natgillin/translations-raw huggingface dataset:
a) to the Government of the other Contracting State, a political subdivision or a local authority thereof, or to the Central Bank of the other Contracting State; 
a) vladi druge države pogodbenice ali njeni politični enoti ali lokalni oblasti ali centralni banki druge države pogodbenice;
b) in connection with the sale on credit of any industrial, commercial or scientific equipment; 
b) v zvezi s prodajo industrijske, komercialne ali znanstvene opreme na kredit;
c) in connection with the sale on credit of any merchandise by one enterprise to another enterprise. 
c) v zvezi s prodajo blaga na kredit enega podjetja drugemu podjetju.
The term &quot;interest&quot; as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor&apos;s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. 
Izraz »obresti«, kakor je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali dajejo pravico do udeležbe pri dolžnikovem dobičku, ter zlasti dohodek iz državnih vrednostnih papirjev in dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic.
Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 
Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala zadolženost, za katero se plačajo obresti, ter take obresti krije stalna poslovna enota ali stalna baza, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota ali stalna baza.
The term &quot;royalties&quot; as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films and recordings for radio and television, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience. 
Izraz »licenčnine in avtorski honorarji«, kakor je uporabljen v tem členu, pomeni vse vrste plačil, prejetih kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi ter radijskimi in televizijskimi posnetki, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za uporabo ali pravico do uporabe industrijske, komercialne ali znanstvene opreme ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah.
Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or road vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or road vehicles shall be taxable only in that State. 
Dobiček, ki ga podjetje države pogodbenice doseže z odtujitvijo ladij, zrakoplovov ali cestnih vozil, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami, zrakoplovi ali cestnimi vozili, se obdavči samo v tej državi.
Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 
Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo deležev, katerih več kakor 50 odstotkov vrednosti izhaja neposredno ali posredno iz nepremičnin, ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. 
Dohodek, ki ga rezident države pogodbenice pridobi s poklicnimi storitvami ali drugimi samostojnimi dejavnostmi, se obdavči samo v tej državi, razen če nima stalne baze, ki mu je redno na voljo v drugi državi pogodbenici za opravljanje njegovih dejavnosti.
If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. 
Če ima tako stalno bazo, se dohodek lahko obdavči v drugi državi pogodbenici, vendar samo toliko dohodka, kolikor se pripiše tej stalni bazi.
The term &quot;professional services&quot; includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, architects, dentists and accountants. 
Izraz »poklicne storitve« še zlasti vključuje samostojne znanstvene, literarne, umetniške, vzgojne ali izobraževalne dejavnosti in tudi samostojne dejavnosti zdravnikov, inženirjev, odvetnikov, arhitektov, zobozdravnikov in računovodij.
c) the remuneration is not borne by a permanent establishment or a fixed base, which the employer has in the other State. 
c) prejemka ne krije stalna poslovna enota ali stalna baza, ki jo ima delodajalec v drugi državi.
Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship, aircraft or road vehicles operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that Contracting State. 
Ne glede na prejšnje določbe tega člena se prejemek, ki izhaja iz zaposlitve na ladji, zrakoplovu ali cestnih vozilih, s katerimi podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, obdavči samo v tej državi pogodbenici.
However, if the remuneration is derived by a resident of the other Contracting State, it may also be taxed in that other State. 
Če prejemek dobi rezident druge države pogodbenice, pa se lahko obdavči tudi v tej drugi državi.
Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 
Kadar dohodek iz osebnih dejavnosti, ki jih opravlja nastopajoči izvajalec ali športnik kot tak, ne priraste nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavči v državi pogodbenici, v kateri je nastopil izvajalec ali športnik.
The provisions of paragraphs 1 and 2 shall not apply to the income derived by an entertainer or a sportsman from the activities performed within the framework of the cultural agreement concluded between the Contracting States. 
Določbe prvega in drugega odstavka se ne uporabljajo za dohodek nastopajočega izvajalca ali športnika iz dejavnosti, ki jih je opravljal v okviru kulturnega sporazuma, sklenjenega med državama pogodbenicama.
a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority shall be taxable only in that State. 
a) Plače, mezde in drugi podobni prejemki, razen pokojnin, ki jih država pogodbenica ali njena politična enota ali lokalna oblast plačuje posamezniku za storitve, ki jih opravi za to državo ali enoto ali lokalno oblast, se obdavčijo samo v tej državi.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: 
b) Take plače, mezde in drugi podobni prejemki se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki:
Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority shall be taxable only in that State. 
