LIST OF DOUBLE TAXATION CONVENTIONS

1. List of double taxation conventions currently in force (January 1, 2015)

COUNTRY

OFFICIAL GAZETTE

ALBANIA1

MP – št. 7/09

AUSTRIA

MP – št. 4/98, 22/062, 6/12

ARMENIA

MP – št. 3/11

AZERBAIJAN

MP – št. 8/12

BELGIUM

MP – št. 5/99

BELARUS

MP – št. 3/11

BOSNIA AND HERZEGOVINA3

MP – št. 19/06

BULGARIA

MP – št. 12/04

CANADA

MP – št. 6/01

CROATIA

MP – št. 16/05     

CYPRUS

MP – št. 3/11

CZECH REPUBLIC

MP – št. 2/98

DENMARK

MP – št. 6/02

ESTONIA

MP – št. 11/06

FINLAND

MP – št. 12/04

FRANCE

MP – št. 4/05

GEORGIA

MP – št. 12/13

GERMANY

MP – št. 22/06, 14/11

GREECE

MP – št. 6/02

HUNGARY

MP – št. 16/05     

INDIA

MP – št. 13/04     

ICELAND

MP – št. 8/12

IRELAND

MP – št. 25/02

IRAN

MP – št. 4/14

ISLE OF MAN

MP – št. 6/12

ISRAEL

MP – št. 15/07

ITALY

MP – št. 8/02

KUWAIT

MP – št. 16/10

KOSOVO

MP – št. 16/13

LATVIA

MP - št. 25/02

LITHUANIA

MP - št. 27/01

LUXEMBOURG

MP - št. 6/02, 6/14

MACEDONIA

MP - št. 6/99

MALTA

MP - št. 9/03

MOLDOVA

MP - št. 19/06

NETHERLANDS

MP - št. 4/05        

NORWAY

MP - št. 7/09

PEOPLE'S REPUBLIC OF CHINA

MP - št. 13/95

POLAND

MP - št. 23/97

PORTUGAL

MP - št. 19/03

QATAR

MP - št. 16/10

REPUBLIC OF KOREA

MP - št. 16/05

ROMANIA

MP - št. 25/02

RUSSIAN FEDERATION

MP - št. 11/96

SERBIA / MONTENEGRO

MP - št. 30/03

SINGAPORE4

MP - št. 16/10

SLOVAK REPUBLIC

MP - št. 12/04

SPAIN

MP - št. 6/02

SWEDEN

SFRJ - MP, št. 7/81

SWITZERLAND

MP - št. 15/97, 5/13

THAILAND

MP - št. 12/04

TURKEY

MP - št. 8/02

UKRAINE

MP - št. 12/04

UZBEKISTAN

MP – št. 12/13

GREAT BRITAIN AND NORTHERN IRELAND

MP - št. 12/08

UNITED ARAB EMIRATES

MP – št. 6/14

USA

MP - št. 10/01

2. New conventions which were ratified in Slovenia and are not effective yet

COUNTRY

OFFICIAL GAZETTE

EGYPT

MP – št. 16/10

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1  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.

 

2  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.

 

3  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.

 

4  In Slovenia the provisions of the Agreement have effect:

- with regard to withholding taxes for income derived on or after January 1, 2011;

- with regard to other taxes, chargeable for any taxable year beginning on or after January 1, 2011.