natgillin/translations-raw huggingface dataset:
If the foregoing proposals are acceptable to the Government of the Socialist Republic of Vietnam, the Ministry has the honour to propose that this Note and the affirmative reply of the Embassy of the Socialist Republic of Vietnam will constitute an Agreement between the two Governments on this matter. 
Če je navedeni predlog sprejemljiv za Vlado Socialistične republike Vietnam, ima ministrstvo čast predlagati, da ta nota in pritrdilni odgovor Veleposlaništva Socialistične republike Vietnam sestavljata sporazum med vladama o tem.
The Ministry of Foreign Affairs of the Republic of Slovenia avails itself of this opportunity to extend to the esteemed Embassy of the Socialist Republic of Vietnam the renewed assurances of its highest consideration. 
Ministrstvo za zunanje zadeve Republike Slovenije tudi ob tej priložnosti Veleposlaništvu Socialistične republike Vietnam na Dunaju izraža svoje odlično spoštovanje.
The Embassy of the Socialist Republic of Vietnam presents its compliments to the Ministry of Foreign Affairs of the Republic of Slovenia and has honour to acknowledge receipt of the Ministry&apos;s Note number 921-95-191/07 dated 13th of October, 2009, which reads as follows 
Veleposlaništvo Socialistične republike Vietnam izraža svoje spoštovanje Ministrstvu za zunanje zadeve Republike Slovenije in ima čast potrditi prejem note ministrstva št. 921-95-191/07 z dne 13. oktobra 2009, ki se glasi
“The Ministry of Foreign Affairs of the Republic of Slovenia presents its compliments to the Embassy of the Socialist Republic of Vietnam and has honour to propose the conclusion of the following Agreement between the Government of the Republic of Slovenia and the Government of the Socialist Republic of Vietnam on Visa exemption for holders of Diplomatic, Service and Official passports. 
»Ministrstvo za zunanje zadeve Republike Slovenije izraža Veleposlaništvu Socialistične republike Vietnam svoje odlično spoštovanje in mu ima čast predlagati sklenitev naslednjega Sporazuma med Vlado Republike Slovenije in Vlado Socialistične republike Vietnam o odpravi vizumske obveznosti za imetnike diplomatskih, službenih in uradnih potnih listov.
The Embassy of the Socialist Republic of Vietnam has the honour to confirm that the proposal of the Government of Slovenia is acceptable to the Government of the Socialist Republic of Vietnam, and the above Note of the Ministry of Foreign Affairs of the Republic of Slovenia and this reply will constitute the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Slovenia on Visa exemption for holders of Diplomatic, Service and Official passports. 
Veleposlaništvo Socialistične republike Vietnam ima čast potrditi, da je predlog Vlade Slovenije sprejemljiv za Vlado Socialistične republike Vietnam ter da zgornja nota Ministrstva za zunanje zadeve Republike Slovenije in ta odgovor sestavljata Sporazum med Vlado Socialistične republike Vietnam in Vlado Republike Slovenije o odpravi vizumske obveznosti za imetnike diplomatskih, slubenih in uradnih potnih listov.
The Embassy of the Socialist Republic of Vietnam in Vienna avails itself of this opportunity to renew to the Ministry of Foreign Affairs of the Republic of Slovenia the assurances of its highest consideration. 
Veleposlaništvo Socialistične republike Vietnam na Dunaju tudi ob tej priložnosti Ministrstvu za zunanje zadeve Republike Slovenije izraža svoje odlično spoštovanje.
AGREEMENT BETWEEN THE GOVERNMENT OF THE STATE OF QATAR AND THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 
SPORAZUM MED VLADO DRŽAVE KATAR IN VLADO REPUBLIKE SLOVENIJE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA
The Government of the State of Qatar and the Government of the Republic of Slovenia 
Vlada Države Katar in Vlada Republike Slovenije sta se
Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 
v želji, da bi sklenili sporazum o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka
PERSONS COVERED 
OSEBE, ZA KATERE SE UPORABLJA SPORAZUM
TAXES COVERED 
DAVKI, ZA KATERE SE UPORABLJA SPORAZUM
There shall be regarded as taxes on income, all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, and taxes on the total amounts of wages or salaries paid by enterprises. 
Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali na sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, in davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja.
taxes on income (Hereinafter referred to as “Qatari tax”); and 
davki od dohodka (v nadaljevanju &quot;katarski davek&quot;) in
(i) the tax on income of legal persons; and (ii) the tax on income of individuals (Hereinafter referred to as &quot;Slovenian tax&quot;). 
(i) davek od dohodkov pravnih oseb in (ii) dohodnina (v nadaljevanju &quot;slovenski davek&quot;).
The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. 
