c) the term &quot;person&quot; includes: 
c) izraz »oseba« vključuje:
(i) an individual, 
(i) posameznika;
(ii) a company or any other body of persons; 
(ii) družbo in katero koli drugo telo, ki združuje več oseb;
d) the term &quot;company&quot; means any body corporate or any entity that is treated as a body corporate for tax purposes; 
d) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
e) the terms &quot;enterprise of a Contracting State&quot; and &quot;enterprise of the other Contracting State&quot; mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; 
e) izraza »podjetje države pogodbenice« in »podjetje druge države pogodbenice« pomenita podjetje, ki ga upravlja rezident države pogodbenice, in podjetje, ki ga upravlja rezident druge države pogodbenice;
f) the term &quot;international traffic&quot; means any transport by a ship, aircraft or road vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State; 
f) izraz »mednarodni promet« pomeni prevoz z ladjo, zrakoplovom ali cestnim vozilom, ki ga opravlja podjetje države pogodbenice, razen če se z ladjo, zrakoplovom ali cestnim vozilom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici;
g) the term &quot;competent authority&quot; means: 
g) izraz »pristojni organ« pomeni:
(i) in the case of the Islamic Republic of Iran: 
(i) v Islamski republiki Iran:
the Minister of Economic Affairs and Finance or his authorized representative; 
ministra za gospodarske zadeve in finance ali njegovega pooblaščenega predstavnika;
h) the term &quot;national&quot;, in relation to a Contracting State, means: 
h) izraz »državljan« v zvezi z državo pogodbenico pomeni:
For the purposes of this Agreement, the term &quot;resident of a Contracting State&quot; means any person who under the laws of that State is liable to tax therein by reason of his residence, domicile, place of registration, place of management, or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. 
V tem sporazumu izraz »rezident države pogodbenice« pomeni osebo, ki mora po zakonodaji te države plačevati davke zaradi svojega prebivališča, stalnega prebivališča, kraja registracije, sedeža uprave ali katerega koli drugega podobnega merila, in vključuje tudi to državo in katero koli njeno politično enoto ali lokalno oblast.
a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him. 
a) šteje se samo za rezidenta države, v kateri ima na voljo stalni dom.
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 (center of vital interests); 
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);
d) if his status can not be determined under the provisions of subparagraph c), the competent authorities of the Contracting States shall settle the question by mutual agreement. 
d) če njegovega statusa ni mogoče določiti po določbah pododstavka c, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall settle the question by mutual agreement and determine the mode of application of the Agreement to such person. 
Kadar je zaradi določb prvega odstavka oseba, ki ni posameznik, rezident obeh držav pogodbenic, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom in določita način uporabe sporazuma za to osebo.
For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 
V tem sporazumu izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja.
f) a mine, an oil or gas well, a quarry or any other place of exploration, exploitation and/or extraction of natural resources. 
f) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj raziskovanja, izkoriščanja in/ali pridobivanja naravnih virov.
A building site, a construction, assembly or installation project or supervisory activities connected therewith, constitutes a permanent establishment only if such site, project or activities last in the territory of a Contracting State for a period of more than 9 months. 
Gradbišče, projekt gradnje, montaže ali postavitve ali dejavnosti nadzora v zvezi z njimi je stalna poslovna enota samo, če tako gradbišče, projekt ali dejavnosti trajajo na ozemlju države pogodbenice več kakor devet mesecev.
a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; 
a) uporabe prostorov samo za skladiščenje ali razstavljanje dobrin ali blaga, ki pripada podjetju;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; 
b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladiščenje ali razstavljanje;
Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 
Ne glede na določbe prvega in drugega odstavka se, kadar oseba (ki ni zastopnik z neodvisnim statusom, za katerega se uporablja šesti odstavek) deluje v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, za to podjetje šteje, da ima stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz četrtega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah tega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 
Dejstvo, da družba, ki je rezidentka države pogodbenice, nadzoruje družbo ali je pod nadzorom družbe, ki je rezidentka druge države pogodbenice ali posluje v tej drugi državi (prek stalne poslovne enote ali drugače), še ne pomeni, da je ena od družb stalna poslovna enota druge.
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: