„საქართველოსა და სლოვენიის რესპუბლიკას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ" შეთანხმება
📋 განხილვის ეტაპები
სხდომაზე განსახილველი პროექტი
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საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ევროპასთან ინტეგრაციის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2012-12-25
ბიუროს ნომერი 19
📜 ტექსტი
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სხვა
PROTOCOL
the moment of signing the Agreement between Georgia and the Republic of
^. At for
slovenra
the avoidance or doubre taxation and the prevention of tiscal evasion with
respect to laxes on income and on capital the undersigned have agreed on lhe following
provisions which shall form an integral part , the Agreem;nt.
1 With respect of paragraph .1 Article 2:
It is understood that in the case of Georgia the term (political subdivistons)) means
territorialadministrative units.
2 W[h respect of subparagraph e) of paragraph 1 Article 3:
It is understood that in the case of Georgia, the term "company" means enterprise
entity which exercises an economic aclivity.
or any
3. With reference lo Article 15:
It is understood that in the case of a srovenian company the term " a member of the
board of
directors' means a member of a board of directors (6ran uprave in aran upravnega odbora)
or
of a supervisory board (ilan nadzornega sveta).
4. With reference to Article 21
:
Notwithstanding the provisions of paragraph f, income derived by an individuar who is
a
resident of a contracting state from gambring and rotteries arising in the orher contracrinl
State, may be taxed in lhat olher Contracting Stale
ln witness whereof, the undersigned, duly authorized lhereto, have signed this prolocol
at
se of
2. in
For Georgia:
b
62, o1
fr languages, a iexts
, the Englisn text shall
For the Republic of Slovenia:
შეთანხმება
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შეთანხმება
AGREEMENT
BETt7VEEN
GEORGIA
AND
THE REPUBLIC OF SLOVENIA
V
FOR THE AVOIDANCE OF DOUBLE TAXAT10N
AND THE PREVENT10N OF FISCAL EVAS10N
1/VITH RESPECT TO TAXES ONINCOME AND ON CAPITAL
V
Georgia and the Republic of srovenra. desiring to concrude an Agreement for the Avoidance
of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome
and on Capital,
Have agreed as follows:
CHAPTER I
SCOPE OF THE AGREEMENT
Aハ icle l
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or bolh of the Contracting
States.
V
Article 2
TAXES COVERED
1.
This Agreement shall apply to taxes on rncome and on capital imposed on behalf of a
Contracting State or of its political subdivisions or local aulhorities. jrrespective of the manner
in which lhey are levred.
2 There shall be regarded as laxes on income and on capital all taxes imposed on total
income, on total capital, or on elements of income or of capital, including taxes on garns from
the alienation of movable or immovable property, taxes on total amounts of wages or salaries
pard by enterpnses, as well as taxes on capital appreciation
3. The existing tsxes to which the Agreement shall apply are in particular
a) in Slovenia
(i) the lax on income of legal persons:
(ii) the tax on income of individualsl
(iii) the lax on property:
(hereinafter refened to as "Slovenian tax"):
V
b) in Georgta
(i) profit tax;
(ri) income taxt
(iii) property tax;
(hereinafler refened to as "Georgian tax")
4
The Agreement shall apply also lo any identical or substantially similar taxes that are
imposed after the date of signature of the Agreemenl in addition to, or in place ot. the
existing taxes The competenl authoities of the Contracting States shall notify each other of
any significant changes that have been made in lheir taxation laws.
CHAPTER II
DEF NITIONS
Article 3
GENERAL OEFINITIONS
1 For lhe purposes of this Agreemenl, unless the context otheMise requires.
a) the term "Slovenia" means the Republic of Slovenja and, when used rn a
geographical sense, means the lerritory of Slovenia as well as those maritime areas
ov€r.which slovenia may exercise sovereign or jurisdiclronar rights in accordance
with its internal legislation and internattonal taw:
b) the term "Georgia" means the territory defined by Georgian legrslation including land
territory, its subsoit and the air space above it, internal waters and territorial se;, lhe
sea bed, its sub-soil and the air space above them, in respect of which Georgia
exercises its jurisdiction and sovereignty, as well as lhe contiguous zone, i-he
exclusive economic zone and conlrrental shelt adjacent lo its ierritorial sea, in
respect of whlch Georgia may exercise its sovereign rights and jurisdiction in
accordance wilh the inlernational lawi
c) the terms "a Conlractrng State, and ,the other Conlracting State,, mean Slovenia or
Georgra. as the contexl requires.