Pristojna organa držav pogodbenic se uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
GENERAL DEFINITIONS 
SPLOŠNA OPREDELITEV IZRAZOV
the term “Qatar” means the State of Qatar&apos;s lands, internal waters, territorial sea including its bed and subsoil, the air space over them, the exclusive economic zone and the continental shelf, over which the State of Qatar exercises sovereign rights and jurisdiction in accordance with the provisions of international law and Qatar&apos;s national laws and regulations; 
izraz &quot;Katar&quot; pomeni kopno Države Katar, notranje vode, teritorialno morje, vključno z morskim dnom in podmorjem, zračni prostor nad njimi, izključno ekonomsko cono in kontinentalni greben, nad katerimi Država Katar izvaja svoje suverene pravice in jurisdikcijo v skladu z določbami mednarodnega prava ter zakoni in predpisi Katarja;
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; 
izraz &quot;Slovenija&quot; pomeni Republiko Slovenijo, in ko se uporablja v geografskem pomenu, ozemlje Slovenije in tista morska območja, na katerih lahko Slovenija izvaja svoje suverene pravice ali jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;
the term “a Contracting State” and “the other Contracting State” means Qatar or Slovenia, as the context requires; 
izraza &quot;država pogodbenica&quot; in &quot;druga država pogodbenica&quot; pomenita Katar ali Slovenijo, kakor zahteva sobesedilo;
the term “person” includes an individual, a company and any other body of persons which is treated as an entity for tax purposes; 
izraz &quot;oseba&quot; vključuje posameznika, družbo ter katero koli drugo telo, ki združuje več oseb in se obravnava kot subjekt za davčne namene;
the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” 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; 
izraza &quot;podjetje države pogodbenice&quot; in &quot;podjetje druge države pogodbenice&quot; pomenita podjetje, ki ga upravlja rezident države pogodbenice oziroma podjetje, ki ga upravlja rezident druge države pogodbenice;
the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; 
izraz &quot;mednarodni promet&quot; pomeni prevoz z ladjo ali letalom, ki ga opravlja podjetje s sedežem dejanske uprave v državi pogodbenici, razen če se z ladjo ali letalom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici;
in the case of Qatar, the Minister of Economy and Finance, or his authorized representative, and 
za Katar ministra za gospodarstvo in finance ali njegovega pooblaščenega predstavnika in
in the case of Slovenia, the Ministry of Finance, or its authorized representative; 
za Slovenijo Ministrstvo za finance ali njegovega pooblaščenega predstavnika;
any individual possessing the nationality of that Contracting State; 
posameznika, ki ima državljanstvo te države pogodbenice;
any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State. 
pravno osebo, partnerstvo ali združenje, katerega status izhaja iz veljavne zakonodaje v tej državi pogodbenici.
When implementing the provisions of this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. 
Kadar država pogodbenica uporabi določbe tega sporazuma, ima kateri koli izraz, ki v njem ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po pravu te države za namene davkov, za katere se sporazum uporablja, pri čemer kateri koli pomen po veljavni davčni zakonodaji te države prevlada nad pomenom izraza po drugi zakonodaji te države.
in the case of Qatar, any individual who has a permanent home, his centre of vital interest, or habitual abode in Qatar, and a company incorporated or having its place of effective management in Qatar; 
za Katar vsakega posameznika, ki ima v Katarju stalno prebivališče, središče svojih življenjskih interesov ali običajno bivališče, in družbo, ki je ustanovljena v Katarju ali ima v njem sedež dejanske uprave;
in the case of Slovenia, any person who, under the law of Slovenia, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. 
za Slovenijo vsako osebo, ki je po slovenski zakonodaji dolžna plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave, kraja ustanovitve ali katerega koli drugega podobnega merila.
This term, however, does not include any person who is liable to tax in Slovenia in respect only of income from sources in Slovenia. 
Ta izraz pa ne vključuje osebe, ki je dolžna plačevati davke v Sloveniji samo v zvezi z dohodki iz virov v Sloveniji.
For the purposes of paragraph 1 the term &quot;resident&quot; shall include a Contracting State, any political subdivision, local authority or statutory body thereof. 
Za namene prvega odstavka izraz &quot;rezident&quot; vključuje državo pogodbenico, katero koli njeno politično enoto, lokalno oblast ali z zakonom določen organ.
he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests); 
šteje se samo za rezidenta države pogodbenice, v kateri ima na razpolago stalno prebivališče; če ima stalno prebivališče na razpolago v obeh državah pogodbenicah, se šteje samo za rezidenta države pogodbenice, s katero ima tesnejše osebne in ekonomske odnose (središče življenjskih interesov);
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 Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode; 
če ni mogoče opredeliti države, v kateri ima središče življenjskih interesov, ali če nima v nobeni od držav pogodbenic na razpolago stalnega prebivališča, se šteje samo za rezidenta države pogodbenice, v kateri ima običajno bivališče;
if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national; 
če ima običajno bivališče v obeh državah pogodbenicah ali v nobeni od njiju, se šteje samo za rezidenta države pogodbenice, katere državljan je;
if the residence status of an individual cannot be determined in accordance with the provisions of subparagraphs (a), (b) and (c) above, then the competent authorities of the Contracting States shall settle the question by mutual agreement. 
