dtc agreement between kuwait and slovenia

7/30/2019 DTC agreement between Kuwait and Slovenia

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t.16(Uradni list RS, t. 80) Ljubljana, torek12. 10. 2010 ISSN 1318-0932 Leto XX

125. Zakon o ratikaciji Konvencije med Vlado Republike Slovenije in Vlado Drave Kuvajt o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja (BKWIDO)

Na podlagi druge alinee prvega odstavka 107. lena in prvega odstavka 91. lena Ustave Republike Slovenije izdajam

U K A Zo razglasitvi Zakona o ratikaciji Konvencije med Vlado Republike Slovenije in Vlado Drave Kuvajt

o izogibanju dvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka inpremoenja (BKWIDO)

Razglaam Zakon o ratikaciji Konvencije med Vlado Republike Slovenije in Vlado Drave Kuvajt o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka in premoenja (BKWIDO), ki ga je sprejel Dravni zborRepublike Slovenije na 20. seji 22. septembra 2010.

t. 003-02-8/2010-16Ljubljana, dne 30. septembra 2010

dr. Danilo Trk l.r.Predsednik

Republike Slovenije

Z A K O NO RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO DRAVE KUVAJT

O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ V ZVEZI Z DAVKIOD DOHODKA IN PREMOENJA (BKWIDO)

1.lenRaticira se Konvencija med Vlado Republike Slovenije in Vlado Drave Kuvajt o izogibanju dvojnega obdavevanja in pre-

preevanju davnih utaj v zvezi z davki od dohodka in premoenja, podpisana v Kuvajtu 11. januarja 2010.

2. lenKonvencija se v izvirniku v slovenskem in anglekem jeziku glasi:*

* Besedilo konvencije v arabskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.

C O N V E N T I O N

BETWEEN THE GOVERNMENT OF THEREPUBLIC OF SLOVENIAAND THE GOVERNMENT OF THE STATE OFKUWAIT FOR THE AVOIDANCE OF DOUBLE

TAXATION AND THE PREVENTION OF FISCALEVASION WITH RESPECT TO TAXES

ON INCOME AND ON CAPITAL

The Government of the Republic of Slovenia and theGovernment of the State of Kuwait desiring to promote theirmutual economic relations through the conclusion betweenthem of a Convention for the avoidance of double taxation andthe prevention of scal evasion with respect to taxes on incomeand on capital;

Have agreed as follows:

K O N V E N C I J A

MED VLADO REPUBLIKE SLOVENIJEIN VLADO DRAVE KUVAJT O IZOGIBANJUDVOJNEGA OBDAVEVANJA

IN PREPREEVANJU DAVNIH UTAJV ZVEZI Z DAVKI OD DOHODKA

IN PREMOENJA

Vlada Republike Slovenije in Vlada Drave Kuvajt stase v elji, da bi spodbujali medsebojne gospodarske odnoses sklenitvijo konvencije o izogibanju dvojnega obdavevanjain prepreevanju davnih utaj v zvezi z davki od dohodka inpremoenja,

sporazumeli:

Uradni listRepublike Slovenije

Internet: www.uradni-list.si e-pota: [email protected]

Mednarodne pogodbe

tally signed by Spela Munih Stanic

c=si, o=state-institutions, ou=web-certificates, ou=Government,

alNumber=1235444814013, cn=Spela Munih Stanic

son: Direktorica Uradnega lista Republike Slovenije

e: 2010.10.12 10:29:11 +02'00'


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Uradni list Republike Slovenije Mednarodne pogodbe t.16 / 12. 10. 2010 / Stran 811

h) the term "international trafc" means any transport bya ship or aircraft operated by an enterprise that has its place ofeffective management in a Contracting State, except when theship or aircraft is operated solely between places in the otherContracting State;

i) the term "competent authority" means:(i) in the case of Slovenia: the Ministry of Finance of

the Republic of Slovenia or its authorised representative;(ii) in the case of Kuwait: the Minister of Finance or

an authorized representative of the Minister of Finance;j) the term "national", in relation to a Contracting State,

means:(i) any individual possessing the nationality or citi-

zenship of that Contracting State; and(ii) any legal person, partnership or association de-

riving its status as such from the laws in force in thatContracting State;k) the term "tax" means Slovenian tax or Kuwaiti tax, as

the context requires;l) the term "business" includes the performance of pro-

fessional services and of other activities of an independentcharacter.

2. As regards the application of the Convention at anytime by a Contracting State, any term not dened therein shall,unless the context otherwise requires, have the meaning that ithas at that time under the law of that State for the purposes ofthe taxes to which the Convention applies, any meaning underthe applicable tax laws of that State prevailing over a meaninggiven to the term under other laws of that State.

Article 4

Resident

1. For the purposes of this Convention, the term "residentof a Contracting State" means:

a) in the case of Slovenia: any person who, under the lawsof Slovenia, is liable to tax therein by reason of his domicile,

residence, place of management or any other criterion of asimilar nature; this term, however, does not include any personwho is liable to tax in Slovenia in respect only of income fromsources in Slovenia or capital situated therein;

b) in the case of Kuwait: an individual who has his domi-cile in Kuwait and is a Kuwaiti national, and a company whichis incorporated in Kuwait.

2. For the purposes of paragraph 1, a resident of a Con-tracting State shall include all of the following:

a) the Government of that Contracting State and any po-litical subdivision or local authority thereof or Central Bank;

b) any governmental institution created in that ContractingState under public law such as a corporation, fund, authority,foundation, agency or other similar entity;

c) any entity established in that Contracting State, all the

capital of which has been provided by that Contracting State orany political subdivision or local authority thereof or any gov-ernmental institution as dened in subparagraph b), togetherwith other states.

3. Where by reason of the provisions of paragraph 1 anindividual is a resident of both Contracting States, then hisstatus shall be determined as follows:

a) he shall be deemed to be a resident only of the Statein which he has a permanent home available to him; if he hasa permanent home available to him in both States, he shall bedeemed to be a resident only of the State with which his personaland economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interestscannot be determined, or if he has not a permanent home avail-able to him in either State, he shall be deemed to be a resident

only of the State in which he has an habitual abode;c) if he has an habitual abode in both States or in neither

of them, he shall be deemed to be a resident only of the Stateof which he is a national;

h) izraz mednarodni promet pomeni prevoz z ladjo aliletalom, ki ga opravlja podjetje s sedeem dejanske uprave vdravi pogodbenici, razen e se z ladjo ali letalom ne opravljajoprevozi samo med kraji v drugi dravi pogodbenici;

i) izraz pristojni organ pomeni:(i) v Sloveniji: Ministrstvo za nance Republike Slo-

venije ali njegovega pooblaenega predstavnika;(ii) v Kuvajtu: ministra za nance ali njegovega po-

oblaenega predstavnika;j) izraz dravljan v zvezi z dravo pogodbenico po-

meni:(i) posameznika, ki ima dravljanstvo drave po-

godbenice, in(ii) pravno osebo, osebno drubo ali zdruenje, ka-

terega status izhaja iz veljavne zakonodaje v tej dravipogodbenici;k) izraz davek pomeni slovenski ali kuvajtski davek,

kakor zahteva sobesedilo;l) izraz dejavnost vkljuuje opravljanje poklicnih storitev

in drugih samostojnih dejavnosti.

2. Kadar drava pogodbenica uporabi konvencijo, imakateri koli izraz, ki v njej ni opredeljen, razen e sobesedilo nezahteva drugae, pomen, ki ga ima takrat po pravu te drave zanamene davkov, za katere se konvencija uporablja, pri emerkateri koli pomen po veljavni davni zakonodaji te drave pre-vlada nad pomenom izraza po drugi zakonodaji te drave.

4. len

Rezident

1. V tej konvenciji izraz rezident drave pogodbenicepomeni:

a) za Slovenijo osebo, ki je po zakonodaji Slovenije dol -na v njej plaevati davke zaradi svojega stalnega prebivalia,

prebivalia, sedea uprave ali katerega koli drugega podobne-ga merila; ta izraz pa ne vkljuuje osebe, ki je dolna plaevatidavke v Sloveniji samo v zvezi z dohodki iz virov v Sloveniji alipremoenja v njej;

b) za Kuvajt posameznika, ki ima stalno prebivalie vKuvajtu in je kuvajtski dravljan, ter podjetje, ki je ustanovljenov Kuvajtu.

2. Za namen prvega odstavka rezident drave pogodbe-nice vkljuuje:

a) vlado drave pogodbenice in katero koli njeno politinoenoto ali lokalno oblast ali centralno banko;

b) vladno ustanovo, ustanovljeno v tej dravi pogodbenicipo javnem pravu, kot je korporacija, sklad, organ, fundacija,agencija ali drug podoben subjekt;

c) subjekt, ustanovljen v tej dravi pogodbenici, kate-

rega celotni kapital je zagotovila ta drava pogodbenica alinjena politina enota ali lokalna oblast ali vladna ustanova,kot je opredeljena v pododstavku b, skupaj z drugimi dra-vami.

3. Kadar je zaradi dolob prvega odstavka posameznikrezident obeh drav pogodbenic, se njegov status doloitako:

a) teje se samo za rezidenta drave, v kateri ima narazpolago stalno prebivalie; e ima stalno prebivalie narazpolago v obeh dravah, se teje samo za rezidenta drave,s katero ima tesneje osebne in ekonomske odnose (sredieivljenjskih interesov);

b) e ni mogoe opredeliti drave, v kateri ima sredieivljenjskih interesov, ali e nima v nobeni od drav na razpo-lago stalnega prebivalia, se teje samo za rezidenta drave,

v kateri ima obiajno bivalie;c) e ima obiajno bivalie v obeh dravah ali v nobeni

od njiju, se teje samo za rezidenta drave, katere dravljanje;


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4. Insofar as it has been customary in a Contracting Stateto determine the prots to be attributed to a permanent estab-lishment on the basis of an apportionment of the total prots ofthe enterprise to its various parts, nothing in paragraph 2 shallpreclude that Contracting State from determining the prots tobe taxed by such an apportionment as may be customary; themethod of apportionment adopted shall, however, be such that

the result shall be in accordance with the principles containedin this Article.