d) lhe lerm "person" includes an individual, a company and any other body of
persons;
e) the term "company" means any body corporate or any entity that is treated as a
body corporate for tax purposes,
0 the term "enterprise" applies lo the carrying on of any businessi
g) the terms "enterprise of a Contracting State., and ,'enlerprise of the other
Contracting Stale" mean respectively an enterprise carried on by a resident of a
Contracting State and an enterprise carried on by a resident of the other
Contractrng Statei
h) the term "international lraffic' means any lransporl by a ship or aircraft operaled by
an enterprrse that has ils place of effective management in a Contracling Stale,
except when the ship or aircraft is operated solely between ptaces in th! other
Contracting State;
r) the term "competent authority" means:
in Slovenia: the Ministry of Finance of the Republic of Sloventa or its
authorised representative;
in Georgia: the Ministry of Frnance or its authorised representativei
j) the term "national", in relation to a Conlracling State, means:
(i) any rndrviduat possessing the natronatity or citizenship of that Contracting
State, and
(ii) any legal person, partnershrp or associalron deriving its slatus as such from
the laws in force in that Conlracting State:
k) the tefln 'busrness" tncludes the performance of professional services and of other
activilies of an independent character
2 As regards the apptication of the Agreement at any lime by a Contracting State, any term
not defined therein shall, unless the conlext otheMise requires, have the meaning that il has
at that lime under lhe law of that State for lhe purposes of lhe taxes lo which the Agreement
applies, any meaning under the applicabte lax laws of lhat Slate prevailing over a meaning
given to the term under olher laws of thal State.
▼
Arlicle 4
RESIDENT
1 For the purposes of this Agreemenl the term "resjdent of a Contractng State,,means
any person who under the laws of that State, ls liable to tax therein bt reason of his
domicile, resrdence, place of management or any other criterion of a similar nature, and also
includes that state and any political subdrvision or local authority thereot rhis term,
however does not include any person who rs riabre to tax i, lhat state in respect only of
income from sources in that State or caprtal situated therein
2
Where by reason of the provisions of paragraph I an individual is a resident of both
Contracting States, lhen his stalus shall be delermined as fo ows:
a) he shall be deemed to be a resident onty of the State in which he has a permanent
b)
home available lo him, if he has a permanent home availabte to him in both States.
he shall be deemed to be a residenl onty of lhe State with which his personal and
economrc relalions are closer (centre of vilal interests),
if the State in which he has hls cenire of vitat interests cannol bs determined, or if
he has not a permanenl home availabte to him in either State. he shall be deemed
to be a resident only of the Slale in which he has an habituat abode;
c) tf 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 rs a national:
d) if he is a national of both States or of neither of them, the competent authorilies of
the Contracttng States shall setue the question by mutual agreement
3 where by reason of the provisions of paragraph i a person other than an rndividual is a
resident of both contracting slales, then il shall be deemed to be a residenl only of the state
in which rts place of effective management is situated
Arttcle 5
PERIVIANENT ESTABLISHMENT
1
For lhe purposes of this Agreemenl, lhe lerm "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 establishmenl" includes especially
a) a piace 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 olher place of extractron of natural
resources.
3. A burldrng ste or conslruction or rnstallation pro,ect constitutes a permanent
eslablishment only if it lasls more than six monlhs
4
Notwithstanding lhe preceding provisions of this Article, lhe term "permanent
establishment" shall be deemed not lo include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or
merchandise belonging to lhe 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 enlerprise
solely for lhe 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 carrytng on, for
the enterprise, any other actrvity of a preparatory or auxiliary character:
f) the maintenance of a fixed place of business solely for any combinahon of activities
mentioned in subparagraphs a) lo e) of lhis paragraph. provided that the overall
activity of the fixed place of business resulting from this combination is of a
preparatory or auxiliary character
5 Notwrthslanding the provisions of paragraphs 1 and 2, where a person - other than an
agenl of an independent status to whom paragraph 6 applies - is acting on behalf ot an
enterpnse and has, and habitually exercises. rn a Contractrng Stale an authority to conclude
contracts in the name ot the enterprise. lhat enlerprise shall be deemed to have a permanent
establishmenl in that State in respect o, any aclivilies which that person undertakes for the
enterprise, unless the activities of such person are limited to those mentioned in paragraph 4
which, if exercised through a fixed place of business, would not make this ftxed place of
business a permanent establishment under the provisions of that paragraph
6
An enterprise shall not be deemed to have a permanent establishment in a Contracting
State merely because il carries on business in that State through a broker, generat
commission agent or any other agent of an lndependent status, provided that such persons
are acting in the ordinary course of their business. However, when lhe activities of such an
agenl are devoted wholly or almost wholly on behalf of that enterprise, and condrtions are
made or imposed between that enterprise and the agent in their commercial and financial
relations which differ from those which would have been made between independenl
I
enlerprises, he will not be considered an agent of an independenr stalus within the meaning
of this paragraph.
