Zakon o ratifikaciji Konvencije med Republiko Slovenijo in Kraljevino Norveško o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, s protokolom (BNOIDO)

Ratificira se Konvencija med Republiko Slovenijo in Kraljevino Norveško o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, s protokolom, podpisana v Ljubljani 18. februarja 2008.

Konvencija s protokolom se v izvirniku v slovenskem in angleškem jeziku glasi(*): Republika Slovenija in Kraljevina Norveška sta se v želji, da bi sklenili konvencijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, dogovorili:

Ta konvencija se uporablja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.

1. Ta konvencija se uporablja za davke od dohodka, ki se uvedejo v imenu države pogodbenice ali njenih političnih enot ali lokalnih oblasti, ne glede na način njihove uvedbe. 2. Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali na sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih izplačujejo podjetja, ter davki na zvišanje vrednosti kapitala. 3. Obstoječi davki, za katere se uporablja konvencija, so zlasti: a) na Norveškem: (i) davek od skupnega dohodka (skatt på alminnelig inntekt), (ii) davek od osebnega dohodka (skatt på personinntekt), (iii) posebni davek od dohodka od nafte (særlig skatt på petroleumsinntekt), (iv) davek od rente od proizvodnje električne energije (grunnrenteskatt på inntekt fra produksjon av vannkraft), (v) davčni odtegljaj od dividend (kildeskatt på utbytter), (vi) davek od prejemkov umetnikov in športnikov nerezidentov (skatt på honorar til utenlandske artister m.v.) (v nadaljevanju »norveški davek«); b) v Sloveniji: (i) davek od dohodka pravnih oseb, (ii) dohodnina (v nadaljevanju »slovenski davek«). 4. Konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki jih poleg obstoječih davkov ali namesto njih uvede ena ali druga država pogodbenica po datumu podpisa konvencije. Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.

1. V tej konvenciji, razen če sobesedilo ne zahteva drugače: a) izraz »Norveška« pomeni Kraljevino Norveško, vključno z vsemi območji zunaj ozemeljskih voda Kraljevine Norveške, kjer lahko Kraljevina Norveška po norveški zakonodaji in v skladu z mednarodnim pravom uveljavlja svoje pravice do morskega dna in podzemlja ter njunih naravnih virov; izraz ne zajema Svalbarda, Jan Mayna in norveških odvisnih ozemelj (»biland«); b) izraz »Slovenija« pomeni Republiko Slovenijo, in ko se uporablja v geografskem pomenu, ozemlje Slovenije in tista morska območja, na katerih lahko Slovenija uveljavlja svoje suverene pravice ali jurisdikcijo v skladu s slovensko zakonodajo in mednarodnim pravom; c) izraz »državljani« pomeni: (i) vse posameznike, ki imajo državljanstvo države pogodbenice; (ii) vse pravne osebe, osebne družbe ali združenja, katerih status izhaja iz veljavne zakonodaje v državi pogodbenici; d) izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb; e) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija; f) izraza »država pogodbenica« in »druga država pogodbenica« pomenita Norveško ali Slovenijo, kakor zahteva sobesedilo; g) izraz »podjetje« se nanaša na kakršno koli poslovanje; h) izraza »podjetje države pogodbenice« in »podjetje druge države pogodbenice« pomenita podjetje, ki ga upravlja rezident države pogodbenice, oziroma podjetje, ki ga upravlja rezident druge države pogodbenice; i) izraz »mednarodni promet« pomeni prevoz z ladjo ali letalom, ki ga opravlja podjetje države pogodbenice, razen če se z ladjo ali letalom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici; j) izraz »pristojni organ« pomeni: (i) na Norveškem: ministra za finance ali ministrovega pooblaščenega predstavnika; (ii) v Sloveniji: Ministrstvo za finance ali njegovega pooblaščenega predstavnika; k) izraz »poslovanje« vključuje opravljanje poklicnih storitev in drugih samostojnih dejavnosti. 2. Kadar koli država pogodbenica uporabi konvencijo, ima kateri koli izraz, ki v njej ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po pravu te države za namene davkov, za katere se konvencija uporablja, pri čemer kateri koli pomen po veljavni davčni zakonodaji te države prevlada nad pomenom izraza po drugi zakonodaji te države.

1. V tej konvenciji izraz »rezident države pogodbenice« pomeni osebo, ki je po zakonodaji te države dolžna plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave ali katerega koli drugega podobnega merila, in vključuje tudi to državo in katero koli njeno politično enoto ali lokalno oblast. Ta izraz pa ne vključuje osebe, ki je dolžna plačevati davke v tej državi samo v zvezi z dohodki iz virov v tej državi. 2. Kadar je zaradi določb prvega odstavka posameznik rezident obeh držav pogodbenic, se njegov status določi tako: a) šteje se samo za rezidenta države, v kateri ima na razpolago stalno prebivališče; če ima stalno prebivališče na razpolago v obeh državah, se šteje samo za rezidenta države, s katero ima tesnejše osebne in ekonomske odnose (središče življenjskih interesov); b) če ni mogoče opredeliti države, v kateri ima središče življenjskih interesov, ali če nima v nobeni od držav na razpolago stalnega prebivališča, se šteje samo za rezidenta države, v kateri ima običajno bivališče; c) če ima običajno bivališče v obeh državah ali v nobeni od njiju, se šteje samo za rezidenta države, katere državljan je; d) če je državljan obeh držav ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom. 3. Kadar je zaradi določb prvega odstavka oseba, ki ni posameznik, rezident obeh držav pogodbenic, se šteje samo za rezidenta države, v kateri je sedež njene dejanske uprave.