5. No prots shall be attributed to a permanent establish-ment by reason of the mere purchase by that permanent estab-lishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, theprots to be attributed to the permanent establishment shall bedetermined by the same method year by year unless there isgood and sufcient reason to the contrary.

7. Where prots include items of income which are dealtwith separately in other Articles of this Convention, then theprovisions of those Articles shall not be affected by the provi-sions of this Article.

Article 8

Shipping And Air Transport1. Prots from the operation of ships or aircraft in interna-

tional trafc shall be taxable only in the Contracting State in whichthe place of effective management of the enterprise is situated.

2. For the purposes of this Article, prots from the opera-tion of ships or aircraft in international trafc include all of thefollowing:

a) prots from the rental on a bareboat basis of ships oraircraft;

b) prots from the use, maintenance or rental of contain-ers, including trailers and related equipment for the transportof containers, used for the transport of goods or merchandise;

where such rental or such use, maintenance or rental, as thecase may be, is incidental to the operation of ships or aircraft

in international trafc.3. The provisions of paragraph 1 shall also apply to protsderived from the participation in a pool, a joint business or aninternational operating agency.

Article 9

Associated Enterprises

1. Where:a) an enterprise of a Contracting State participates directly

or indirectly in the management, control or capital of an enter-prise of the other Contracting State, or

b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a Contract-ing State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between thetwo enterprises in their commercial or nancial relations whichdiffer from those which would be made between independententerprises, then any prots which would, but for those condi-tions, have accrued to one of the enterprises, but, by reason ofthose conditions, have not so accrued, may be included in theprots of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the prots of anenterprise of that State and taxes accordingly prots onwhich an enterprise of the other Contracting State has beencharged to tax in that other State and the prots so included areprots which would have accrued to the enterprise of the rst-mentioned State if the conditions made between the two enter-prises had been those which would have been made betweenindependent enterprises, then that other State shall make an ap-

propriate adjustment to the amount of the tax charged therein onthose prots if that other State considers the adjustment justied.In determining such adjustment, due regard shall be had to theother provisions of this Convention and the competent authoritiesof the Contracting States shall if necessary consult each other.

4. e se v dravi pogodbenici dobiek, ki se pripie stalniposlovni enoti, obiajno ugotovi na podlagi porazdelitve vsegadobika podjetja na njegove dele, ni v drugem odstavku tej dr-avi pogodbenici ne prepreuje ugotoviti obdavljivega dobikaz obiajno porazdelitvijo; sprejeta metoda porazdelitve pa morabiti taka, da je rezultat skladen z naeli tega lena.

5. Stalni poslovni enoti se ne pripie dobiek samo zato,ker nakupuje dobrine ali blago za podjetje.

6. Za namene prejnjih odstavkov se dobiek, ki se pripiestalni poslovni enoti, vsako leto ugotavlja po isti metodi, razene ni upravienega in zadostnega razloga za nasprotno.

7. Kadar dobiek vkljuuje dohodkovne postavke, ki soposebej obravnavane v drugih lenih te konvencije, dolobetega lena ne vplivajo na dolobe tistih lenov.

8. len

Ladijski in letalski prevoz1. Dobiek iz ladijskih ali letalskih prevozov v mednaro-

dnem prometu se obdavi samo v dravi pogodbenici, v katerije sede dejanske uprave podjetja.

2. Za namene tega lena dobiek iz ladijskih ali letalskihprevozov v mednarodnem prometu vkljuuje:

a) dobiek iz dajanja praznih ladij ali letal v najem;

b) dobiek iz uporabe, vzdrevanja ali dajanja v najem za-bojnikov, vkljuno s priklopniki in povezano opremo za prevozzabojnikov, ki se uporabljajo za prevoz dobrin al i blaga,

e je tako dajanje v najem ali uporaba, vzdrevanje ali dajanjev najem, odvisno od primera, obasno pri opravljanju prevozov

z ladjami ali letali v mednarodnem prometu.3.Dolobe prvega odstavka se uporabljajo tudi za dobi-ek iz udelebe pri interesnem zdruenju, meanem podjetjuali mednarodni prevozni agenciji.

9. len

Povezana podjetja

1. Kadar:a) je podjetje drave pogodbenice neposredno ali posre-

dno udeleeno pri upravljanju, nadzoru ali kapitalu podjetjadruge drave pogodbenice ali

b) so iste osebe neposredno ali posredno udeleene priupravljanju, nadzoru ali kapitalu podjetja drave pogodbenicein podjetja druge drave pogodbenice

in v obeh primerih obstajajo ali se vzpostavijo med podjetjemav njunih komercialnih ali nannih odnosih pogoji, drugani odtistih, ki bi obstajali med neodvisnimi podjetji, se lahko kakrenkoli dobiek, ki bi prirasel enemu od podjetij, e takih pogojevne bi bilo, vendar prav zaradi takih pogojev ni prirasel, vkljui vdobiek tega podjetja in ustrezno obdavi.

2. Kadar drava pogodbenica v dobiek podjetja te dravevkljuuje in ustrezno obdavi dobiek, za katerega je biloe obdaveno podjetje druge drave pogodbenice v tej drugidravi, in je tako vkljueni dobiek dobiek, ki bi prirasel pod-jetju prve omenjene drave, e bi bili pogoji, ki obstajajo medpodjetjema, taki, kot bi obstajali med neodvisnimi podjetji, tadruga drava ustrezno prilagodi znesek davka, ki se v tej draviobrauna od tega dobika, e meni, da je prilagoditev upravi-

ena. Pri doloanju take prilagoditve je treba upotevati drugedolobe te konvencije, pristojna organa drav pogodbenic pase po potrebi med seboj posvetujeta.


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Article 10

Dividends

1. Dividends paid by a company which is a resident of aContracting State to a resident of the other Contracting Statemay be taxed in that other State.

2. However, such dividends may also be taxed in the

Contracting States of which the company paying the dividendsis a resident and according to the laws of that State, but if thebenecial owner of the dividends is a resident of the otherContracting State, the tax so charged shall not exceed 5 percent of the gross amount of the dividends.

3. Notwithstanding the provisions of paragraph 2, divi-dends shall not be taxed in the Contracting State of which thecompany paying the dividends is a resident, if the benecialowner of the dividends is a resident of the other ContractingState and is either:


b) any governmental institution created in that ContractingState under public law such as a corporation, fund, authority,foundation, agency or other similar entity;

c) any entity established in that Contracting State, all thecapital of which has been provided by that Contracting State orany political subdivision or local authority thereof or any gov-ernmental institution as dened in subparagraph b), togetherwith other states.

The provisions of this paragraph and paragraph 2 shall not af-fect the taxation of the company in respect of the prots out ofwhich the dividends are paid.

4. The term "dividends" as used in this Article means in -come from shares, "jouissance" shares or "jouissance" rights,mining shares, founders shares or other rights, not being debt-claims, participating in prots, as well as income from othercorporate rights which is subjected to the same taxation treat-ment as income from shares by the laws of the State of whichthe company making the distribution is a resident.

5. The provisions of paragraphs 1, 2 and 3 shall not applyif the benecial owner of the dividends, being a resident of aContracting State, carries on business in the other ContractingState of which the company paying the dividends is a residentthrough a permanent establishment situated therein and theholding in respect of which the dividends are paid is effectivelyconnected with such permanent establishment. In such casethe provisions of Article 7 shall apply.

6. Where a company which is a resident of a Contract -ing State derives prots or income from the other ContractingState, that other State may not impose any tax on the dividendspaid by the company, except insofar as such dividends are paidto a resident of that other State or insofar as the holding in re-spect of which the dividends are paid is effectively connected

with a permanent establishment situated in that other State,nor subject the company's undistributed prots to a tax on thecompany's undistributed prots, even if the dividends paid orthe undistributed prots consist wholly or partly of prots orincome arising in such other State.

Article 11

Interest

1. Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in thatother State.

2. However, such interest may also be taxed in the Con-tracting State in which it arises and according to the laws of thatState, but if the benecial owner of the interest is a resident ofthe other Contracting State, the tax so charged shall not exceed

5 per cent of the gross amount of the interest.

10. len

Dividende

1. Dividende, ki jih druba, ki je rezident drave pogod-benice, plaa rezidentu druge drave pogodbenice, se lahkoobdavijo v tej drugi dravi.

2. Take dividende pa se lahko obdavijo tudi v dravi

pogodbenici, katere rezident je druba, ki dividende plau-je, in v skladu z zakonodajo te drave, e pa je upravienilastnik dividend rezident druge drave pogodbenice, takoobraunani davek ne sme presegati 5 odstotkov bruto zne -ska dividend.

3. Ne glede na dolobe drugega odstavka se dividendene obdavijo v dravi pogodbenici, katere rezident je druba,ki izplauje dividende, e je upravieni lastnik dividend rezidentdruge drave pogodbenice in je ali:

a) vlada te drave pogodbenice in katera koli njena poli -tina enota ali lokalna oblast ali centralna banka;

b) vladna ustanova, ustanovljena v tej dravi pogodbenicipo javnem pravu, kot je korporacija, sklad, organ, fundacija,agencija ali drug podoben subjekt;

c) subjekt, ustanovljen v tej dravi pogodbenici, kateregacelotni kapital je zagotovila ta drava pogodbenica ali njenapolitina enota ali lokalna oblast ali vladna ustanova, kot jeopredeljena v pododstavku b, skupaj z drugimi dravami.

Dolobe tega odstavka in drugega odstavka ne vplivajo naobdavenje drube v zvezi z dobikom, iz katerega se plaajodividende.

4. Izraz dividende, kot je uporabljen v tem lenu, pome-ni dohodek iz delnic, delnic jouissance ali pravic jouissan-ce, rudnikih delnic, ustanoviteljskih delnic ali drugih pravicdo udelebe pri dobiku, ki niso terjatve, in tudi dohodek izdrugih korporacijskih pravic, ki se davno obravnava enakokot dohodek iz delnic po zakonodaji drave, katere rezident jedruba, ki dividende deli.