7 The facl that a company which is a resident of a Contracting State controls or is
conlrolled by a company which is a resrdent of the other contracrrng state, or which carries
on business in that other state (whether lhrough a permanent esta-blishment or otheMise),
shall not of itself constitute erther company a permanent establishment of the other.
V
CHAPTER III
TMATION OF INCOME
Anicle 6
INCOME FROM IIVMOVABLE PROPERTY
1 lncome derived by a resident of a Contracting State from immovable property (including
income from agriculture or foreslry) situated in the other Contracttng State may be laxed in
that other State
2 The term "immovable property" shall have the meaning which it has under lhe law of lhe
Contracting State in which the property in question is situated The term shall in any case
include property accessory to immovable property, liveslock and equipment used in
agriculture and forestry, righls to which the provisions of general law respecling landed
property apply, usufruct of immovable prope(y and rights lo variable or fixed payments as
consideration for the working of, or the righl lo work, mineral deposits, sources and other
natural resources; ships and aircraft shall nol be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direcl use, letting,
oI use in any other form of immovable property
4
The provisions of paragraphs 1 and 3 shall also apply to lhe income from tmmovable
properly ot an enterprise.
10
Arl cle 7
BUSINESS PROFITS
'l
rhe profits of an enterprise of a contracting state shal be taxabre onry in that state
unless the enlerprise carries on busrness in the other contracting state throug'h a permanent
establishment situated lherein. lf the enterprise carries on businiss as aforeiaid, lhe profits
of the enterprse may be raxed in the other state but onry so much of them as is attributabre
to lhat permanent establtshment
2 subject to the provisions of paragraph 3, where an enterprise or a contracting state
carries on business rn the other contracri rg state through a permanent estabrishment
situated therein, there shal in each contraating state b; attri6uled to that permanent
establishment lhe profils which it might be expected to make if it were a distinct and
separale
enlerprise engaged in the same or similar aclivities under the same or similar conditions
and
dealing wholly independen|y wilh the enterprise of which it is a permanent eslabtrshmenl
3. ln determrnrng the profrts of a permanent establishment, there shal be aflowed as
deduclions expenses which are incurred for the purposes of the permanent establishment,
rncluding executrve and generat administrative expenses so incurred, whether in
tne State in
which the permanent establishment ts situated or elsewhere
4. lnsofar as rt has been cusromary in a conlracting state to delermine lhe profits lo be
atlributed to a permanent establishment on the basis df an apporlionment
of lhe enterprise to its various parts, nolhing in paragraph 2'shall preclud
state from determtning the profits to be taxed by- such an apponron
customary; the method of apportionment adopted ahall, howevei, be su
shall be in accordance with the principles contained in this Article
5
No profits shafl be attributed lo a permanent estabrishment by reason of the mere
purchase by that permanent establishment of goods or merchandise
tor lhe enterprise
6, For the purposes of the preceding paragraphs, the profits lo be allrjbuted lo the
pcrmanent eslabrishmenl shafi be determined by the same
method year by year unress there
is good and suffrcient reason to the contrary
7
where prolits rncrude rtems of income which are deart wrth separatery in other Articres
of
this Agreement, lhen the provisions of rhose Anicres shafl not be affected
by the provisions of
this Artrcle
Anicte
I
SHIPPING AND AIR TRANSPORT
'1 Profits from the operation of ships or arrcraft in internalional tralfic shall be taxable only in
the Contracting State in which lhe place of effeclive management of the enterprise is
situaled
2
lf lhe place of effective managemenl of a shipping enterprise is aboard a ship, then it
shall be deemed to be situated in the Contracting State in which the home harbour of lhe
ship is situaled, or, if there is no such home harbour, in the Contracting Stale in which the
operator of the ship iS a resident.
3 The provrsrons of paragraph 1 shall also appty to profits from the participation in a pool, a
joint business or an inlernational operating agency.