1. V tej konvenciji izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja. 2. Izraz »stalna poslovna enota« vključuje zlasti: a) sedež uprave, b) podružnico, c) pisarno, d) tovarno, e) delavnico in f) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov. 3. Gradbišče, projekt gradnje, montaže ali postavitve ali dejavnost nadzora ali svetovanja v zvezi z njimi je stalna poslovna enota samo, če tako gradbišče, projekt ali dejavnost traja več kakor dvanajst mesecev. 4. Ne glede na določbe prvega in drugega odstavka se šteje, da so, kadar podjetje države pogodbenice opravlja storitve v drugi državi pogodbenici: a) prek posameznika, ki je navzoč v drugi državi v obdobju ali obdobjih, ki presegajo skupno 183 dni v katerem koli dvanajstmesečnem obdobju, in več kot 50 odstotkov bruto prihodkov, ki se pripisujejo aktivnim poslovnim dejavnostim podjetja v tem obdobju ali obdobjih, izhaja iz storitev, ki se v tej drugi državi opravijo prek tega posameznika, ali b) v obdobju ali obdobjih, ki presegajo skupno 183 dni v katerem koli dvanajstmesečnem obdobju, in se te storitve pri istem projektu ali povezanih projektih opravijo prek enega ali več posameznikov, ki opravljajo storitve v tej državi ali so navzoči v tej državi zaradi opravljanja takih storitev, dejavnosti v zvezi z izvajanjem storitev v tej drugi državi opravljene prek stalne poslovne enote, ki jo ima podjetje v tej drugi državi, razen če te dejavnosti niso omejene na tiste iz petega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah navedenega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja. 5. Ne glede na prejšnje določbe tega člena se šteje, da izraz »stalna poslovna enota« ne vključuje: a) uporabe prostorov samo za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki pripada podjetju; b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladiščenje, razstavljanje ali dostavo; c) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za predelavo, ki jo opravi drugo podjetje; d) vzdrževanja stalnega mesta poslovanja samo za nakup dobrin ali blaga za podjetje ali zbiranje informacij za podjetje; e) vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge pripravljalne ali pomožne dejavnosti za podjetje; f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, navedenih v pododstavkih a) do e), če je splošna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna. 6. Ne glede na določbe prvega in drugega odstavka se, kadar oseba – ki ni zastopnik z neodvisnim statusom, za katerega se uporablja sedmi odstavek – deluje v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, za to podjetje šteje, da ima stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz petega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah navedenega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja. 7. Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici samo zato, ker opravlja posle v tej državi prek posrednika, splošnega komisionarja ali katerega koli drugega zastopnika z neodvisnim statusom, če te osebe delujejo v okviru svojega rednega poslovanja. 8. Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje družbo ali je pod nadzorom družbe, ki je rezident druge države pogodbenice ali opravlja posle v tej drugi državi (prek stalne poslovne enote ali drugače), samo po sebi še ne pomeni, da je ena od družb stalna poslovna enota druge.

1. Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi. 2. Izraz »nepremičnine« ima pomen, ki ga ima po pravu države pogodbenice, v kateri so te nepremičnine. Izraz vedno vključuje premoženje, ki je sestavni del nepremičnin, živino in opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katere se uporabljajo določbe splošnega prava v zvezi z zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot nadomestilo za izkoriščanje ali pravico do izkoriščanja nahajališč rude, virov ter drugega naravnega bogastva; ladje in letala se ne štejejo za nepremičnine. 3. Določbe prvega odstavka se uporabljajo za dohodek, ki se ustvari z neposredno uporabo, dajanjem v najem ali katero koli drugo obliko uporabe nepremičnine. 4. Določbe prvega in tretjega odstavka se uporabljajo tudi za dohodek iz nepremičnin podjetja.

1. Dobiček podjetja države pogodbenice se lahko obdavči samo v tej državi, razen če podjetje ne posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje, kakor je prej navedeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo toliko dobička, kot se pripiše tej stalni poslovni enoti. 2. Kadar podjetje države pogodbenice posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se ob upoštevanju določb tretjega odstavka v vsaki državi pogodbenici tej stalni poslovni enoti pripiše dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, če bi bila različno in ločeno podjetje, ki opravlja enake ali podobne dejavnosti pod istimi ali podobnimi pogoji ter povsem neodvisno posluje s podjetjem, katerega stalna poslovna enota je. 3. Pri ugotavljanju dobička stalne poslovne enote je dovoljeno odšteti stroške, ki nastanejo za namene stalne poslovne enote, vključno s poslovodnimi in splošnimi upravnimi stroški, ki so tako nastali v državi, v kateri je stalna poslovna enota, ali drugje. 4. Če se v državi pogodbenici dobiček, ki se pripiše stalni poslovni enoti, običajno ugotavlja na podlagi porazdelitve vsega dobička podjetja na njegove dele, nič v drugem odstavku tej državi pogodbenici ne preprečuje ugotavljati obdavčljivega dobička s tako običajno porazdelitvijo; sprejeta metoda porazdelitve pa mora biti taka, da je rezultat skladen z načeli tega člena. 5. Stalni poslovni enoti se ne pripiše dobiček samo zato, ker nakupuje dobrine ali blago za podjetje. 6. Za namene prejšnjih odstavkov se dobiček, ki se pripiše stalni poslovni enoti, vsako leto ugotavlja po isti metodi, razen če ni upravičenega in zadostnega razloga za nasprotno. 7. Kadar dobiček vključuje dohodkovne postavke, ki so posebej obravnavane v drugih členih te konvencije, določbe tega člena ne vplivajo na določbe tistih členov.

1. Dobiček, ki ga podjetje države pogodbenice doseže z opravljanjem ladijskih ali letalskih prevozov v mednarodnem prometu, se obdavči samo v tej državi pogodbenici. 2. Določbe prvega odstavka se uporabljajo tudi za dobiček iz udeležbe pri interesnem združenju, mešanem podjetju ali mednarodni prevozni agenciji. 3. Določbe prvega in drugega odstavka se uporabljajo za dobiček norveško-dansko-švedskega konzorcija za letalski prevoz Scandinavian Airlines System (SAS), vendar samo za toliko dobička SAS Norge AS, norveškega partnerja Scandinavian Airlines System, ki je v sorazmerju z njegovim deležem v tej organizaciji.

1. Kadar: a) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali kapitalu podjetja druge države pogodbenice ali b) so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali v kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice in v obeh primerih obstajajo ali se vzpostavijo med podjetjema v njunih komercialnih ali finančnih odnosih pogoji, drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, se lahko kakršen koli dobiček, ki bi prirasel enemu od podjetij, če takih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirasel, vključi v dobiček tega podjetja in ustrezno obdavči. 2. Kadar država pogodbenica v dobiček podjetja te države vključuje – in ustrezno obdavči – dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena. Pri določanju take prilagoditve je treba upoštevati druge določbe te konvencije, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.