5. Dolobe prvega, drugega in tretjega odstavka se neuporabljajo, e upravieni lastnik dividend, ki je rezident dr-ave pogodbenice, posluje v drugi dravi pogodbenici, katererezident je druba, ki dividende plauje, prek stalne poslovneenote v njej in je dele, v zvezi s katerim se dividende plaajo,dejansko povezan s tako stalno poslovno enoto. V takem pri-meru se uporabljajo dolobe 7. lena.

6. Kadar dobiek ali dohodek drube, ki je rezident dravepogodbenice, izhaja iz druge drave pogodbenice, ta drugadrava ne sme uvesti nobenega davka na dividende, ki jihplaa druba, razen e se te dividende ne plaajo rezidentu tedruge drave ali e je dele, v zvezi s katerim se take dividendeplaajo, dejansko povezan s stalno poslovno enoto v tej drugi

dravi, niti ne sme uvesti davka od nerazdeljenega dobika nanerazdeljeni dobiek drube, tudi e so plaane dividende alinerazdeljeni dobiek v celoti ali delno sestavljeni iz dobika alidohodka, ki nastane v tej drugi dravi.

11. len

Obresti

1. Obresti, ki nastanejo v dravi pogodbenici in se izpla-ajo rezidentu druge drave pogodbenice, se lahko obdavijov tej drugi dravi.

2. Take obresti pa se lahko obdavijo tudi v dravi pogod-benici, v kateri nastanejo, in v skladu z zakonodajo te drave,e pa je upravieni lastnik obresti rezident druge drave pogod-benice, tako obraunani davek ne sme presegati 5 odstotkov

bruto zneska obresti.


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3. Notwithstanding the provisions of paragraph 2, interestarising in a Contracting State shall not be taxed in that Con -tracting State if the benecial owner of the interest is a residentof the other Contracting State and is either:


b) any governmental institution created in that Contracting

State under public law such as a corporation, fund, authority,foundation, agency or other similar entity;

c) any entity established in that Contracting State, all thecapital of which has been provided by that Contracting Stateor any political subdivision or local authority thereof or anygovernment institution as dened in subparagraph b), togetherwith other states.

4. The term "interest" as used in this Article means incomefrom debt-claims of every kind, whether or not secured bymortgage and whether or not carrying a right to participate inthe debtors prots, and in particular, income from governmentsecurities and income from bonds or debentures, includingpremiums and prizes attaching to such securities, bonds ordebentures, as well as income which is subjected to the sametaxation treatment as income from money lent by the taxationlaws of the Contracting State in which the income arises. Pen-alty charges for late payment shall not be regarded as interestfor the purpose of this Article.

5. The provisions of paragraph 1, 2 and 3 shall not ap -ply if the benecial owner of the interest, being a resident of aContracting State, carries on business in the other Contract-ing State in which the interest arises through a permanentestablishment situated therein and the debt-claim in respectof which the interest is paid is effectively connected with suchpermanent establishment. In such case the provisions of Article7 shall apply.

6. Interest shall be deemed to arise in a Contracting Statewhen the payer is a resident of that State. Where, however,the person paying the interest, whether he is a resident of a

Contracting State or not, has in a Contracting State a perma -nent establishment in connection with which the indebtednesson which the interest is paid was incurred, and such interestis borne by such permanent establishment, then such interestshall be deemed to arise in the State in which the permanentestablishment is situated.

7. Where, by reason of a special relationship between thepayer and the benecial owner or between both of them andsome other person, the amount of the interest, having regardto the debt-claim for which it is paid, exceeds the amount whichwould have been agreed upon by the payer and the benecialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the last-mentioned amount. In suchcase, the excess part of the payments shall remain taxable ac-cording to the laws of each Contracting State, due regard being

had to the other provisions of this Convention.Article 12

Royalties

1. Royalties arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in thatother Contracting State.

2. However, such royalties may also be taxed in theContracting State in which they arise and according to thelaws of that Contracting State, but if the benecial owner of theroyalties is a resident of the other Contracting State the tax socharged shall not exceed 10 per cent of the gross amount ofsuch royalties.

3. The term "royalties" as used in this Article meanspayments of any kind received as a consideration for the use

of, or the right to use, any copyright of literary, artistic or sci-entic work including cinematograph lms, any patent, trademark, design or model, plan, secret formula or process, orfor information concerning industrial, commercial or scienticexperience.

3. Ne glede na dolobe drugega odstavka se obresti, kinastanejo v dravi pogodbenici, ne obdavijo v tej dravi po-godbenici, e je upravieni lastnik obresti rezident druge dravepogodbenice in je ali:

a) vlada te drave pogodbenice in katera koli njena poli -tina enota ali lokalna oblast ali centralna banka;

b) vladna ustanova, ustanovljena v tej dravi pogodbenici

po javnem pravu, kot je korporacija, sklad, organ, fundacija,agencija ali drug podoben subjekt;

c) subjekt, ustanovljen v tej dravi pogodbenici, kateregacelotni kapital je zagotovila ta drava pogodbenica ali katerakoli njena politina enota ali lokalna oblast ali vladna usta-nova, kot je opredeljena v pododstavku b, skupaj z drugimidravami.

4. Izraz obresti, kakor je uporabljen v tem lenu,pomeni dohodek iz vseh vrst terjatev ne glede na to, ali sozavarovane s hipoteko, in ne glede na to, ali dajejo pravicodo udelebe pri dolnikovem dobiku, posebno pa dohodekiz dravnih vrednostnih papirjev ter dohodek iz obveznic alizadolnic, vkljuno s premijami in nagradami od takih vredno-stnih papirjev, obveznic ali zadolnic, kot tudi dohodek, ki sedavno obravnava enako kot dohodek iz denarja, ki se posojapo davni zakonodaji drave pogodbenice, v kateri dohodeknastane. Kazni zaradi zamude pri plailu se za namen tegalena ne tejejo za obresti.

5. Dolobe prvega, drugega in tretjega odstavka se neuporabljajo, e upravieni lastnik obresti, ki je rezident dravepogodbenice, posluje v drugi dravi pogodbenici, v kateri obre-sti nastanejo, prek stalne poslovne enote v njej in je terjatev,v zvezi s katero se obresti plaajo, dejansko povezana s takostalno poslovno enoto. V takem primeru se uporabljajo dolobe7. lena.

6. teje se, da obresti nastanejo v dravi pogodbenici,kadar je planik rezident te drave. Kadar pa ima oseba, ki pla-uje obresti, ne glede na to, ali je rezident drave pogodbenice,

v dravi pogodbenici stalno poslovno enoto, v zvezi s katero jenastala zadolitev, za katero se plaajo obresti, ter take obrestikrije taka stalna poslovna enota, se teje, da take obresti na-stanejo v dravi, v kateri je stalna poslovna enota.

7. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo znesekobresti glede na terjatve, za katere se plaajo, presega znesek,za katerega bi se sporazumela planik in upravieni lastnik, etakega odnosa ne bi bilo, se dolobe tega lena uporabljajosamo za zadnji omenjeni znesek. V takem primeru se presenidel plail e naprej obdavuje v skladu z zakonodajo vsake dr-ave pogodbenice, pri emer je treba upotevati druge dolobete konvencije.

12. len

Licennine in avtorski honorarji

1. Licennine in avtorski honorarji, ki nastanejo v dravipogodbenici in se plaajo rezidentu druge drave pogodbenice,se lahko obdavijo v tej drugi dravi.

2. Take licennine in avtorski honorarji pa se lahko ob-davijo tudi v dravi pogodbenici, v kateri nastanejo, in sicerv skladu z zakonodajo te drave, e pa je upravieni lastniklicennin in avtorskih honorarjev rezident druge drave pogod-benice, tako obraunani davek ne sme presegati 10 odstotkovbruto zneska takih licennin in avtorskih honorarjev.

3. Izraz licennine in avtorski honorarji, kot je uporabljenv tem lenu, pomeni plaila vsake vrste, prejeta kot povrailo za

uporabo ali pravico do uporabe kakrnih koli avtorskih pravic zaliterarno, umetniko ali znanstveno delo, vkljuno s kinemato-grafskimi lmi, katerega koli patenta, blagovne znamke, vzorcaali modela, narta, tajne formule ali postopka ali za informacijeo industrijskih, komercialnih ali znanstvenih izkunjah.


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4. The provisions of paragraphs 1 and 2 shall not applyif the benecial owner of the royalties, being a resident of aContracting State, carries on business in the other ContractingState in which the royalties arise through a permanent estab-lishment situated therein and the right or property in respect ofwhich the royalties are paid is effectively connected with suchpermanent establishment. In such case the provisions of Article

7 shall apply.5. Royalties shall be deemed to arise in a Contracting

State when the payer is a resident of that State. Where, how -ever, the person paying the royalties, whether he is a residentof a Contracting State or not, has in a Contracting State apermanent establishment in connection with which the liabilityto pay the royalties was incurred, and such royalties are borneby such permanent establishment, then such royalties shall bedeemed to arise in the State in which the permanent establish-ment is situated.

6. Where, by reason of a special relationship betweenthe payer and the benecial owner or between both of themand some other person, the amount of the royalties, havingregard to the use, right or information for which they are paid,exceeds the amount which would have been agreed upon bythe payer and the benecial owner in the absence of suchrelationship, the provisions of this Article shall apply only to thelast-mentioned amount. In such case, the excess part of thepayments shall remain taxable according to the laws of eachContracting State, due regard being had to the other provisionsof this Convention.

Article 13

Capital Gains

1. Gains derived by a resident of a Contracting Statefrom the alienation of immovable property referred to in Article6 and situated in the other Contracting State may be taxed inthat other State.

2. Gains from the alienation of movable property forming

part of the business property of a permanent establishmentwhich an enterprise of a Contracting State has in the otherContracting State, including such gains from the alienationof such a permanent establishment (alone or with the wholeenterprise), may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operatedin international trafc or movable property pertaining to theoperation of such ships or aircraft, shall be taxable only in theContracting State in which the place of effective managementof the enterprise is situated.