V
V
つ
Art cle 9
ASSOCIATED ENTERPRISES
1
Where
a) an enlerprise of a Contracting State participates direc y or indirec y in the
managemenl, control or capital of an enlerprise of lhe other Contracting State, or
b) the same persons participate directly or indirectly in lhe management, control or
capital of an enterprise of a Conlracling State and an enterprise of the other
Contracting State,
and rn either case condilions are made or imposed between the lwo enterprises in their
commercial or financial relations which differ kom those which would be made between
independent enterprises, lhen any proftts which would, but for those conditions, have
accrued to one of the enterprises, bul by reason of those condilions, have not so accrued.
may be rncluded rn the profrts of lhal enterpflse and taxed accordingly
2. Where a Conkacting Stale includes in the profits of an enterprise of lhat Slate and taxes
accordingly - prottls on which an enterprise ot the other Contracting State has been charged
lo tax in that other Stale 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 whlch would have been made between rndependent enterprises, then that
olher Stale shall make an appropriale adjustment to the amount of the iax charged therein
on those profils rf lhat other State consrders the adjustment Justified. tn determining such
adjustment, due regard shall be had to the other provisions of this Agreement and the
competent authorities of the Contracting States shall if necessary consult each other
Artrcle 10
DIVIDENDS
1
Dividends paid by a company which rs a resrdent oF a Contracting Slale lo a restdenl of
the other Conlracting State may be taxed in that other State
2. However, such dividends may also be laxed in the Contracting Slate of which the
company paying the dividends is a resident and according to the laws of that Stale, but if the
beneficial owner of the dividends is a resldent of the other Contracting State. the tax so
charged shall nol exceed 5 per cent of the gross amount of the dividends The competent
authorities of the Contracting States shall by mutual agreement settle the mode of application
of these limilations.
This paragraph shall not affect the taxatron of the company in respecl ot the profits out
of which the dividends are paid
3. The term "dividends" as used in this Article means income from shares, "jouissance"
shares or 'louissance" rights, mining shares, founders' shares or other rights, not being debt-
claims, participating in profils, as well as income from olher corporate rights which is
subjecled to the same taxation lreatment as income from shares by the laws of lhe State of
which lhe company makrng the distribution is a resident
4. The provrsions of paragraph 1 and 2 shall nol apply if the beneficial owner of the
dividends, being a resident of a Conlracting State, carries on busrness rn the other
Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and lhe holding in respect of which the dividends are
paid is effectively connected with such permanent establishment ln such case the provisions
of Article 7 shall apply.
5 Where a company which is a resident of a Contracting Stale derives profits or income
from the other Contractrng State. that other State may not impose any tax on the dividends
paid by the company, except insofar as such dividends are paid lo a resident of thal other
State or insofar as the holding in respect of which the dividends are paid is effectively
connected with a permanent eslablishment situated in that olher State, nor subject the
company's undrstributed profits to a iax on the company's undiskibuted profits, even if the
dividends paid or the undistributed profits consist wholly or partly of profils or income arising
in such other Slate
A(icle 1 1
INTEREST
1 lnterest arising in a contracting stale and paid to a resident of the other contracling 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 lo the laws of that slate, but if the beneficial owner of the interest is a resident ol
the olher Contracting State, the tax so charged shall not exceed 5 per cent of the gross
amount of lhe interest The competent authorlties ol the contractrng states shall by mutuat
agreement setlle lhe mode of appticatron of this limrlation
3
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State
shall be exempt from tax in that State if:
a) the payer of the interest is the Government of lhat Conlracting Slale or a political
subdivision or a tocal authority or Central Bank thereof;
b) the interest rs paid ro the Government of the other contracting state or a political
subdivision or a local authority or Central Bank thereof,
c) the interesl is paid in respect of a loan made, approved, guaranteed or insured by
tnstltutton which is authorised rn accordance with internal law on insurance and
frnancing of international business transactions thereof.