1. Dividende, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi. 2. Take dividende pa se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki dividende plačuje, in sicer v skladu z zakonodajo te države, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati: a) 0 odstotkov bruto zneska dividend, če je upravičeni lastnik družba, ki ima v neposredni lasti najmanj 15 odstotkov kapitala družbe, ki plačuje dividende; b) ali v primeru Norveške 0 odstotkov bruto zneska dividend, če je upravičeni lastnik rezident Norveške, ki je družbenik v norveški osebni družbi in ima sam ali skupaj z drugimi takimi družbeniki neposredno v lasti najmanj 15 odstotkov kapitala družbe, ki plačuje dividende; c) 15 odstotkov bruto zneska dividend v vseh drugih primerih. Ta odstavek ne vpliva na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende. 3. Kadar dividende dobi in je njihov upravičeni lastnik vlada države pogodbenice, se take dividende obdavčijo samo v tej državi. V tem odstavku izraz »vlada države pogodbenice« vključuje: a) v primeru Norveške: Centralno banko Norveške in Vladni pokojninski sklad; b) v primeru Slovenije: Banko Slovenije. 4. Izraz »dividende«, kot je uporabljen v tem členu, pomeni dohodek iz delnic, ustanoviteljskih delnic ali drugih pravic do udeležbe pri dobičku, ki niso terjatve, in tudi dohodek iz drugih korporacijskih pravic, ki se davčno obravnava enako kot dohodek iz delnic po zakonodaji države, katere rezident je družba, ki dividende deli, ter dohodek, ki se obravnava kot dividende po davčni zakonodaji države pogodbenice, katere rezident je družba, ki dividende deli. 5. Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, prek stalne poslovne enote v njej in je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena. 6. Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države ali če je delež, v zvezi s katerim se take dividende plačajo, dejansko povezan s stalno poslovno enoto v tej drugi državi, niti ne sme uvesti davka od nerazdeljenega dobička na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v taki drugi državi.

1. Obresti, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi. 2. Take obresti pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in sicer v skladu z zakonodajo te države, če pa je upravičeni lastnik obresti rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska obresti. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe te omejitve. 3. Ne glede na določbe drugega odstavka so obresti, ki nastanejo v državi pogodbenici in se plačajo vladi druge države pogodbenice, oproščene davka v prvi omenjeni državi. V primeru Slovenije so obresti, ki nastanejo na Norveškem in se plačajo za posojilo, za katero je v imenu Republike Slovenije dala poroštvo ali ga zavarovala Slovenska izvozna in razvojna banka, d. d., Ljubljana, kot je za to pooblaščena po notranjem pravu, oproščene davka na Norveškem. 4. V tretjem odstavku izraz »vlada druge države pogodbenice«: (a) v primeru Norveške vključuje: (i) državo Norveško, njeno politično enoto ali lokalno oblast, (ii) Centralno banko Norveške, (iii) Vladni pokojninski sklad, (iv) Norveški inštitut za zavarovanje izvoznih kreditov, (v) Eksportfinans ASA in (vi) katero koli institucijo, ki je v celotni ali delni lasti vlade Norveške, kot se sproti dogovarjata pristojna organa držav pogodbenic; (b) v primeru Slovenije vključuje: (i) državo Slovenijo, njeno politično enoto ali lokalno oblast, (ii) Banko Slovenije in (iii) katero koli institucijo, ki je v celotni ali delni lasti vlade Slovenije, kot se sproti dogovarjata pristojna organa držav pogodbenic. 5. Izraz »obresti«, kot je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in zlasti dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic. Kazni zaradi zamude pri plačilu se za namen tega člena ne štejejo za obresti. 6. Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri obresti nastanejo, prek stalne poslovne enote v njej in je terjatev, v zvezi s katero se obresti plačajo, dejansko povezana s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena. 7. Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala zadolžitev, za katero se plačajo obresti ter take obresti krije taka stalna poslovna enota, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota. 8. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatve, za katere se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.

1. Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi. 2. Take licenčnine in avtorski honorarji pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in sicer v skladu z zakonodajo te države, če pa je prejemnik upravičeni lastnik licenčnin in avtorskih honorarjev, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska teh licenčnin in avtorskih honorarjev. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe te omejitve. 3. Izraz »licenčnine in avtorski honorarji«, kot je uporabljen v tem členu, pomeni plačila vsake vrste, prejeta kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah. 4. Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se licenčnine in avtorski honorarji plačajo, dejansko povezano s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena. 5. Šteje se, da licenčnine in avtorski honorarji nastanejo v državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala obveznost za plačilo licenčnin in avtorskih honorarjev ter take licenčnine in avtorske honorarje krije taka stalna poslovna enota, se šteje, da so take licenčnine in avtorski honorarji nastali v državi, v kateri je stalna poslovna enota. 6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.

1. Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo nepremičnin, ki so navedene v 6. členu in so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi. 2. Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem), se lahko obdavči v tej drugi državi. 3. Dobiček, ki ga podjetje države pogodbenice doseže z odtujitvijo ladij ali letal, s katerimi opravlja prevoze v mednarodnem prometu, ali premičnin v zvezi z opravljanjem prevozov s takimi ladjami ali letali, se obdavči samo v tej državi. 4. Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo delnic ali kakršnega koli primerljivega deleža, katerega vrednost v več kot 50 odstotkih neposredno ali posredno izhaja iz nepremičnine, ki je v drugi državi pogodbenici, se lahko obdavči v tej drugi državi. 5. Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prejšnjih odstavkih, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.

1. Ob upoštevanju določb 15., 17., 18. in 19. člena se plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi, razen če se zaposlitev ne izvaja v drugi državi pogodbenici. Če se izvaja tako, se lahko tako dobljeni prejemki obdavčijo v tej drugi državi. 2. Ne glede na določbe prvega odstavka se prejemek, ki ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če: a) je prejemnik navzoč v tej drugi državi v obdobju ali obdobjih, ki skupno ne presegajo 183 dni v katerem koli obdobju dvanajstih mesecev, ki se začne ali konča v določenem davčnem letu, in b) prejemek plača delodajalec, ki je rezident iste države kot prejemnik in ne opravlja dejavnosti posojanja delavcev, ali se ta plača v njegovem imenu in c) prejemka ne krije stalna poslovna enota, ki jo ima delodajalec v tej drugi državi. 3. Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji, s katero podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, obdavči v tej državi. 4. Kadar rezident države pogodbenice dobi prejemek, ki izhaja iz zaposlitve na letalu, se tak prejemek obdavči samo v tej državi.