4. Gains from the alienation of any property, other thanthat referred to in paragraphs 1, 2 and 3 shall be taxable only inthe Contracting State of which the alienator is a resident.

Article 14

Income From Employment1. Subject to the provisions of Articles 15, 17, 18 and 19,

salaries, wages and other similar remuneration derived by aresident of a Contracting State in respect of an employmentshall be taxable only in that State unless the employment isexercised in the other Contracting State. If the employment isso exercised, such remuneration as is derived there from maybe taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remu-neration derived by a resident of a Contracting State in respectof an employment exercised in the other Contracting State shallbe taxable only in the rst-mentioned State if:

a) the recipient is present in the other State for a periodor periods not exceeding in the aggregate 183 days in any

twelve month period commencing or ending in the scal yearconcerned, andb) the remuneration is paid by, or on behalf of, an em-

ployer who is not a resident of the other State, and

4. Dolobe prvega in drugega odstavka se ne uporabljajo,e upravieni lastnik licennin in avtorskih honorarjev, ki je rezi-dent drave pogodbenice, posluje v drugi dravi pogodbenici,v kateri licennine in avtorski honorarji nastanejo, prek stalneposlovne enote v njej in je pravica ali premoenje, v zvezi skaterim se licennine in avtorski honorarji plaajo, dejanskopovezano s tako stalno poslovno enoto. V takem primeru se

uporabljajo dolobe 7. lena.5. teje se, da so licennine in avtorski honorarji nastali

v dravi pogodbenici, kadar je planik rezident te drave. Ka-dar pa ima oseba, ki plauje licennine in avtorske honorarje,ne glede na to, ali je rezident drave pogodbenice, v dravipogodbenici stalno poslovno enoto, v zvezi s katero je nastalaobveznost za plailo licennin in avtorskih honorarjev, ter takelicennine in avtorske honorarje krije taka stalna poslovna eno-ta, se teje, da so take licennine in avtorski honorarji nastali vdravi, v kateri je stalna poslovna enota.

6. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo zneseklicennin in avtorskih honorarjev glede na uporabo, pravico aliinformacijo, za katero se plaujejo, presega znesek, za kate-rega bi se sporazumela planik in upravieni lastnik, e takegaodnosa ne bi bilo, se dolobe tega lena uporabljajo samoza zadnji omenjeni znesek. V takem primeru se preseni delplail e naprej obdavuje v skladu z zakonodajo vsake dravepogodbenice, pri emer je treba upotevati druge dolobe tekonvencije.

13. len

Kapitalski dobiki

1. Dobiek, ki ga rezident drave pogodbenice dosee zodtujitvijo nepreminin, ki so navedene v 6. lenu in so v drugidravi pogodbenici, se lahko obdavi v tej drugi dravi.

2. Dobiek iz odtujitve preminin, ki so del poslovnega

premoenja stalne poslovne enote, ki jo ima podjetje dravepogodbenice v drugi dravi pogodbenici, vkljuno z dobikomiz odtujitve take stalne poslovne enote (same ali s celotnimpodjetjem), se lahko obdavi v tej drugi dravi.

3. Dobiek iz odtujitve ladij ali letal, s katerimi se opra-vljajo prevozi v mednarodnem prometu, ali preminin, ki senanaajo na opravljanje prevozov s takimi ladjami ali letali, seobdavi samo v dravi pogodbenici, v kateri je sede dejanskeuprave podjetja.

4. Dobiek iz odtujitve premoenja, ki ni premoenje, nave-deno v prvem, drugem in tretjem odstavku, se obdavi samo v dr-avi pogodbenici, katere rezident je oseba, ki odtuji premoenje.

14. len

Dohodek iz zaposlitve1. V skladu z dolobami 15., 17., 18. in 19. lena se plae,

mezde in drugi podobni prejemki, ki jih dobi rezident dravepogodbenice iz zaposlitve, obdavijo samo v tej dravi, razene se zaposlitev ne izvaja v drugi dravi pogodbenici. e sezaposlitev izvaja tako, se lahko tako dobljeni prejemki obdav-ijo v tej drugi dravi.

2. Ne glede na dolobe prvega odstavka se prejemek, kiga dobi rezident drave pogodbenice iz zaposlitve, ki se izvajav drugi dravi pogodbenici, obdavi samo v prvi omenjenidravi, e:

a) je prejemnik navzo v drugi dravi v obdobju ali ob-dobjih, ki skupno ne presegajo 183 dni v katerem koli dva-

najstmesenem obdobju, ki se zane ali kona v doloenemdavnem letu, inb) prejemek plaa delodajalec, ki ni rezident druge dra-

ve, ali se plaa v njegovem imenu in


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c) the remuneration is not borne by a permanent estab-lishment which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article,remuneration derived in respect of an employment exercisedaboard a ship or aircraft operated in international trafc, maybe taxed in the Contracting State in which the place of effectivemanagement of the enterprise is situated.

4. Residents of a Contracting State, appointed as groundstaff by the head ofce of the national air carrier of that Con -tracting State to the other Contracting State shall be exemptfrom taxes levied on their remunerations in that other Contract-ing State.

Article 15

Directors Fees

Directors' fees and other similar payments derived by aresident of a Contracting State in his capacity as a member ofthe board of directors or other similar organ of a company whichis a resident of the other Contracting State shall be taxable onlyin the rst-mentioned Contracting State.

Article 16Artistes and Sportsmen

1. Notwithstanding the provisions of Articles 7 and 14,income derived by a resident of a Contracting State as an en-tertainer, such as a theatre, motion picture, radio or televisionartiste, or a musician, or as a sportsman, from his personalactivities as such exercised in the other Contracting State, maybe taxed in that other State.

2. Where income in respect of personal activities exercisedby an entertainer or a sportsman in his capacity as such accruesnot to the entertainer or sportsman himself but to another person,that income may, notwithstanding the provisions of Articles 7 and14, be taxed in the Contracting State in which the activities of theentertainer or sportsman are exercised.

3. The provisions of paragraphs 1 and 2 shall not applyto income derived by entertainers or sportsmen who are resi-dents of a Contracting State from personal activities as suchexercised in the other Contracting State if their visit to that otherState is substantially supported from the public funds of therst-mentioned State, including those of any political subdivi-sion, a local authority or statutory body thereof.

Article 17

Pensions

Subject to the provisions of paragraph 2 of Article 18,pensions and other similar remuneration paid to a resident ofa Contracting State in consideration of past employment shallbe taxable only in that State.

Article 18Government Service

1. a) Salaries, wages and other similar remuneration paid bya Contracting State or a political subdivision or a local authoritythereof to an individual in respect of services rendered to that Stateor subdivision or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar remu -neration shall be taxable only in the other Contracting State ifthe services are rendered in that State and the individual is aresident of that State who:

(i) is a national of that State; or(ii) did not become a resident of that State solely for

the purpose of rendering the services.2. a) Notwithstanding the provisions of paragraph 1, pen-

sions and other similar remuneration paid by, or out of fundscreated by, a Contracting State or a political subdivision or alocal authority thereof to an individual in respect of servicesrendered to that State or subdivision or authority shall be tax -able only in that State.

c) prejemka ne krije stalna poslovna enota, ki jo ima de-lodajalec v drugi dravi.

3. Ne glede na prejnje dolobe tega lena se lahkoprejemek, ki izhaja iz zaposlitve na ladji ali letalu, s katerim seopravljajo prevozi v mednarodnem prometu, obdavi v dravipogodbenici, v kateri je sede dejanske uprave podjetja.

4. Rezidenti drave pogodbenice, ki jih uprava nacional-nega letalskega prevoznika te drave pogodbenice doloi kotletaliko zemeljsko osebje v drugi dravi pogodbenici, so opro-eni davkov od prejemkov v tej drugi dravi pogodbenici.

15. len

Plaila direktorjem

Plaila direktorjem in druga podobna plaila, ki jih dobirezident drave pogodbenice kot lan uprave ali podobnegaorgana drube, ki je rezident druge drave pogodbenice, seobdavijo samo v prvi dravi pogodbenici.

16. lenUmetniki in portniki

1. Ne glede na dolobe 7. in 14. lena se dohodek, ki gadobi rezident drave pogodbenice kot nastopajoi izvajalec, kotje gledaliki, lmski, radijski ali televizijski umetnik ali glasbenik,ali kot portnik, iz osebnih dejavnosti, ki jih opravlja v drugidravi pogodbenici, lahko obdavi v tej drugi dravi.

2. Kadar dohodek iz osebnih dejavnosti, ki jih opravljanastopajoi izvajalec ali portnik kot tak, ne priraste samemunastopajoemu izvajalcu ali portniku, temve drugi osebi,se ta dohodek kljub dolobam 7. in 14. lena lahko obdavi vdravi pogodbenici, v kateri potekajo dejavnosti nastopajoegaizvajalca ali portnika.

3. Dolobe prvega in drugega odstavka se ne uporabljajoza dohodek iz osebnih dejavnosti kot takih, ki jih nastopajo-i izvajalci ali portniki, ki so rezidenti drave pogodbenice,opravljajo v drugi dravi pogodbenici, e se gostovanje v tejdravi preteno krije iz javnih sredstev prve omenjene drave,vkljuno iz sredstev njene politine enote, lokalne oblasti ali zzakonom doloenega organa.

17. len

Pokojnine

V skladu z drugim odstavkom 18. lena se pokojninein drugi podobni prejemki, ki se izplaujejo rezidentu dravepogodbenice za preteklo zaposlitev, obdavijo samo v tejdravi.

18. lenDravna sluba

1. a) Plae, mezde in drugi podobni prejemki, ki jih plaujedrava pogodbenica ali njena politina enota ali lokalna oblastposamezniku za storitve, ki jih opravi za to dravo ali enoto alioblast, se obdavijo samo v tej dravi.

b) Take plae, mezde in drugi podobni prejemki pa seobdavijo samo v drugi dravi pogodbenici, e se storitveopravljajo v tej drugi dravi in je posameznik rezident tedrave, ki:

(i) je dravljan te drave ali(ii) ni postal rezident te drave samo zaradi opra-

vljanja storitev.2. a) Ne glede na dolobe prvega odstavka se pokojnine

in drugi podobni prejemki, plaani iz skladov drave pogodbe-nice ali njene politine enote ali lokalne oblasti posamezniku zastoritve, opravljene za to dravo ali enoto ali oblast, obdavijosamo v tej dravi.


