1) Provisions of the Protocol between the Republic of Slovenia and the Republic of Austria amending the Convention for the avoidance of double taxation with respect to taxes on income and on capital signed in Ljubljana on 1 October 1997 have effect in respect of taxes for any fiscal year beginning on or after the 1st January 2007.
2) According to paragraph 2 of Article 28 of the Convention, the Convention is applicable:
- in respect of taxes withheld at source, to income derived on or after February 1, 2007;
- in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after January 1, 2007.
3) For the purposes of Article 27 (Exchange of Information), the provisions shall have effect on or after the date on which the Convention enters into force. Convention has entered into force on May 4, 2009.