Plačila direktorjem in podobna plačila, ki jih dobi rezident države pogodbenice kot član uprave ali podobnega organa družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.

1. Ne glede na določbe 7. in 14. člena se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči izvajalec, kot je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz takih osebnih dejavnosti, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi. 2. Kadar dohodek iz osebnih dejavnosti, ki jih izvaja nastopajoči izvajalec ali športnik kot tak, ne priraste samemu nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7. in 14. člena lahko obdavči v državi pogodbenici, v kateri potekajo dejavnosti nastopajočega izvajalca ali športnika. 3. Določbe prvega in drugega odstavka se ne uporabljajo za dohodek iz dejavnosti, ki jih nastopajoči izvajalci ali športniki izvajajo v državi pogodbenici, če se gostovanje v tej državi v celoti ali pretežno krije iz javnih sredstev druge države pogodbenice ali njene politične enote ali lokalne oblasti. V takem primeru se dohodek obdavči samo v državi, katere rezident je nastopajoči izvajalec ali športnik.

1. Pokojnine (vključno z državnimi pokojninami in plačili iz naslova socialne varnosti) ter rente, plačane rezidentu države pogodbenice, se lahko obdavčijo v tej državi. 2. Take pokojnine (vključno z državnimi pokojninami in plačili iz naslova socialne varnosti) ter rente pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in sicer v skladu z zakonodajo te države, vendar tako obračunani davek ne sme presegati 15 odstotkov bruto zneska teh plačil. 3. Izraz »renta« pomeni določen znesek, ki se posamezniku redno izplačuje ob določenem času vse življenje ali v določenem ali določljivem časovnem obdobju, z obveznostjo izplačevanja v zameno za ustrezen in v celoti vplačan znesek v denarju ali denarni vrednosti. 4. Preživnine in druga sredstva za vzdrževanje, plačana rezidentu države pogodbenice, se obdavčijo samo v tej državi. Preživnine ali druga sredstva za vzdrževanje, ki jih rezident ene od držav pogodbenic plačuje rezidentu druge države pogodbenice, pa se v višini, v kateri se plačniku zanje ne priznava olajšava, obdavčijo samo v prvi omenjeni državi.

1. a) Plače, mezde in drugi podobni prejemki razen pokojnin, ki jih plačuje država pogodbenica ali njena politična enota ali lokalna oblast posamezniku za storitve, ki jih opravi za to državo ali enoto ali oblast, se obdavčijo samo v tej državi. b) Take plače, mezde in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki: (i) je državljan te države ali (ii) ni postal rezident te države samo zaradi opravljanja storitev. 2. Določbe 14., 15. in 16. člena se razen za pokojnine uporabljajo za plače, mezde in druge podobne prejemke za storitve, opravljene v zvezi s poslovanjem države pogodbenice ali njene politične enote ali lokalne oblasti.

1. Plačila, ki jih študent ali pripravnik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi navzoč samo zaradi svojega izobraževanja ali usposabljanja, prejme za svoje vzdrževanje, izobraževanje ali usposabljanje, se ne obdavčijo v tej državi, če taka plačila nastanejo iz virov zunaj te države. 2. V zvezi s študijskimi pomočmi, štipendijami in prejemki iz zaposlitve, ki niso zajeti v prvem odstavku, je študent ali pripravnik iz prvega odstavka med takim izobraževanjem ali usposabljanjem dodatno upravičen do istih davčnih oprostitev, olajšav in znižanj, ki veljajo za rezidente obiskane države pogodbenice.

1. Določbe tega člena se uporabljajo ne glede na druge določbe te konvencije. 2. Ob upoštevanju tretjega in četrtega odstavka tega člena se šteje, da oseba, ki je rezident države pogodbenice in v drugi državi pogodbenici opravlja dejavnosti na morju, povezane z raziskovanjem ali izkoriščanjem morskega dna in podzemlja ter njunih naravnih virov v tej drugi državi, opravlja tako poslovno dejavnost v tej drugi državi prek stalne poslovne enote v njej. 3. Določbe drugega odstavka in pododstavka b) šestega odstavka se ne uporabljajo, če se dejavnosti opravljajo v obdobju ali obdobjih, ki skupno ne presegajo 30 dni v katerem koli obdobju dvanajstih mesecev, ki se začne ali konča v določenem davčnem letu. Vendar se v tem odstavku: a) dejavnosti, ki jih opravlja podjetje, povezano z drugim podjetjem, štejejo kot dejavnosti podjetja, s katerim je povezano, če so te dejavnosti v veliki meri enake tistim, ki jih opravlja zadnje omenjeno podjetje; b) dve podjetji štejeta za povezani, če: (i) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice ali (ii) je ista oseba ali več oseb posredno ali neposredno udeleženih pri upravljanju, nadzoru ali v kapitalu obeh podjetij. 4. Dobiček, ki ga doseže rezident države pogodbenice pri prevažanju zalog ali osebja na kraj ali med kraji, kadar se dejavnosti, povezane z raziskovanjem ali izkoriščanjem morskega dna in podzemlja ter njunih naravnih virov, opravljajo v državi pogodbenici, ali pri delu z vlačilci in drugimi pomožnimi plovili za take dejavnosti, se obdavči samo v državi pogodbenici, katere rezident je podjetje. 5. a) Ob upoštevanju pododstavka b) tega odstavka se plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, povezane z raziskovanjem ali izkoriščanjem morskega dna in podzemlja ter njunih naravnih virov v tej drugi državi pogodbenici, se lahko v obsegu, v kakršnem se naloge izvajajo na morju v tej drugi državi, v tej drugi državi tudi obdavčijo. Taki prejemki pa se lahko obdavčijo samo v prvi omenjeni državi, če se zaposlitev izvaja na morju za delodajalca, ki ni rezident druge države, in sicer v obdobju ali obdobjih, ki skupno ne presegajo 30 dni v katerem koli obdobju dvanajstih mesecev, ki se začne ali konča v določenem davčnem letu. b) Plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, ki se izvaja na ladji ali letalu, ki prevaža zaloge ali osebje na kraj ali med kraji, kadar se dejavnosti, povezane z raziskovanjem ali izkoriščanjem morskega dna in podzemlja ter njunih naravnih virov, opravljajo v drugi državi pogodbenici, ali iz zaposlitve, ki se izvaja na vlačilcih ali drugih pomožnih plovilih za take dejavnosti, se lahko obdavčijo v državi pogodbenici, katere rezident je podjetje, ki opravlja take dejavnosti. 6. Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo: a) pravic do raziskovanja ali izkoriščanja ali b) premoženja, ki je v drugi državi pogodbenici in se uporablja v zvezi z raziskovanjem ali izkoriščanjem morskega dna ali podzemlja ali njunih naravnih virov v tej drugi državi, ali c) delnic, katerih vrednost ali večji del vrednosti izhaja posredno ali neposredno iz takih pravic ali takega premoženja oziroma iz takih pravic in takega premoženja skupaj, se lahko obdavči v tej drugi državi. V tem odstavku »pravice do raziskovanja ali izkoriščanja« pomenijo pravice do sredstev, ki bodo proizvedena pri raziskovanju ali izkoriščanju morskega dna in podzemlja ter njunih naravnih virov v drugi državi pogodbenici, vključno s pravicami do deležev pri takih sredstvih ali do koristi od njih.