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b) However, such pensions and other similar remunera-tion shall be taxable only in the other Contracting State if theindividual is a resident of, and a national of, that State.

3. The provisions of Articles 14, 15, 16, and 17 shall applyto salaries, wages, pensions, and other similar remunerationin respect of services rendered in connection with a businesscarried on by a Contracting State or a political subdivision or a

local authority thereof.

Article 19

Teachers, Professors and Researchers

1. An individual who is or was immediately before visit-ing a Contracting State a resident of the other ContractingState and who, at the invitation of the Government of the rst-mentioned State or of a university, college, school, museum orother institution in that rst-mentioned State or under an ofcialprogramme of cultural exchange, is present in that State fora period not exceeding two consecutive years solely for thepurpose of teaching, giving lectures or carrying out researchat such institution shall be exempt from tax in that State on hisremuneration for such activity.

2. No exemption shall be granted under paragraph 1 withrespect to any remuneration for research if such research isundertaken not in the public interest but for the private benetof a specic person or persons.

Article 20

Students and Trainees

1. Payments which a student or business trainee who isor was immediately before visiting a Contracting State a resi -dent of the other Contracting State and who is present in therst-mentioned State solely for the purpose of his education ortraining receives for the purpose of his maintenance, educationor training shall not be taxed in that State, provided that suchpayments arise from sources outside that State.

2. In respect of grants, scholarships and remunerationfrom employment not covered by paragraph 1, a student orbusiness apprentice referred to in paragraph 1 shall, in addi-tion, be entitled during such education or training to the sameexemptions, relieves or reductions in respect of taxes availableto residents of the Contracting State which he is visiting.

Article 21

Other Income

1. Items of income of a resident of a Contracting State,wherever arising, not dealt with in the foregoing Articles of thisConvention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to in-come, other than income from immovable property as denedin paragraph 2 of Article 6, if the recipient of such income,

being a resident of a Contracting State, carries on businessin the other Contracting State through a permanent establish-ment situated therein and the right or property in respect ofwhich the income is paid is effectively connected with suchpermanent establishment. In such case the provisions ofArticle 7 shall apply.

Article 22

Capital

1. Capital represented by immovable property referredto in Article 6, owned by a resident of a Contracting State andsituated in the other Contracting State, may be taxed in thatother State.

2. Capital represented by movable property forming partof the business property of a permanent establishment whichan enterprise of a Contracting State has in the other Contract-ing State may be taxed in that other State.

b) Take pokojnine in drugi podobni prejemki pa se ob-davijo samo v drugi dravi pogodbenici, e je posameznikrezident in dravljan te drave.

3. Za plae, mezde, pokojnine in druge podobne prejemkeza storitve, opravljene v zvezi s poslovanjem drave pogodbe-nice ali njene politine enote ali lokalne oblasti, se uporabljajodolobe 14., 15., 16. in 17. lena.

19. len

Uitelji, profesorji in raziskovalci

1. Posameznik, ki je ali je bil tik pred obiskom drave po-godbenice rezident druge drave pogodbenice in je na povabilovlade prve omenjene drave ali univerze, vije ali visoke ole,ole, muzeja ali druge ustanove v tej prvi omenjeni dravi alije po uradnem programu kulturne izmenjave v tej dravi samozaradi pouevanja, predavanja ali raziskovanja v taki ustanoviza obdobje, ki ne presega dveh zaporednih let, je v tej dravioproen davka za prejemke za tako dejavnost.

2. Oprostitev po prvem odstavku se ne prizna za pre-jemke za raziskovanje, e tako raziskovanje ni v javno korist,ampak v zasebno korist posamezne osebe ali oseb.

20. len

tudenti in pripravniki

1. Plaila, ki jih tudent ali pripravnik, ki je ali je bil tik predobiskom drave pogodbenice rezident druge drave pogodbe-nice in je v prvi omenjeni dravi navzo samo zaradi svojegaizobraevanja ali usposabljanja, prejme za svoje vzdrevanje,izobraevanje ali usposabljanje, se ne obdavijo v tej dravi,e taka plaila izhajajo iz virov zunaj te drave.

2. Pri nagradah, tipendijah in prejemkih iz zaposlitve, kiniso zajeti v prvem odstavku, je tudent ali pripravnik iz prvegaodstavka med izobraevanjem ali usposabljanjem upravientudi do enakih oprostitev, olajav ali odbitkov pri davkih kotrezidenti drave pogodbenice, v kateri je na obisku.

21. len

Drugi dohodki

1. Deli dohodka rezidenta drave pogodbenice, ki na-stanejo kjer koli in niso obravnavani v predhodnih lenih tekonvencije, se obdavijo samo v tej dravi.

2. Dolobe prvega odstavka se ne uporabljajo za doho-dek, ki ni dohodek iz nepreminin, kot so opredeljene v drugemodstavku 6. lena, e prejemnik takega dohodka, ki je rezident

drave pogodbenice, posluje v drugi dravi pogodbenici prekstalne poslovne enote v njej in je pravica ali premoenje, zakatero se plaa dohodek, dejansko povezano s tako stal-no poslovno enoto. V takem primeru se uporabljajo dolobe7. lena.

22. len

Premoenje

1. Premoenje v obliki nepreminin iz 6. lena, ki ga imav lasti rezident drave pogodbenice v drugi dravi pogodbenici,se lahko obdavi v tej drugi dravi.

2. Premoenje v obliki preminin, ki so del poslovnegapremoenja stalne poslovne enote, ki jo ima neko podjetje dr-ave pogodbenice v drugi dravi pogodbenici, se lahko obdaviv tej drugi dravi.


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Article 30

Duration and Termination

This Convention shall remain in force for a period of veyears and shall continue in force thereafter for a similar periodor periods unless either Contracting State noties the other inwriting, six months before the expiry of the initial or any sub-

sequent period, of its intention to terminate this Convention. Insuch event, this Convention shall cease to have effect in bothContracting States:

a) in respect of taxes withheld at source, to income de -rived on or after 1 January of the calendar year next followingthe year in which the notice is given;

b) in respect of other taxes on income, and taxes oncapital, to taxes chargeable for any taxable year beginning onor after 1 January of the calendar year next following the yearin which the notice is given.

In WITNESS WHEREOF the respective plenipotentiariesof both Contracting States have signed this Convention.

Done at Kuwait this 11th day of January 2010 correspond-

ing to the 25th day of Moharram 1431 H, in two originals, inthe Slovenian, Arabic and English languages, all texts beingequally authentic. In case of divergence between any of thetexts, the English text shall prevail.

For the Government of theRepublic of Slovenia

For the Government of theState of Kuwait

Franc Kriani (s) Mustafa Al-Shamali (s)

30. len

Trajanje in prenehanje veljavnosti

Ta konvencija velja pet let in se nato podalja za enakoobdobje ali enaka obdobja, dokler ena ali druga drava pogod-benica est mesecev pred potekom zaetnega ali katerega kolinaslednjega obdobja pisno ne obvesti druge, da jo namerava

odpovedati. V takem primeru konvencija preneha veljati v obehdravah pogodbenicah:

a) v zvezi z davki, odtegnjenimi pri viru, za dohodek, do-seen 1. januarja ali po njem v koledarskem letu, ki sledi letu,v katerem je dano obvestilo o odpovedi;

b) v zvezi z drugimi davki od dohodka in premoenja zadavke, obraunane za katero koli davno leto, ki se zane 1. ja -nuarja ali po njem v koledarskem letu, ki sledi letu, v kateremje dano obvestilo o odpovedi.

V DOKAZ NAVEDENEGA sta pooblaenca drav pogod-benic podpisala to konvencijo.

Sestavljeno v Kuvajtu 11. januarja 2010, ki ustreza dnevu

25. muharam 1431 H, v dveh izvirnikih v slovenskem, arab-skem in anglekem jeziku, pri emer so vsa besedila enakoverodostojna. Pri razlikah med besedili prevlada angleko be-sedilo.

Za VladoRepublike Slovenije

Za VladoDrave Kuvajt

Franc Kriani l.r. Mustafa Al-Shamali l.r.

3. lenZa izvajanje konvencije skrbi ministrstvo, pristojno za nance.

4. lenTa zakon zane veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije Mednarodne pogodbe.

t. 432-01/10-35/9Ljubljana, dne 22. septembra 2010EPA 1194-V

Dravni zborRepublike Slovenijedr. Pavel Gantarl.r.

Predsednik


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C O N V E N T I O NBETWEEN THE REPUBLIC OF SLOVENIA

AND THE ARAB REPUBLIC OF EGYPT FOR THEAVOIDANCE OF DOUBLE TAXATION

AND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME

The Republic of Slovenia and the Arab Republic ofEgypt,

Desiring to conclude a Convention for the avoidance ofdouble taxation and the prevention of scal evasion with re-spect to taxes on income,

Have agreed as follows:

ARTICLE 1

PERSONS COVEREDThis Convention shall apply to persons who are residents

of one or both of the Contracting States.

ARTICLE 2

TAXES COVERED

1 This Convention shall apply to taxes on income imposedon behalf of a Contracting State or of its political subdivisionsor local authorities, irrespective of the manner in which theyare levied.

2 There shall be regarded as taxes on income all taxesimposed on total income or on elements of income, includingtaxes on gains from the alienation of movable or immovableproperty, taxes on the total amounts of wages or salaries paid

by enterprises, as well as taxes on capital appreciation.

K O N V E N C I J AMED REPUBLIKO SLOVENIJO

IN ARABSKO REPUBLIKO EGIPTO IZOGIBANJU DVOJNEGA OBDAVEVANJAIN PREPREEVANJU DAVNIH UTAJ V ZVEZI

Z DAVKI OD DOHODKA

Republika Slovenija in Arabska republika Egipt

sta se v elji, da bi sklenili konvencijo o izogibanju dvoj-nega obdavevanja in prepreevanju davnih utaj v zvezi zdavki od dohodka,

sporazumeli:

1. LEN

OSEBE, ZA KATERE SE UPORABLJA KONVENCIJATa konvencija se uporablja za osebe, ki so rezidenti ene

ali obeh drav pogodbenic.