Pokojnina, ki jo plačuje država pogodbenica ali njena politična enota ali lokalna oblast ali se posamezniku plačuje iz njihovih skladov za storitve, opravljene za to državo ali enoto ali lokalno oblast, se obdavči samo v tej državi.
The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. 
Za plače, mezde in druge podobne prejemke ter pokojnine za storitve, opravljene v zvezi s poslovanjem države pogodbenice ali njene politične enote ali lokalne oblasti, se uporabljajo določbe 15., 16., 17. in 18. člena.
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 
Plačila, ki jih za svoje preživljanje, izobraževanje ali usposabljanje prejme študent ali oseba na praksi, ki je ali je bila tik pred obiskom države pogodbenice rezidentka druge države pogodbenice in je v prvi omenjeni državi navzoča samo zaradi svojega izobraževanja ali usposabljanja, se ne obdavčijo v tej državi, če taka plačila izhajajo iz virov zunaj te države.
An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is established in accordance with the laws of the other Contracting State, visits the other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in the other Contracting State on his remuneration for such teaching or research. 
Posameznik, ki je rezident države pogodbenice tik pred obiskom druge države pogodbenice in je na povabilo univerze, višje ali visoke šole, šole ali druge podobne izobraževalne ustanove, ustanovljene v skladu z zakonodajo druge države pogodbenice, na obisku v drugi državi pogodbenici za največ dve leti samo zaradi poučevanja ali raziskovanja ali obojega v taki izobraževalni ustanovi, je oproščen davka v drugi državi pogodbenici za prejemke za tako poučevanje ali raziskovanje.
The provisions of paragraph 2 shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons. 
Določbe drugega odstavka se ne uporabljajo za dohodek od poučevanja in raziskovanja, če se tako poučevanje ali raziskovanje ne izvaja v javno korist, ampak predvsem v zasebno korist določene osebe ali oseb.
The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs independent personal services from a fixed base situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. 
Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kakor so opredeljene v drugem odstavku 6. člena, če prejemnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej ali opravlja v tej drugi državi samostojne osebne storitve prek stalne baze v njej in je pravica ali premoženje, v zvezi s katerim se plača dohodek, dejansko povezano s tako stalno poslovno enoto ali stalno bazo.
Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 
Premoženje v obliki nepremičnin iz 6. člena, ki so v lasti rezidenta države pogodbenice in je v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other Contracting State. 
Premoženje v obliki premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnine v zvezi s stalno bazo, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, se lahko obdavči v tej drugi državi pogodbenici.
Capital represented by ships, aircraft and road vehicles operated in international traffic by an enterprise of a Contracting State, and by movable property pertaining to the operation of such ships, aircraft and road vehicles, shall be taxable only in that Contracting State. 
Premoženje v obliki ladij, zrakoplovov ali cestnih vozil, s katerimi podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, ali premičnin v zvezi z opravljanjem prevozov s takimi ladjami, zrakoplovi ali cestnimi vozili se obdavči samo v tej državi pogodbenici.
b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other Contracting State. 
b) kot odbitek od davka od premoženja tega rezidenta znesek, ki je enak davku od premoženja, plačanemu v tej drugi državi pogodbenici.
The provisions of this Article shall apply to taxes covered by this Agreement. 
Določbe tega člena se uporabljajo za davke iz tega sporazuma.
The competent authorities, through consultations, shall develop appropriate procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. 
Pristojna organa lahko s posvetovanji vzpostavita ustrezne postopke, pogoje, metode ali načine za izvajanje postopka skupnega dogovora, določenega v tem členu.
The competent authorities of the Contracting States shall exchange such information as is necessary 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 local authorities, insofar as the taxation thereunder is not contrary to the Agreement. 
Pristojna organa držav pogodbenic si izmenjavata informacije, ki so potrebne 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 lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s tem sporazumom.
Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting 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, or the determination of appeals in relation to the taxes referred to in this paragraph, or the oversight of the above. 
Vsaka informacija, ki jo prejme država pogodbenica, 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 odločanju o pritožbah glede davkov iz prvega odstavka ali nadzoru nad omenjenim.
In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: 
Določbe prvega odstavka se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost, da:
This Agreement shall be ratified in either of the Contracting States in accordance with their laws and regulations. 
Ta sporazum se v skladu z zakoni in drugimi prepisi podpiše v obeh državah pogodbenicah.
a) In respect to taxes withheld at source: 
a) v zvezi z davki, odtegnjenimi pri viru:
(i) in the Islamic Republic of Iran, to amounts derived on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the Agreement enters into force; 
(i) v Islamski republiki Iran za zneske, dosežene prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
(ii) in Slovenia, to amounts derived on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the Agreement enters into force. 