4 The term "inlerest" as used in this Article means income from debt-claims of every kind,
whether or not secured by mortgage and whether or not carrying a right to participate in the
debtols profils, and in parlicular. income from government securities and income from bonds
or. debentures, rncluding premiums and prizes attaching to such securities, bonds or
debenlures Penalty charges for late payment shall not -be regarded as interest for the
purpose of thls Article,
5 The provisions of paragraph '1, 2 and 3 shal not apply if the beneficial owner of the
interest, being a resident of a contracring state, carries on busrness in the other conhacting
state in which the interest arises, through a permanent establishment situated therein and
the debt-claim rn respect or rvhrch the rnterest is paid is effectrvely connected with such
permanent establishment ln such case the provisions of Articte 7 shail apply
6 lnterest shall be deemed to arise rn a contractng state when the payer is a resident of
lhat slate. where, however, rhe person paying the inlerest, wherher he is a resident of a
contracling slate or nol, has in a contracting siate a permanent establishmenl 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 shalt be deemed lo anse in the
State in which lhe permanent establishment is situated
T where, by reason of a speciar rerationship belween the payer and the beneficiar owner or
between bolh 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 woutd have been agree-O upon
by the payer and the benefrciar owner in the absence of such rerarionship, rhe piovisions of
this Artrcle shall apply oniy to rhe rast-mentioned amount. ln such case, the excess parl of
lhe payments shall remain taxable accordrng to the laws o{ each contracling state, due
regard being had to the other provisrons oF this Agreement
Article 12
ROYALTIES
1 Royalties arising in a Contracting Slate and beneficially owned by a residenl of the other
Conlracting Stale may be taxed ln that other State
2 However, such royalties may also be taxed in the Contracting State in which they arise
and according to the ,aws of that State but if the beneficial owner of the royalties is a
resident of lhe other Conkacting State, the tax so charged shall not exceed 5 per cent of the
gross amounl of such royallies. The competent authorilies of the Contracting Stales shall by
mulual agreemenl settle the mode of applicalion of this limitation
3. The term "royallies" as used in this Article means payments of any kind received as a
consideration for the use of, or the right lo use, any copyright of lrterary, artistic or screntific
work including cinematograph films, any patent, trade mark, design or model, plan, secret
formula or process, or for information concerning industrial, commercial or scientific
exPeflence.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the
royalties. being a resrdent of a Contracting Stale, carries on business in lhe other Conlracting
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. ln 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
lhat State Where. however, lhe person paying the royalties, whether he rs a resident of a
Contracling State or not, has in a Contracting State a permanenl establishment in connection
with which lhe Iiability 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 relalionship between the payer and the beneficial owner or
between both of them and some other person, lhe amount of the royalties, having regard to
the use, right or information tor which they are paid, exceeds the amount which would have
been agreed upon by the payer and the beneficial owner in lhe absence of such relationship,
lhe provisions ot this Artrcle shall apply only to the last-mentioned amount In such case. the
excess part of the payments shall remain taxable accordrng to the laws of each Contracting
State, due regard being had to the other provisions of this Agreement.
V
16
Arlicle '13
CAPITAL GAINS
1
Gains derived by a resident of a Contracting State from the alienalion of immovable
property referred to in Article 6 and situated in the other Contracling State may be taxed in
that other State
2 Gains derived by a resident of a Contracting State from the alienation of shares or of an
comparable interest of any krnd derivrng more than s0% of their value drreclly or indirec y
from immovable properly situated in lhe other Contracting State may be taxed tn that other
State.
3 Gains from lhe alienalion of movabte property torming part of the business property of a
permanent establishmenl which an enterprise of a Contracting State has in the other
Contracting State including such gains from the alienation o, such
permanent
establishment (alone or with lhe whole enterprise), may be taxed in that other State.
a
4. Gains from the alienation of ships or aircraft operated in international lraffic or movable
property pertaining to the operation of such ships or aircraft, shall be taxable only in the
Contracting State in which the ptace of effective management of the enlerprise is situited
5
Gains from the alienatlon of any property other than that referred to in paragraphs 1, 2, 3
and 4, shall be taxable only in the Contracltng State of which lhe atienator is a resident.
′
︐
Article 14
INCOIVE FROM EI\,,IPLOYN4ENT
'l Subject lo lhe provisions of Articles 15. 17, '18 and 19. salaries, wages and olher similar
remuneration denved by a resident of a Contracting State in respect of an employmenl shall
be taxable only in that State unless the employment is exercised in the other Contracting
State. lf the employment is so exercised, such remuneration as is derived therefrom may be
laxed in that olher State
2 Nolwithslanding the provisions of paragraph 1, remuneration derived by a resident of a
Contracting State in respect of an employment exercised in the olher Contractrng State shall
be taxable only in the first-mentioned State rf.
a) the recipient is present in the other State for a period or periods nol exceeding in the
aggregate 183 days in any twelve month period commencing or ending in the fiscal
year concerned, and
b) the remuneration is paid by. or on behalt ol, an employer who is not a resident of the
other Stale, and
c) the remuneration is not borne by a permanenl eslablishmenl which the employer has
in the other State.