2. LEN

DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA

1.Ta konvencija se uporablja za davke od dohodka, ki seuvedejo v imenu drave pogodbenice ali njenih politinih enotali lokalnih oblasti, ne glede na nain njihove uvedbe.

2. Za davke od dohodka se tejejo vsi davki, uvedeni naceloten dohodek ali na sestavine dohodka, vkljuno z davki oddobika iz odtujitve preminin ali nepreminin, davki na skupnezneske mezd ali pla, ki jih plaujejo podjetja, ter davki na zvi-

anje vrednosti kapitala.

126. Zakon o ratikaciji Konvencije med Republiko Slovenijo in Arabsko republiko Egipt o izogibanju dvojnegaobdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka, s protokolom (BEGIDO)

Na podlagi druge alinee prvega odstavka 107. lena in prvega odstavka 91. lena Ustave Republike Slovenije izdajam

U K A Z

o razglasitvi Zakona o ratikaciji Konvencije med Republiko Slovenijo in Arabsko republiko Egipto izogibanju dvojnega obdavevanja in prepreevanju davnih utaj v zvezi z davki od dohodka,

s protokolom (BEGIDO)

Razglaam Zakon o ratikaciji Konvencije med Republiko Slovenijo in Arabsko republiko Egipt o izogibanju dvojnega obdav-evanja in prepreevanju davnih utaj v zvezi z davki od dohodka, s protokolom (BEGIDO), ki ga je sprejel Dravni zbor RepublikeSlovenije na 20. seji 22. septembra 2010.

t. 003-02-8/2010-15Ljubljana, dne 30. septembra 2010

dr. Danilo Trk l.r.Predsednik

Republike Slovenije

Z A K O NO RATIFIKACIJI KONVENCIJE MED REPUBLIKO SLOVENIJO IN ARABSKO REPUBLIKO EGIPT

O IZOGIBANJU DVOJNEGA OBDAVEVANJA IN PREPREEVANJU DAVNIH UTAJ V ZVEZI Z DAVKIOD DOHODKA, S PROTOKOLOM (BEGIDO)

1.lenRaticira se Konvencija med Republiko Slovenijo in Arabsko republiko Egipt o izogibanju dvojnega obdavevanja in prepre-

evanju davnih utaj v zvezi z davki od dohodka, s protokolom, podpisana v Kairu 15. decembra 2009.

2. lenKonvencija s protokolom se v izvirniku v slovenskem in anglekem jeziku glasi:*

* Besedilo konvencije s protokolom v arabskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanjezadeve.


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3 The existing taxes to which the Convention shall applyare in particular:

(a) in the case of Egypt:(i) the tax on income of individuals including:1. income from salaries and wages;2. income from commercial and industrial activi-

ties;

3. income from professional activities (independentpersonal services);

4. income derived from immovable property (includ-ing agriculture land, buildings, and furnished units);

(ii) the tax on the prots of legal entities (Corpora -tions and Partnerships);

(iii) the tax withheld at source;(iv) the supplementary taxes imposed as percent-

age of taxes mentioned above or otherwise;(hereinafter referred to as Egyptian tax);(b) in the case of Slovenia:

(i) the tax on income of legal persons;(ii) the tax on income of individuals;

(hereinafter referred to as Slovenian tax).4 The Convention shall also apply to any identical or

substantially similar taxes which are imposed after the date ofsignature of this Convention in addition to, or in place of, theexisting taxes. The competent authorities of the ContractingStates shall notify each other of any signicant changes whichhave been made in their respective taxation laws.

ARTICLE 3

GENERAL DEFINITIONS

1 For the purposes of this Convention, unless the contextotherwise requires:

(a) (i) the term Egypt means the territory of the ArabRepublic of Egypt, and when used in a geographicalsense, includes the territorial sea and any area adjacentto the coast beyond the territorial waters, over which

Egypt exercises sovereign rights, in accordance withEgyptian legislation and international law, and which hasbeen or may hereafter be designated as an area withinwhich Egypt may exercise rights with respect to the seabed and subsoil and their natural resources;

(ii) the term Slovenia means the Republic of Slov-enia and, when used in a geographical sense, means theterritory of Slovenia as well as those maritime areas overwhich Slovenia may exercise sovereign or jurisdictionalright in accordance with internal legislation and interna-tional law;(b) the terms a Contracting State and the other Con-

tracting State mean Egypt or Slovenia, as the context re-quires;

(c) the term person includes an individual, a company

and any other body of persons;(d) the term company means any body corporate or any

entity that is treated as a body corporate for tax purposes;

(e) the terms enterprise of a Contracting State and en-terprise of the other Contracting State mean, respectively anenterprise carried on by a resident of a Contracting State andan enterprise carried on by a resident of the other ContractingState;

(f) the term international trafc means any transport bya ship or aircraft operated by an enterprise that has its place ofeffective management in a Contracting State, except when theship or aircraft is operated solely between places in the otherContracting State;

(g) the term competent authority means:

(i) in Egypt: the Minister of Finance or his authorizedrepresentative;

(ii) in Slovenia: the Ministry of Finance of the Repub-lic of Slovenia or its authorized representative;

3. Obstojei davki, za katere se uporablja konvencija, sozlasti:

a) v Egiptu:i) davek od dohodkov zinih oseb, vkljuno z:1. dohodkom iz zaposlitve;2. dohodkom iz trgovinskih in industrijskih dejav-

nosti;

3. dohodkom iz poklicnih dejavnosti (samostojnihosebnih storitev);

4. dohodkom iz nepreminin (vkljuno s kmetijskimizemljii, stavbami in opremljenimi prostori);

ii) davek od dohodkov pravnih oseb (drub in oseb-nih drub);

iii) davek, odtegnjen pri viru;iv) dodatni davki, doloeni v odstotku od davkov,

navedenih zgoraj, ali od drugih davkov(v nadaljevanju egiptovski davek);b) v Sloveniji:

i) davek od dohodkov pravnih oseb,ii) dohodnina

(v nadaljevanju slovenski davek).4. Konvencija se uporablja tudi za enake ali vsebinsko

podobne davke, ki se po datumu podpisa te konvencije uvede-jo poleg obstojeih davkov ali namesto njih. Pristojna organadrav pogodbenic drug drugega uradno obvestita o vseh bi -stvenih spremembah njunih davnih zakonodaj.

3. LEN

SPLONA OPREDELITEV IZRAZOV

1.V tej konvenciji, razen e sobesedilo ne zahteva dru-gae:

a) i) izraz Egipt pomeni ozemlje Arabske republikeEgipt, in ko se uporablja v geografskem pomenu, vkljuu-je teritorialno morje in vsako obmoje ob obali zunaj teri-torialnih voda, na katerem Egipt po egiptovski zakonodaji

in v skladu z mednarodnim pravom izvaja svoje suverenepravice in ki je bilo doloeno ali se doloi kot obmoje,na katerem lahko Egipt uresniuje svoje pravice v zveziz morskim dnom in njegovim podzemljem ter z njuniminaravnimi viri;

ii) izraz Slovenija pomeni Republiko Slovenijo,in ko se uporablja v geografskem pomenu, ozemljeSlovenije in tista morska obmoja, na katerih lahkoSlovenija izvaja svoje suverene pravice ali jurisdikcijov skladu s svojo notranjo zakonodajo in mednarodnimpravom;b) izraza drava pogodbenica in druga drava po-

godbenica pomenita Egipt ali Slovenijo, kakor zahteva so-besedilo;

c) izraz oseba vkljuuje posameznika, drubo in katero

koli drugo telo, ki zdruuje ve oseb;d) izraz druba pomeni katero koli korporacijo ali kateri

koli subjekt, ki se za davne namene obravnava kot korpora -cija;

e) izraza podjetje drave pogodbenice in podjetjedruge drave pogodbenice pomenita podjetje, ki ga upravljarezident drave pogodbenice, in podjetje, ki ga upravlja rezi-dent druge drave pogodbenice;

f) izraz mednarodni promet pomeni prevoz z ladjo aliletalom, ki ga opravlja podjetje s sedeem dejanske uprave vdravi pogodbenici, razen e se z ladjo ali letalom ne opravljajoprevozi samo med kraji v drugi dravi pogodbenici;

g) izraz pristojni organ pomeni:

i) v Egiptu: ministra za nance ali njegovega poobla-enega predstavnika;

ii) v Sloveniji: Ministrstvo za nance Republike Slo-venije ali njegovega pooblaenega predstavnika;


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(h) the term national means:(i) any individual possessing the nationality of a

Contracting State;(ii) any legal person, partnership or association de-

riving its status as such from the law in force in a Con -tracting State.2 As regards the application of the Convention at any time

by a Contracting State, any term not dened therein shall, un-less the context otherwise requires, have the meaning that ithas at that time under the law of that State for the purposes ofthe taxes to which the Convention applies, any meaning underthe applicable tax laws of that State prevailing over a meaninggiven to the term under other laws of that State.

ARTICLE 4

RESIDENT

1 For the purposes of this Convention, the term residentof a Contracting State means any person who, under the lawsof that State, is liable to tax therein by reason of his domicile,residence, place of management, place of incorporation or anyother criterion of a similar nature, and also includes that State

and any political subdivision or local authority thereof. This term,however does not include any person who is liable to tax in thatState in respect only of income from sources in that State.

2 Where by reason of the provisions of paragraph 1 anindividual is a resident of both Contracting States, then hisstatus shall be determined as follows:

(a) he shall be deemed to be a resident only of the Statein which he has a permanent home available to him; if he hasa permanent home available to him in both States, he shallbe deemed to be a resident only of the State with which hispersonal and economic relations are closer (centre of vitalinterests);

(b) if the State in which he has his centre of vital interestscannot be determined, or if he has not a permanent home avail-able to him in either State, he shall be deemed to be a resident

only of the State in which he has an habitual abode;(c) if he has an habitual abode in both States or in neither

of them, he shall be deemed to be a resident only of the Stateof which he is a national;

(d) if he is a national of both States or of neither of them,the competent authorities of the Contracting States shall settlethe question by mutual agreement.