(ii) v Sloveniji za zneske, dosežene 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
b) In respect to other taxes on income and on capital: 
b) v zvezi z drugimi davki od dohodka in premoženja:
(i) in the Islamic Republic of Iran, to taxes chargeable for any taxable period beginning on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the Agreement enters into force; 
(i) v Islamski republiki Iran za davke, obračunane za katero koli davčno obdobje, ki se začne prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
(ii) in Slovenia, to taxes chargeable for any taxable period beginning on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the Agreement enters into force. 
(ii) v Sloveniji za davke, obračunane za katero koli davčno obdobje, ki se začne 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum.
a) In respect to taxes withheld at source: 
a) v zvezi z davki odtegnjenimi pri viru:
(i) in the Islamic Republic of Iran, to amounts derived on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the notice is given; 
(i) v Islamski republiki Iran za zneske, dosežene prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi;
(ii) in Slovenia, to amounts derived on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the notice is given. 
(ii) v Sloveniji za zneske, dosežene 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi;
(i) in the Islamic Republic of Iran, to taxes chargeable for any taxable period beginning on or after 1st Farvardin Solar Hijra, corresponding to 21st March, in the calendar year next following the year in which the notice is given; 
(i) v Islamski republiki Iran za davke, obračunane za katero koli davčno obdobje, ki se začne prvega dne farvardina sončne hidžre, kar ustreza 21. marcu, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi;
(ii) in Slovenia, to taxes chargeable for any taxable period beginning on or after 1st January, corresponding to 11th Day Solar Hijra, in the calendar year next following the year in which the notice is given. 
(ii) v Republiki Sloveniji za davke, obračunane za katero koli davčno obdobje, ki se začne 1. januarja, kar ustreza enajstemu dnevu sončne hidžre, ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi.
Done in duplicate in Tehran on 20 September 2011 corresponding to 29/6/1390 Solar Hijra in the Slovenian, Persian and English languages, all texts being equally authentic. 
Sestavljeno v dveh izvirnikih v Teheranu 20. septembra 2011, kar ustreza 29. 6. 1390 sončne hidžre, v slovenskem, perzijskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
PROTOCOL TO THE 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 
PROTOKOL K SPORAZUMU MED REPUBLIKO SLOVENIJO IN ISLAMSKO REPUBLIKO IRAN O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA
At the moment of signing the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, this day concluded between the Republic of Slovenia and the Islamic Republic of Iran, the undersigned, being duly authorized thereto, have agreed upon the following provisions which shall be an integral part of the Agreement. 
Ob podpisu sporazuma o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, ki je bil danes podpisan med Republiko Slovenijo in Islamsko republiko Iran, sta se podpisana, ki sta bila za to pravilno pooblaščena, sporazumela o teh določbah, ki so sestavni del sporazuma:
With respect to paragraph 3 of Article 2: 
v zvezi s tretjim odstavkom 2. člena:
The terms &quot;property tax&quot; and &quot;tax on property&quot; shall not include inheritance tax. 
Izraza »davek na premoženje« in »davek od premoženja« ne vključujeta davka na dediščino.
It is understood that the term &quot;Government of the other Contracting State&quot; in the case of the Islamic Republic of Iran includes ministries and other Governmental institutions. 
razume se, da izraz »vlada druge države pogodbenice« v Islamski republiki Iran vključuje ministrstva in druge vladne institucije.
Furthermore, the term &quot;local authority&quot; means &quot;municipalities&quot;. 
Izraz »lokalna oblast« pomeni »občine«.
Agreement between the Government of the United States of America and the Government of Slovenia to Improve International Tax Compliance and to Implement FATCA 
Sporazum med Vlado Združenih držav Amerike in Vlado Republike Slovenije o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in izvajanju FATCA
Whereas, the Government of the United States of America and the Government of the Republic of Slovenia (each, a &quot;Party,&quot; and together, the &quot;Parties&quot;) desire to conclude an agreement to improve international tax compliance through mutual assistance in tax matters based on an effective infrastructure for the automatic exchange of information; 
Ker želita Vlada Združenih držav Amerike in Vlada Republike Slovenije (vsaka &quot;pogodbenica&quot; in skupaj &quot;pogodbenici&quot;) skleniti sporazum o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni z vzajemno pomočjo v davčnih zadevah, temelječ na učinkoviti infrastrukturi za avtomatično izmenjavo informacij;