1. Deli dohodka rezidenta države pogodbenice, ki nastanejo kjer koli in niso obravnavani v predhodnih členih te konvencije, se obdavčijo samo v tej državi. 2. Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kot 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 in je pravica ali premoženje, za katero se plača dohodek, dejansko povezano s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena.

1. V skladu z določbami in ob upoštevanju omejitev po zakonih držav pogodbenic (ki se občasno lahko spremenijo, ne da bi se spremenilo njihovo glavno načelo), kadar rezident države pogodbenice dobi dohodek, ki se v skladu z določbami te konvencije lahko obdavči v drugi državi pogodbenici, prva omenjena država dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v drugi državi pogodbenici. Tak odbitek pa ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči v tej drugi državi pogodbenici. 2. Kadar je v skladu s katero koli določbo te konvencije dohodek, ki ga dobi rezident države pogodbenice, oproščen davka v tej državi, lahko ta država pri izračunu davka od preostalega dohodka tega rezidenta vseeno upošteva oproščeni dohodek.

1. Državljani države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah. Ta določba se ne glede na določbe 1. člena uporablja tudi za osebe, ki niso rezidenti ene ali obeh držav pogodbenic. 2. Osebe brez državljanstva, ki so rezidenti države pogodbenice, ne smejo biti v drugi državi pogodbenici zavezane kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah, še zlasti glede rezidentstva. 3. Obdavčevanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti manj ugodno v tej drugi državi, kot je obdavčevanje podjetij te druge države, ki opravljajo enake dejavnosti. Ta določba se ne razlaga, kot da zavezuje državo pogodbenico, da priznava rezidentom druge države pogodbenice kakršne koli osebne olajšave, druge olajšave in znižanja za davčne namene zaradi osebnega stanja ali družinskih obveznosti, ki jih priznava svojim rezidentom. 4. Razen kadar se uporabljajo določbe prvega odstavka 9. člena, osmega odstavka 11. člena ali šestega odstavka 12. člena, se obresti, licenčnine in avtorski honorarji ter druga izplačila, ki jih plača podjetje države pogodbenice rezidentu druge države pogodbenice, pri ugotavljanju obdavčljivega dobička takega podjetja lahko odbijejo pod istimi pogoji, kot če bi bili plačani rezidentu prve omenjene države. 5. Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne smejo biti v prvi omenjeni državi zavezana nobenemu obdavčevanju ali nobeni zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve do podobnih podjetij prve omenjene države. 6. Določbe tega člena se uporabljajo ne glede na določbe 2. člena za davke vseh vrst in opisov.

1. Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanjo za posledico obdavčevanje, ki ni v skladu z določbami te konvencije, lahko ne glede na pravna sredstva, ki ji jih omogoča domače pravo teh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 23. člena, tiste države pogodbenice, katere državljan je. Zadeva mora biti predložena v treh letih od prejema prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčevanje, ki ni v skladu z določbami konvencije. 2. Če se pristojnemu organu zdi ugovor upravičen in če sam ne more priti do zadovoljive rešitve, si prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice z namenom izogniti se obdavčevanju, ki ni v skladu s konvencijo. Vsak dosežen dogovor se izvaja ne glede na roke v domačem pravu držav pogodbenic. 3. Pristojna organa držav pogodbenic si prizadevata s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi konvencije. Prav tako se lahko med seboj posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih konvencija ne predvideva. 4. Da bi pristojna organa držav pogodbenic dosegla dogovor v skladu s prejšnjimi odstavki, se lahko dogovarjata neposredno, pa tudi prek skupne komisije, ki jo sestavljata sama ali njuni predstavniki.

1. Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb te konvencije ali za izvajanje ali uveljavljanje domače zakonodaje držav pogodbenic 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 konvencijo. Izmenjava informacij ni omejena s 1. in 2. členom. 2. Vsaka informacija, ki jo država pogodbenica prejme na podlagi prvega odstavka, se obravnava kot tajnost na isti način kot 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, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega odstavka ali pri nadzoru nad omenjenim. Te osebe ali organi uporabljajo informacije samo v te namene. Informacije lahko razkrijejo v sodnih postopkih ali sodnih odločbah. Ne glede na to se informacije, ki jih pridobi država pogodbenica, lahko uporabljajo za druge namene, kadar se v take druge namene lahko uporabljajo po zakonih obeh držav in če pristojni organ države, ki podatke daje, tako uporabo dovoli. 3. V nobenem primeru se določbe prvega in drugega odstavka ne razlagajo tako, kot da nalagajo državi pogodbenici obveznost: a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice, b) da predloži informacije, ki jih ni mogoče dobiti po zakonih ali običajni upravni poti te ali druge države pogodbenice, c) da predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom. 4. Če država pogodbenica zahteva informacije v skladu s tem členom, druga država pogodbenica sprejme ukrepe za pridobitev zahtevanih informacij, tudi če ta druga država sama morda ne potrebuje takih informacij za svoje davčne namene. Za obveznost iz prejšnjega stavka veljajo omejitve iz tretjega odstavka, toda v nobenem primeru se take omejitve ne razlagajo tako, kot da država pogodbenica lahko zavrne predložitev informacij samo zato, ker sama zanje nima interesa. 5. V nobenem primeru se določbe tretjega odstavka ne razlagajo tako, kot da država pogodbenica lahko zavrne predložitev informacij samo zato, ker jih hrani banka, druga finančna ustanova, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali zato, ker so povezane z lastniškimi deleži v neki osebi.