3 Where by the reason of the provisions of paragraph 1 aperson other than an individual is a resident of both Contract-ing States, then it shall be deemed to be a resident only of theState in which its place of effective management is situated.

ARTICLE 5

PERMANENT ESTABLISHMENT

1 For the purposes of this Convention, the term permanentestablishment means a xed place of business through whichthe business of an enterprise is wholly or partly carried on.

2 The term permanent establishment includes espe-cially:

(a) a place of management;(b) a branch;(c) an ofce;(d) a factory;(e) a workshop;(f) a mine, an oil or gas well, a quarry or any other place

of extraction of natural resources;(g) a farm or an plantation.3 The term permanent establishment likewise encom-

passes:

(a) a building site, a construction or assembly project orinstallation project or drilling rig or ship used for the explorationor development of natural resources including supervisory ac-tivities in connection therewith, but only where such site, projector activities continue for a period of more than six months;

h) izraz dravljan pomeni:i) posameznika, ki ima dravljanstvo drave pogod-

benice;ii) pravno osebo, osebno drubo ali zdruenje, ka-

terega status izhaja iz veljavne zakonodaje v dravi po-godbenici.2. Kadar koli drava pogodbenica uporabi konvencijo, ima

kateri koli izraz, ki v njej ni opredeljen, razen e sobesedilo nezahteva drugae, pomen, ki ga ima takrat po pravu te drave zanamene davkov, za katere se konvencija uporablja, pri emerkateri koli pomen po veljavni davni zakonodaji te drave pre-vlada nad pomenom izraza po drugi zakonodaji te drave.

4. LEN

REZIDENT

1.V tej konvenciji izraz rezident drave pogodbenicepomeni osebo, ki je po zakonodaji te drave dolna plaeva-ti davke zaradi svojega stalnega prebivalia, prebivalia,sedea uprave, kraja ustanovitve ali katerega koli drugegapodobnega merila, in vkljuuje tudi to dravo in katero koli

njeno politino enoto ali lokalno oblast. Ta izraz pa ne vkljuujeosebe, ki je dolna plaevati davke v tej dravi samo v zvezi zdohodki iz virov v tej dravi.

2. Kadar je zaradi dolob prvega odstavka posameznikrezident obeh drav pogodbenic, se njegov status doloitako:

a) teje se samo za rezidenta drave, v kateri ima narazpolago stalno prebivalie; e ima stalno prebivalie narazpolago v obeh dravah, se teje samo za rezidenta drave,s katero ima tesneje osebne in ekonomske odnose (sredieivljenjskih interesov);

b) e ni mogoe opredeliti drave, v kateri ima sredieivljenjskih interesov, ali e nima v nobeni od drav na razpo-lago stalnega prebivalia, se teje samo za rezidenta drave,

v kateri ima obiajno bivalie;c) e ima obiajno bivalie v obeh dravah ali v nobeni

od njiju, se teje samo za rezidenta drave, katere dravljanje;

d) e je dravljan obeh drav ali nobene od njiju, pri-stojna organa drav pogodbenic vpraanje reita s skupnimdogovorom.

3. Kadar je zaradi dolob prvega odstavka oseba, kini posameznik, rezident obeh drav pogodbenic, se tejesamo za rezidenta drave, v kateri je sede njene dejanskeuprave.

5. LEN

STALNA POSLOVNA ENOTA

1.V tej konvenciji izraz stalna poslovna enota pomenistalno mesto poslovanja, prek katerega v celoti ali delno potekaposlovanje podjetja.

2. Izraz stalna poslovna enota vkljuuje zlasti:

a) sede uprave,b) podrunico,c) pisarno,d) tovarno,e) delavnico,f) rudnik, nahajalie nafte ali plina, kamnolom ali kateri

koli drug kraj pridobivanja naravnih virov;g) kmetijsko gospodarstvo ali plantao.3. Izraz stalna poslovna enota vkljuuje tudi:

a) gradbie, projekt gradnje ali montae ali postavitveali vrtalno pload ali ladjo, ki se uporablja za iskanje ali razvojnaravnih virov, vkljuno z dejavnostmi nadzora v zvezi z njimi,vendar samo kadar tako gradbie, projekt ali dejavnosti trajajove kot est mesecev;


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(b) the furnishing of services, including consultancy serv-ices, or managerial services by an enterprise of a ContractingState through employees or other personnel engaged by theenterprise for such purpose, but only where activities of thatnature continue (for the same or a connected project) withinthe country for a period or periods aggregating more than 183days within any twelve-month period.

4 Notwithstanding the preceding provisions of this Article, theterm permanent establishment shall be deemed not to include:

(a) the use of facilities solely for the purpose of storage ordisplay of goods or merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storageor display;

(c)the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of processingby another enterprise;

(d) the maintenance of a xed place of business solely forthe purpose of purchasing goods or merchandise or of collect-ing information, for the enterprise;

(e) the maintenance of a xed place of business solely forthe purpose of carrying on, for the enterprise, any otheractivityof a preparatory or auxiliary character;

(f) the maintenance of a xed place of business solelyfor any combination of activities mentioned in sub-paragraphs(a) to (e), provided that the overall activity of the xed place ofbusiness resulting from this combination is of a preparatory orauxiliary character.

5 Notwithstanding the provisions of paragraphs 1 and 2,where a person other than an agent of an independent statusto whom paragraph 7 applies is acting in a Contracting State onbehalf of an enterprise of the other Contracting State, that enter-prise shall be deemed to have a permanentestablishment in therst-mentioned Contracting State in respect of any activities whichthat person undertakes for the enterprise, if such a person:

(a) has and habitually exercise in that State an authority

to conclude Contracts in the name of the enterprise, unlessthe activities of such person are limited to those mentioned inparagraph 4 which, if exercised through a xed place of busi-ness, would not make this xed place of business a permanentestablishment under the provisions of that paragraph; or

(b) has no such authority, but habitually maintains in therst mentioned State a stock of goods or merchandise fromwhich he regularly delivers goods or merchandise on behalfof the enterprise.

6 Notwithstanding the preceding provisions of this Article,an insurance enterprise of a Contracting State shall, except inregard to reinsurance, be deemed to have a permanent estab-lishment in the other Contracting State if it collects premiums inthe territory of that other State or insures risks situated thereinthrough a person other than an agent of an independent status

to whom paragraph 7 applies.7 An enterprise of a Contracting State shall not be deemedto have a permanent establishment in the other ContractingState merely because it carries on business in that other Statethrough a broker, general commission agent or any other agentof an independent status, provided that such persons are act-ing in theordinary course of their business. However, whenthe activities of such an agent are devoted wholly or almostwholly on behalf of that enterprise, and conditions are madeor imposed between the enterprise and the agent in their com-mercial and nancial relations which differ from those whichwould have been made between independent enterprises, hewill not be considered an agent of an independent status withinthe meaning of this paragraph.

8 The fact that a company which is a resident of a Con-

tracting state controls or is controlled by a company which isa resident of the other Contracting State, or which carries onbusiness in that other State (whether through a permanentestablishment or otherwise), shall not of itself constitute eithercompany a permanent establishment of the other.

b) opravljanje storitev, vkljuno s svetovalnimi ali po -slovodnimi storitvami, ki jih podjetje drave pogodbeniceopravlja z zaposlenimi delavci ali drugimi osebami, ki jihuporabi za ta namen, vendar samo e take dejavnosti (za istiali povezan projekt) potekajo v dravi v obdobju ali obdobjih,ki v katerem koli dvanajstmesenem obdobju skupaj znaajove kot 183 dni.

4. Ne glede na prejnje dolobe tega lena se teje, daizraz stalna poslovna enota ne vkljuuje:

a) uporabe prostorov samo za skladienje ali razstavlja-nje dobrin ali blaga, ki pripada podjetju;

b) vzdrevanja zaloge dobrin ali blaga, ki pripada podjetju,samo za skladienje ali razstavljanje;

c) vzdrevanja zaloge dobrin ali blaga, ki pripada podjetju,samo za predelavo, ki jo opravi drugo podjetje;

d) vzdrevanja stalnega mesta poslovanja samo za nakupdobrin ali blaga za podjetje ali zbiranje informacij za podjetje;

e) vzdrevanja stalnega mesta poslovanja samo za opra-vljanje kakrne koli druge pripravljalne ali pomone dejavnostiza podjetje;

f) vzdrevanja stalnega mesta poslovanja samo za kakr-no koli kombinacijo dejavnosti, omenjenih v pododstavkih a)do e), e je splona dejavnost stalnega mesta poslovanja, ki jeposledica te kombinacije, pripravljalna ali pomona.

5. Ne glede na dolobe prvega in drugega odstavkase, kadar oseba ki ni zastopnik z neodvisnim statusom, zakaterega se uporablja sedmi odstavek v dravi pogodbenicideluje v imenu podjetja druge drave pogodbenice, za to pod-jetje teje, da ima stalno poslovno enoto v prvi omenjeni dravipogodbenici v zvezi s dejavnostmi, ki jih ta oseba prevzame zapodjetje, e taka oseba:

a) ima in obiajno uporablja v tej dravi pooblastilo za

sklepanje pogodb v imenu podjetja, razen e dejavnosti takeosebe niso omejene na tiste iz etrtega odstavka, zaradi katerihse to stalno mesto poslovanja po dolobah navedenega od-stavka ne bi telo za stalno poslovno enoto, e bi se opravljaleprek stalnega mesta poslovanja, ali

b) nima takega pooblastila, pa pa v prvi omenjeni draviobiajno vzdruje zaloge dobrin ali blaga, iz katerih redno do-bavlja dobrine ali blago v imenu podjetja.

