2. člen BUSFPI-1A

Memorandum začne veljati z dnem prejema zadnjega pisnega uradnega obvestila po diplomatski poti, da so izpolnjeni vsi notranjepravni pogoji, potrebni za začetek njegove veljavnosti. Podpisano v Ljubljani 4. septembra 2014 v dveh izvirnikih v slovenskem in angleškem jeziku, pri čemer sta besedili enako verodostojni. ZA VLADO REPUBLIKE SLOVENIJE Jernej Pikalo l.r. ZA VLADO ZDRUŽENIH DRŽAV AMERIKE Joseph A. Mussomeli l.r. The Government of the Republic of Slovenia and the Government of the United States of America (hereinafter "the Parties") hereby agree on the Memorandum Amending the Memorandum of Understanding between the Government of the Republic of Slovenia and the Government of the United States of America Concerning the Fulbright Exchange Program signed on 6 October 2011 in Ljubljana. New point 2a, shall be added after Point 2 of Article 5 of the Memorandum of Understanding between the Government of the Republic of Slovenia and the Government of the United States of America Concerning the Fulbright Exchange Program, to read as follows: “2a. For the Republic of Slovenia: – In fact, the Fulbright stipends are neither considered as payment for work/services performed nor as compensation for lost income. – For the purposes of income taxation, certain costs, such as rents, travel expenses, additional medical insurance, literature, contributions to host institutions and all other expenses directly related to participation in the exchange program, reduce the taxable base of total income received by grantee under such program, if properly documented and claimed with the tax authority. – For the purposes of income taxation per-diems received by grantee under such program also reduce the taxable base of total income received under such program." This Memorandum shall enter into force on the day of receipt, through diplomatic channels, of the last written notification of compliance by the Parties with their respective national legislations required for the entry into force of this Memorandum. Signed in Ljubljana, this 4th day of September 2014, in two original copies, in Slovene and English languages, each text being equally authentic. FOR THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA Jernej Pikalo (s) FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA Joseph A. Mussomeli (s)