1. Državi pogodbenici si pomagata pri davčni izterjavi. Pomoč ni omejena s 1. in 2. členom. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe tega člena. 2. Izraz »davčna terjatev« v tem členu pomeni dolgovani znesek davkov vseh vrst in opisov, uvedenih v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčenje na taki podlagi ni v nasprotju s to konvencijo ali drugimi instrumenti, katerih članici sta državi pogodbenici, vključno z obrestmi, upravnimi kaznimi in stroški izterjave ali zavarovanja tega zneska. 3. Kadar je davčna terjatev države pogodbenice izterljiva po zakonodaji te države, dolžnik pa takrat po zakonodaji te države izterjave ne more preprečiti, to davčno terjatev na zahtevo pristojnega organa te države sprejme v izterjavo pristojni organ druge države. To davčno terjatev izterja druga država v skladu z določbami svoje zakonodaje, ki se uporablja pri izterjavi in pobiranju njenih davkov. 4. Kadar je davčna terjatev države pogodbenice taka, da ta država po svojem pravu lahko izvede ukrepe zavarovanja, s katerimi zagotovi izterjavo, to davčno terjatev na zahtevo pristojnega organa te države sprejme pristojni organ druge države zaradi izvedbe ukrepov zavarovanja. Ta druga država izvede ukrepe zavarovanja te davčne terjatve v skladu z določbami svoje zakonodaje, kot če bi bila to njena terjatev, tudi če med izvajanjem teh ukrepov ta davčna terjatev ni izterljiva v prvi državi ali če ima dolžnik pravico izterjavo preprečiti. 5. Ne glede na določbe tretjega in četrtega odstavka v tej državi za davčno terjatev, ki jo je država pogodbenica sprejela za namene tretjega ali četrtega odstavka, ne veljajo roki ali prednostna obravnava, ki se uporabljajo za davčne terjatve po zakonodaji te države že samo zaradi njihove narave. Davčna terjatev, ki jo je sprejela država pogodbenica za namene tretjega ali četrtega odstavka, v tej državi ne bo prednostno obravnavana niti po zakonodaji, ki za to davčno terjatev velja v drugi državi pogodbenici. 6. Obstoj, veljavnost ali višina davčne terjatve države pogodbenice ne bodo predmet postopka pred sodišči ali upravnimi telesi druge države pogodbenice. 7. Če kadar koli po zahtevi, ki jo da država pogodbenica na podlagi tretjega ali četrtega odstavka, in preden druga država pogodbenica izterja in pošlje to davčno terjatev prvi državi, ta davčna terjatev ni več: a) pri zahtevah po tretjem odstavku davčna terjatev prve države, ki je izterljiva po njeni zakonodaji, in dolžnik takrat po zakonodaji te države izterjave ne more preprečiti ali b) pri zahtevah po četrtem odstavku davčna terjatev prve države, za katero ta država po svoji zakonodaji lahko izvede ukrepe zavarovanja, da zagotovi izterjavo, pristojni organ prve države o tem takoj uradno obvesti pristojni organ druge države in glede na izbiro druge države prva država začasno ali trajno umakne svojo zahtevo. 8. V nobenem primeru se določbe tega člena ne razlagajo tako, kot da nalagajo državi pogodbenici obveznost: a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice; b) da izvaja ukrepe, ki bi bili v nasprotju z javnim redom; c) da zagotovi pomoč, če druga država pogodbenica ni izvedla vseh razumnih ukrepov za izterjavo oziroma zavarovanje, ki jih ima na voljo po svoji zakonodaji ali v skladu z upravno prakso; d) da zagotovi pomoč, kadar je jasno, da upravno breme te države ni v sorazmerju s koristjo, ki naj bi jo imela druga država pogodbenica.

1. Nobena določba te konvencije ne vpliva na davčne ugodnosti članov diplomatskih predstavništev ali konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih sporazumov. 2. Če zaradi davčnih ugodnosti članov diplomatskih predstavništev in konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih mednarodnih sporazumov dohodki niso obdavčeni v državi sprejema, ima pravico do obdavčitve država pošiljateljica.

1. Državi pogodbenici se po diplomatski poti pisno obvestita, da so končani postopki, ki se po njuni zakonodaji zahtevajo za začetek veljavnosti te konvencije. Konvencija začne veljati z dnem prejema zadnjega uradnega obvestila. 2. Ta konvencija se uporablja: a) v zvezi z davki, zadržanimi pri viru, za dohodke, dosežene 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija; b) v zvezi z drugimi davki od dohodka za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati ta konvencija. 3. Sporazum med Kraljevino Norveško in Socialistično federativno republiko Jugoslavijo o izogibanju dvojnemu obdavčevanju dohodka in premoženja, ki je bila podpisan 1. septembra 1983 v Oslu, se v odnosih med Kraljevino Norveško in Republiko Slovenijo preneha uporabljati z dnem, ko se začne uporabljati ta konvencija.