6. Ne glede na predhodne dolobe tega lena se zazavarovalnico drave pogodbenice, razen v zvezi s pozava-rovanjem, teje, da ima stalno poslovno enoto v drugi dravipogodbenici, e pobira premije na ozemlju te druge drave alizavaruje nevarnosti, ki tam obstajajo, prek osebe, ki ni zasto -pnik z neodvisnim statusom, za katerega se uporablja sedmi

odstavek.7. Ne teje se, da ima podjetje drave pogodbenice stal-no poslovno enoto v drugi dravi pogodbenici samo zato, keropravlja posle v tej drugi dravi prek posrednika, splonegakomisionarja ali katerega koli drugega zastopnika z neodvisnimstatusom, e te osebe delujejo v okviru svojega rednega po-slovanja. Kadar pa so dejavnosti takega zastopnika namenjeneizkljuno ali skoraj izkljuno temu podjetju in med podjetjem inzastopnikom v njunih komercialnih ali nannih odnosih obsta-jajo ali se vzpostavijo pogoji, drugani od tistih, ki bi obstajalimed neodvisnimi podjetji, se ne teje za zastopnika z neodvi-snim statusom v smislu tega odstavka.

8. Dejstvo, da druba, ki je rezident drave pogodbe -

nice, nadzoruje drubo ali je pod nadzorom drube, ki jerezident druge drave pogodbenice, ali opravlja posle v tejdrugi dravi (prek stalne poslovne enote al i drugae), samopo sebi e ne pomeni, da je ena od drub stalna poslovnaenota druge.


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ARTICLE 6

INCOME FROM IMMOVABLE PROPERTY

1 Income derived by a resident of a Contracting Statefrom immovable property (including income from agriculture orforestry) situated in the other Contracting State may be taxedin that other State.

2 The term immovable property shall have the meaningwhich it has under the law of the Contracting State in whichthe property in question is situated. The term shall in any caseinclude property accessory to immovable property, livestockand equipment used in agriculture and forestry, rights to whichthe provisions of general law respecting landed property apply,usufruct of immovable property and rights to variable or xedpayments as consideration for the working of, or the right towork, mineral deposits, sources and other natural resources.Ships and aircraft shall not be regarded as immovable prop-erty.

3 The provisions of paragraph 1 shall also apply to incomederived from the direct use, letting, or use in any other form ofimmovable property.

4 The provisions of paragraphs 1 and 3 shall also apply

to the income from immovable property of an enterprise and toincome from immovable property used for the performance ofindependent personal services.

ARTICLE 7

BUSINESS PROFITS

1 The prots of an enterprise of a Contracting State shallbe taxable only in that State unless the enterprise carries onbusiness in the other Contracting State through a permanentestablishment situated therein. If the enterprise carries on busi-ness as aforesaid, the prots of the enterprise may be taxed inthe other State, but only so much of them as is attributable tothat permanent establishment.

2 Subject to the provisions of paragraph 3, where an en-terprise of a Contracting State carries on business in the otherContracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed tothat permanent establishment the prots which it might beexpected to make if it were a distinct and separate enterpriseengaged in the same or similar activities under the same orsimilar conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.

3 In determining the prots of a permanent establish-ment, there shall be allowed as deductions expenses whichare incurred for the purposes of the business of the permanentestablishment, including executive and general administrativeexpenses so incurred, whether in the State in which the perma-nentestablishment is situatedor elsewhere.

4 Insofar as it has been customary in a Contracting State

to determine the prots to be attributed to a permanent estab-lishment on the basis of an apportionment of the total prots ofthe enterprise to its various parts, nothing in paragraph 2 shallpreclude that Contracting State from determining the prots tobe taxed by such an apportionment as may be customary; themethod of apportionment adopted shall however, be such thatthe result shall be in accordance with the principles containedin this Article.

5 No prots shall be attributed to a permanent establish-ment by reason of the mere purchase by that permanent estab-lishment of goods or merchandise for the enterprise.

6 For the purposes of the preceding paragraphs, theprots to be attributed to the permanent establishment shall bedetermined by the same method year by year unless there isgood and sufcient reason to the contrary.

7 Where prots include items of income which are dealtwith separately in other Articles of this Convention, then theprovisions of those Articles shall not be affected by the provi-sions of this Article.

6. LEN

DOHODEK IZ NEPREMININ

1. Dohodek rezidenta drave pogodbenice, ki izhaja iznepreminin (vkljuno z dohodkom iz kmetijstva ali gozdar-stva), ki so v drugi dravi pogodbenici, se lahko obdavi v tejdrugi dravi.

2. Izraz nepreminine ima pomen, ki ga ima po pravudrave pogodbenice, v kateri so te nepreminine. Izraz vednovkljuuje premoenje, ki je sestavni del nepreminin, ivino inopremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice,za katere se uporabljajo dolobe splonega prava v zveziz zemljiko lastnino, uitek na nepremininah in pravice dospremenljivih ali stalnih plail kot nadomestilo za izkorianjeali pravico do izkorianja nahajali rud, virov ter drugeganaravnega bogastva. Ladje in letala se ne tejejo za nepre-minine.

3. Dolobe prvega odstavka se uporabljajo tudi za doho-dek, ki se ustvari z neposredno uporabo, dajanjem v najem alikatero koli drugo obliko uporabe nepreminine.

4. Dolobe prvega in tretjega odstavka se uporabljajo tudi

za dohodek iz nepreminin podjetja in za dohodek iz nepre -minin, ki se uporabljajo za opravljanje samostojnih osebnihstoritev.

7. LEN

POSLOVNI DOBIEK

1.Dobiek podjetja drave pogodbenice se obdavi samov tej dravi, razen e podjetje ne posluje v drugi dravi pogod-benici prek stalne poslovne enote v njej. e podjetje posluje,kakor je prej navedeno, se lahko dobiek podjetja obdaviv drugi dravi, vendar samo toliko dobika, kot se pripie tejstalni poslovni enoti.

2. Kadar podjetje drave pogodbenice posluje v drugidravi pogodbenici prek stalne poslovne enote v njej, se obupotevanju dolob tretjega odstavka v vsaki dravi pogodbe-nici tej stalni poslovni enoti pripie dobiek, za katerega bi selahko priakovalo, da bi ga imela, e bi bila razlino in loenopodjetje, ki opravlja enake ali podobne dejavnosti pod istimi alipodobnimi pogoji ter povsem neodvisno posluje s podjetjem,katerega stalna poslovna enota je.

3. Pri ugotavljanju dobika stalne poslovne enote je dovo-ljeno odteti stroke, ki nastanejo za namene poslovanja stalneposlovne enote, vkljuno s poslovodnimi in splonimi upravnimistroki, ki so tako nastali v dravi, v kateri je stalna poslovnaenota, ali drugje.

4.e se v dravi pogodbenici dobiek, ki se pripie stalni

poslovni enoti, obiajno ugotavlja na podlagi porazdelitve vse-ga dobika podjetja na njegove dele, ni v drugem odstavkutej dravi pogodbenici ne prepreuje ugotavljati obdavljivegadobika s tako obiajno porazdelitvijo; sprejeta metoda poraz-delitve pa mora biti taka, da je rezultat skladen z naeli tegalena.

5. Stalni poslovni enoti se ne pripie dobiek samo zato,ker nakupuje dobrine ali blago za podjetje.

6. Za namene prejnjih odstavkov se dobiek, ki se pripiestalni poslovni enoti, vsako leto ugotavlja po isti metodi, razene ni upravienega in zadostnega razloga za nasprotno.

7. Kadar dobiek vkljuuje dohodkovne postavke, ki soposebej obravnavane v drugih lenih te konvencije, dolobetega lena ne vplivajo na dolobe tistih lenov.


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6 Where, by reason of a special relationship between thepayer and the benecial owner or between both of them andsome other person, the amount of the royalties, having regard tothe use, right or information for which they are paid, exceeds theamount which would have been agreed upon by the payer andthe benecial owner in the absence of such relationship, the provi-sions of this Article shall apply only to the last-mentioned amount.

In such case, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regard beinghad to the other provisions of this Convention.

ARTICLE 13

CAPITAL GAINS

1 Gains derived by a resident of a Contracting State fromthe alienation of immovable property referred to in Article 6and situated in the other Contracting State may be taxed inthat other State.

2 Gains derived by a resident of a Contracting State fromthe alienation of shares or of other rights in a company, trust orcomparable institution deriving more than 50 per cent of theirvalue directly or indirectly from immovable property situated in

the other Contracting State may be taxed in that other State.3 Gains from the alienation of movable property formingpart of the business property of a permanent establishmentwhich an enterprise of a Contracting State has in the otherContracting State or of movable property pertaining to a xedbase available to a resident of a Contracting State in the otherContracting State for the purpose of performing independentpersonal services, including such gains from the alienation ofsuch a permanent establishment (alone or with the whole enter-prise) or of such xed base, may be taxed in that other State.

4 Gains from the alienation of ships or aircraft operatedin international trafc or movable property pertaining to theoperation of such ships or aircraft shall be taxable only in theContracting State in which the place of effective managementof the enterprise is situated.

5 Gains from the alienation of any property other than thatreferred to in the preceding paragraphs may be taxed in theContracting State where the income arises.

ARTICLE 14

INDEPENDENT PERSONAL SERVICES

1 Income derived by a resident of a Contracting State inrespect of professional services or other activities of an inde -pendent character shall be taxable only in that State except inthe following circumstances, when such income may also betaxed in the other Contracting State:

(a) if he has a xed base regularly available to him in theother Contracting State for the purpose of performing his activi-ties, in that case, only so much of the income as is attributable tothat xed base may be taxed in that other Contracting State; or

(b) if his stay in the other Contracting State is for a periodor periods amounting to or exceeding in aggregate 183 days inthe scal year concerned; in that case, only as so much of theincome as is derived from his activities performed in that otherState may be taxed in that other State.

2 The term professional services includes especiallyindependent scientic, literary, artistic, educational or teachingactivities as well as the independent activities of physicians,lawyers, engineers, architects, dentists and accountants.

ARTICLE 15

DEPENDENT PERSONAL SERVICES

1 Subject to the provisions of Articles 16, 18, 19 and 20salaries, wages and other similar re

dtc agreement between kuwait and slovenia

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