če statusa rezidentstva posameznika ni mogoče določiti v skladu z določbami zgornjih pododstavkov (a), (b) in (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 it shall be deemed to be a resident only of the State in which its place of effective management is situated. 
Kadar je zaradi določb prvega odstavka oseba, ki ni posameznik, rezident obeh držav pogodbenic, se šteje samo za rezidenta države, v kateri je sedež njegove dejanske uprave.
PERMANENT ESTABLISHMENT 
STALNA POSLOVNA ENOTA
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 &apos;&apos;stalna poslovna enota&apos;&apos; pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja.
a place of management; 
sedež uprave
a branch; 
podružnico
an office; 
pisarno
a factory; 
tovarno
a sales outlet; and 
prodajno mesto in
a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation of natural resources. 
rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj raziskovanja, pridobivanja ali izkoriščanja naravnih virov.
The term “permanent establishment” also encompasses 
Izraz &quot;stalna poslovna enota&quot; vključuje tudi
a building site, a construction, assembly or installation project or any supervisory activity in connection with such site or project, but only where such site, project or activity continues for period or periods aggregating more than six months within any twelve month period; and 
gradbišče, projekt gradnje, montaže ali postavitve ali kakršno koli dejavnost nadzora v zvezi s takim gradbiščem ali projektom, vendar samo, če tako gradbišče, projekt ali dejavnost traja v obdobju ali obdobjih, ki v katerem koli dvanajstmesečnem obdobju skupaj znašajo več kot šest mesecev, in
the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within a Contracting State for period or periods aggregating more than six months within any twelve month period. 
opravljanje storitev, vključno s svetovalnimi storitvami, ki jih podjetje opravlja z zaposlenimi delavci ali drugimi osebami, ki jih uporabi za ta namen, vendar samo, če take dejavnosti (za isti ali povezan projekt) potekajo v državi pogodbenici v obdobju ali obdobjih, ki v katerem koli dvanajstmesečnem obdobju skupaj znašajo več kot šest mesecev.
the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; or 
vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge pripravljalne ali pomožne dejavnosti za podjetje ali
the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 
vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, ki so navedene v pododstavkih od (a) do (e), če je splošna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna.
Notwithstanding the provisions of paragraphs 1 and 2, where a person? other than an agent of an independent status to whom paragraph 7 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 sedmi 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 navedenega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums on the territory of that other Contracting State or insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies. 
Ne glede na predhodne določbe tega člena se za zavarovalnico države pogodbenice, razen v zvezi s pozavarovanjem, šteje, da ima stalno poslovno enoto v drugi državi pogodbenici, če pobira premije na ozemlju te druge države pogodbenice ali zavaruje nevarnosti, ki tam obstajajo, prek osebe, ki ni zastopnik z neodvisnim statusom, za katerega se uporablja sedmi odstavek.
An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 
Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici samo zato, ker opravlja posle v tej državi prek posrednika, splošnega komisionarja ali katerega koli drugega zastopnika z neodvisnim statusom, če te osebe delujejo v okviru svojega rednega poslovanja.
However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph. 
Kadar pa so dejavnosti takega zastopnika namenjene izključno ali skoraj izključno temu podjetju in med podjetjem in zastopnikom v njunih komercialnih in finančnih odnosih obstajajo ali se vzpostavijo pogoji, drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, se ne šteje za zastopnika z neodvisnim statusom v smislu tega odstavka.
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 rezident države pogodbenice, nadzoruje družbo ali je pod nadzorom družbe, ki je rezident druge države pogodbenice, ali opravlja posle v tej drugi državi (prek stalne poslovne enote ali drugače), samo po sebi še ne pomeni, da je ena od družb stalna poslovna enota druge.
Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 
Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. 
Izraz &quot;nepremičnine&quot; ima pomen, ki ga ima po pravu države pogodbenice, v kateri so te nepremičnine.
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; ships and aircraft shall not be regarded as immovable property. 
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; ladje in letala se ne štejejo za nepremičnine.
The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. 
Določbe prvega in tretjega odstavka se uporabljajo tudi za dohodek iz nepremičnin podjetja in za dohodek iz nepremičnin, ki se uporabljajo za opravljanje samostojnih osebnih storitev.
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, kakor je prej navedeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo toliko dobička, kot se pripiše tej stalni poslovni enoti.
Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 
Kadar podjetje države pogodbenice posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se ob upoštevanju določb tretjega odstavka v vsaki državi pogodbenici tej stalni poslovni enoti pripiše dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, če bi bila različno in ločeno podjetje, ki opravlja enake ali podobne dejavnosti pod istimi ali podobnimi pogoji ter povsem neodvisno posluje s podjetjem, katerega stalna poslovna enota je.