Ta konvencija velja, dokler je ena država pogodbenica ne odpove. Vsaka država pogodbenica lahko odpove konvencijo po diplomatski poti s pisnim obvestilom o odpovedi najmanj šest mesecev pred koncem katerega koli koledarskega leta po petih letih od dneva začetka njene veljavnosti. V takem primeru se konvencija preneha uporabljati: a) v zvezi z davki, zadržanimi pri viru, za dohodke, dosežene 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 za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je dano obvestilo o odpovedi. V dokaz navedenega sta podpisana, ki sta ju za to pravilno pooblastili njuni vladi, podpisala to konvencijo. Sestavljeno v dveh izvodih v Ljubljani dne 18. februarja 2008 v slovenskem, norveškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna. Pri različni razlagi besedil prevlada angleško besedilo. Za Republiko Slovenijo Andrej Bajuk l.r. Za Kraljevino Norveško Kristin Halvorsen l.r. Ob podpisu Konvencije med Republiko Slovenijo in Kraljevino Norveško o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka sta se podpisana sporazumela, da sta naslednji določbi sestavni del te konvencije: V zvezi z 10. členom (Dividende) V skladu z dogovorom med pristojnima organoma držav pogodbenic izraz »vlada države pogodbenice« v tretjem odstavku v primeru Slovenije pomeni tudi vsak pozneje ustanovljen sklad, ki po notranjem pravu opravlja podobne naloge za vlado kot sklad iz pododstavka a) tretjega odstavka. V zvezi z 11. členom (Obresti) V skladu z dogovorom med pristojnima organoma držav pogodbenic izraz »vlada« v četrtem odstavku v primeru Slovenije pomeni tudi vsak pozneje ustanovljen sklad, ki po notranjem pravu opravlja podobne naloge za vlado kot sklad iz točke (iii) pododstavka a) četrtega odstavka. V dokaz navedenega sta podpisana, ki sta ju za to pravilno pooblastili njuni vladi, podpisala ta protokol. Sestavljeno v dveh izvodih v Ljubljani dne 18. februarja 2008 v slovenskem, norveškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna. Pri različni razlagi besedil prevlada angleško besedilo. Za Republiko Slovenijo Andrej Bajuk l.r. Za Kraljevino Norveško Kristin Halvorsen l.r. The Republic of Slovenia and the Kingdom of Norway desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income have agreed as follows: This Convention shall apply to persons who are residents of one or both of the Contracting States. 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: a) in Norway: (i) the tax on general income (skatt på alminnelig inntekt); (ii) the tax on personal income (skatt på personinntekt); (iii) the special tax on petroleum income (særlig skatt på petroleumsinntekt); (iv) the resource rent tax on income from production of hydroelectric power (grunnrenteskatt på inntekt fra produksjon av vannkraft); (v) the withholding tax on dividends (kildeskatt på utbytter); (vi) the tax on remuneration to non-resident artistes and sportsmen (skatt på honorar til utenlandske artister m.v.); (hereinafter referred to as “Norwegian tax”); b) in Slovenia: (i) the tax on income of legal persons (davek od dohodkov pravnih oseb); (ii) the tax on income of individuals (dohodnina); (hereinafter referred to as “Slovenian tax”). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. 1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Norway” means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies (“biland”); b) the term “Slovenia” means the Republic of Slovenia and, when used in geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights according to Slovenian legislation and in accordance with international law; c) the term “nationals” means: (i) all individuals possessing the nationality of a Contracting State; (ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State; d) the term “person” includes an individual, a company and any other body of persons; e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms “a Contracting State” and “the other Contracting State” mean Norway or Slovenia as the context requires; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in Norway, the Minister of Finance or the Minister’s authorised representative; (ii) in Slovenia, the Ministry of Finance or its authorised representative; k) the term “business” includes the performance of professional services and of other activities of an independent character. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other 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 that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; 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 State of 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 settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site, a construction, assembly or installation project or a supervisory or consultancy activity connected therewith constitutes a permanent establishment but only if such site, project or activity lasts for a period of more than twelve months. 4. Notwithstanding the provisions of paragraphs 1 and 2, where an enterprise of a Contracting State performs services in the other Contracting State a) through an individual who is present in that other State during a period or periods exceeding in the aggregate 183 days in any twelve month period, and more than 50 per cent of the gross revenues attributable to active business activities of the enterprise during this period or periods are derived from services in that other State through that individual, or b) during a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or connected projects through one or more individuals who are performing services in that State or are present in that State for the purpose of performing such services, the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment that the enterprise has in that other State, unless these activities are limited to those mentioned in paragraph 5 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 5. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 6. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 7 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. 1. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency. 3. The provisions of paragraphs 1 and 2 shall apply to profits derived by the joint Norwegian, Danish and Swedish air transport consortium Scandinavian Airlines System (SAS), but only insofar as profits derived by SAS Norge AS, the Norwegian partner of the Scandinavian Airlines System (SAS), are in proportion to its share in that organisation. 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, if that State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 0 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 15 per cent of the capital of the company paying the dividends; b) or in the case of Norway, 0 per cent of the gross amount of the dividends if the beneficial owner is a resident of Norway who is a partner in a Norwegian partnership and alone or together with other such partners holds directly at least 15 per cent of the capital of the company paying the dividends; c) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. Where dividends are derived and beneficially owned by the Government of a Contracting State, such dividends shall be taxable only in that State. For the purposes of this paragraph, the term “Government of a Contracting State” shall include: a) in the case of Norway, the Central Bank of Norway and the Government Pension Fund; b) in the case of Slovenia, the Bank of Slovenia. 4. The term “dividends” as used in this Article means income from shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident, and income treated as dividends by the taxation laws of the Contracting State of which the company making the distribution is a resident. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State, of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the Government of the other Contracting State shall be exempt from tax in the first-mentioned State. In the case of Slovenia, interest arising in Norway and paid in consideration of a loan guaranteed or insured by Slovene Export and Development Bank Inc., Ljubljana on account of the Republic of Slovenia as authorised in accordance with the domestic law shall be exempt from tax in Norway. 4. For the purposes of paragraph 3, the term “Government of the other Contracting State”: a) in the case of Norway shall include: (i) the State of Norway, a political subdivision or a local authority thereof; (ii) the Central Bank of Norway; (iii) the Government Pension Fund; (iv) the Norwegian Guarantee Institute for Export Credits; (v) Eksportfinans ASA; and (vi) any institution wholly or mainly owned by the Government of Norway as may be agreed from time to time between the competent authorities of the Contracting States; b) in the case of Slovenia shall include: (i) the State of Slovenia, a political subdivision or a local authority thereof; (ii) the Bank of Slovenia; and (iii) any institution wholly or mainly owned by the Government of Slovenia as may be agreed from time to time between the competent authorities of the Contracting States. 5. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 6. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 7. Interest shall be deemed to arise in a Contracting State when 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 permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated. 8. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is a beneficial owner of the royalties, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term “royalties” 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 cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent 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, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State. 4. Gains derived by a resident of a Contracting State from the alienation of shares or of an comparable interest of any kind deriving more than 50% of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 5. Gains from the alienation of any property other than those referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident. 1. Subject to the provisions of Articles 15, 17, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in any twelve months period commencing or ending in the fiscal year concerned; and b) the remuneration is paid by, or on behalf of, an employer who is a resident of the State of which the recipient is a resident, and whose activity does not consist of the hiring out of labour; and c) the remuneration is not borne by a permanent establishment which the employer has in that other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship operated in international traffic by an enterprise of a Contracting State may be taxed in that State. 4. Where a resident of a Contracting State derives remuneration in respect of an employment exercised aboard an aircraft, such remuneration shall be taxable only in that State. Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. 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 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsman is a resident. 1. Pensions (including Government pensions and payments under a social security system) and annuities paid to a resident of a Contracting State may be taxed in that State. 2. However, such pensions (including Government pensions and payments under a social security system) and annuities may also be taxed in a Contracting State in which they arise and according to the laws of that State but the tax so charged shall not exceed 15 per cent of the gross amount of the payment. 3. The term “annuity” means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. 4. Alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the Contracting States to a resident of the other Contracting State, shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State. 1. 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 authority shall be taxable only in that State. 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: (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. The provisions of Articles 14, 15 and 16 shall apply to salaries, wages and other similar remuneration other than 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. 1. 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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice referred to in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, relieves or reductions in respect of taxes available to residents of the Contracting State which he is visiting. 1. The provisions of this Article shall apply notwithstanding any other provision of this Convention. 2. A person who is a resident of a Contracting State and carries on activities offshore in the other Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment situated therein. 3. The provisions of paragraph 2 and sub-paragraph b) of paragraph 6 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any twelve months period commencing or ending in the fiscal year concerned. However, for the purposes of this paragraph: a) activities carried on by an enterprise associated with another enterprise shall be regarded as carried on by the enterprise with which it is associated if the activities in question are substantially the same as those carried on by the last-mentioned enterprise; b) two enterprises shall be deemed to be associated if: (i) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (ii) the same person or persons participate directly or indirectly in the management, control or capital of both enterprises. 4. Profits derived by a resident of a Contracting State from the transportation of supplies or personnel to a location, or between locations, where activities in connection with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in a Contracting State, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in the Contracting State of which the enterprise is a resident. 5. a) Subject to sub-paragraph b) of this paragraph, salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on offshore for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve-months period commencing or ending in the fiscal year concerned. b) Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location, or between locations, where activities connected with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in the other Contracting State, or in respect of an employment exercised aboard tugboats or other vessels operated auxiliary to such activities, may be taxed in the Contracting State of which the enterprise carrying on such activities is a resident. 6. Gains derived by a resident of a Contracting State from the alienation of: a) exploration or exploitation rights; or b) property situated in the other Contracting State and used in connection with the exploration or exploitation of the seabed or subsoil or their natural resources situated in that other State; or c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together may be taxed in that other State. In this paragraph “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the seabed and subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets. 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. 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 and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 1. In accordance with the provisions and subject to the limitations of the laws of the Contracting States (as may be amended from time to time without changing the general principle thereof), where a resident of Contracting State derives income which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the other Contracting State. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in the other Contracting State. 2. Where in accordance with any provision of the Convention income derived by a resident of a Contracting State is exempt from tax in that State, that State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 8 of Article 11 or paragraph 6 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. 5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the receipt of the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention 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 Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 3. In no case shall the provisions of paragraph 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3, but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article. 2. The term “revenue claim” as used in this Article means an amount owed in respect of 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 this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State. 4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. 7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. 8. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to carry out measures which would be contrary to public policy (ordre public); c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State. 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Insofar as, due to fiscal privileges granted to members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special international agreements, income is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State. 1. The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by its law for the entry into force of this Convention have been satisfied. The Convention shall enter into force on the date of receipt of the last notification. 2. This Convention shall be applicable: a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the Convention enters into force; b) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the Convention enters into force. 3. The Convention between the Kingdom of Norway and the Socialist Federal Republic of Yugoslavia for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital signed at Oslo, on 1st September 1983, shall in relation between the Kingdom of Norway and the Republic of Slovenia cease to be applicable on the date on which this Convention becomes applicable. This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Convention enters into force. In such event, the Convention shall cease to have effect: a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the notice is given; b) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given. In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention. Done in duplicate at Ljubljana this 18(na th) day of February 2008, in the Slovenian, Norwegian and English languages, all the texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail. For the Republic of Slovenia Andrej Bajuk (s) For the Kingdom of Norway Kristin Halvorsen (s) At the signing of the Convention between the Republic of Slovenia and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the said Convention: With respect to Article 10 (Dividends) The term “Government of a Contracting State” in paragraph 3 will also cover in the case of Slovenia any subsequently established fund, performing similar functions for the Government in accordance with the domestic law, as the fund mentioned in paragraph 3, subparagraph a), as agreed between the competent authorities of the Contracting States. With respect to Article 11 (Interest) The term “Government” in paragraph 4 will also cover in the case of Slovenia any subsequently established fund, performing similar functions for the Government in accordance with the domestic law, as the fund mentioned in paragraph 4, subparagraph (a)(iii), as agreed between the competent authorities of the Contracting States. In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol. Done in duplicate at Ljubljana this 18(na th) day of February 2008, in the Slovenian, Norwegian and English languages, all the texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail. For the Republic of Slovenia Andrej Bajuk (s) For the Kingdom of Norway Kristin Halvorsen (s)

Za izvajanje konvencije s protokolom skrbi Ministrstvo za finance.

Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe. Št. 432-01/09-7/8 Ljubljana, dne 27. marca 2009 EPA 1618-IV Državni zbor Republike Slovenije dr. Pavel Gantar l.r. Predsednik (*) Besedilo konvencije s protokolom v norveškem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.