3. Notwithstanding the preceding provisions of lhis Article, remuneratron derived in respect
of an employment exercised aboard a ship or aircraft operated in international traffic, may be
taxed in the Contracting Slate rn which the place ol effective management of the enterprise is
situated.
A「 tcle 15
DIRECTORS.FEES
Directors'fees and other sim‖ ar payments derived by a resident of a cOntract ng state in his
capac‖ y as a member ofthe board ofdi「 ectors Of a company which ls a resident ofthe other
Contracting State may be taxed in that Other State
V
19
Article 16
ARTISTES AND SPORTSMEN
1 Notwithstanding lhe provisions of Article 7 and 14, income derived by a resident of a
Contracting State as an entertainer, such as a theatre, motion picture, radio or television
arliste, or a musician, or as a sportsman from his personal aciivities as such exercised in the
other Contracting State, may be laxed in that other State.
2. Where income in respect of personal activities exercised by an enterlainer or a sportsman
in his capacity as such accrues not to the enterlainer or sportsman himselt but to another
person, thal income may, notwithstanding the provisions of Articles 7 and 14 of this
Agreement, be taxed in the Contracting State in which the activities of the enterlainer or
sportsman are exercised.
3 The provisions of paragraphs 1 and 2 shall not apply to income derived trom activilies
exercised in a Contracting State by an entertainer or sportsman if the yisit to that State is
wholly or marnly supported by public funds of the other Contracting State or a polrlical
subdivision or a local authority thereof. ln such a case, the income shall be taxable in the
Contracting State ot which the arliste or sportsman js a resident
20
Article 17
PENSIONS
Subjecl lo lhe provrsions of paragraph 2 of Article 18, pensions and other similar
remuneration paid to a residenl of a Contracling Stale in consideration of pasl employment
shall be taxable only in that State.
V
V
Article 18
GOVERNMENT SERVICE
'1.
a) Salaries, wages and olher similar remuneration paid by a Conlracting State or a
b)
political subdivision or a local authority thereof to an individual in respect of services
rendered to thal State or subdivrsion or authority shall be laxable only rn lhat State
However. such salaries wages and other srmrlar remuneralion shall be taxable only
in lhe olher Conlracting State if lhe servrces are rendered rn that State and the
individual is a resident of that State who:
is a national of that State; or
did not become a resident of that State solely for the purpose ol rendering the
services
(i)
(ii)
2 a) Nolwithstanding the provisions of paragraph 1, pensions and other similar
remuneration paid by, or out of funds created by, a Contracting State or a political
subdivision or a local authority thereof to an individual in respect of services rendered
to lhat State or subdivision or authority shall be taxable only in that State.
b) However, such pensions and other similar remuneration shall be taxable only in the
other Conlracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15. 16 and 17 shall apply lo salaries, wages, pensions and
other similar remuneration in respect ol services rendered in connection with a business
carried on by a Contracting State or a political subdivrsion or a local aulhority thereof
V
Arlicle 19
PROFESSORS AND RESEARCHERS
ation of a university, college, school
cting Stale and recognized by the
ily present in that other Contracting
esearch, or both, at the educalional
m the date of his first arrival in that
remuneration for such leaching or research
2
t other Contractjng State on his
No exemption shal be granled under paragraph 1 with respecr lo any remuneration
for
research if such research is undertaken not in lhe public interest but for the private
benefit of
a specific person or persons
Arlicle 20
SIUDENTS
1
Payments whrch a student or business apprenlice who is or was jmmediately before
visiting a Contracting State a resident of the other Contracting State and who rs present in
the first-mentioned Stale solely for the purpose of his education or training receives for the
purpose of his mainlenance, educalion or trarning shall not be taxed tn that Stale, provided
thal such payments arise from sources outside that State
2. ln respect of grants. scholarships and remuneration from employment nol covered by
paragraph 1, a sludent or business apprentice referred lo 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
V
V
Article 21
OTHER INCOME
'1 ltems of income of a resident of a Contracting Staie, wherever arising, not dealt with in
the foregoing Arlicles of this Agreement shatt be taxabte onty in that State
2. The provision of paragraph '1 shall not apply to income, other than income from
immovable property as deftned in paragraph 2 ol Anicle 6 of this Agreement, if the recipient
of such rncome, being a resident of a contracting state, carries on busrness in the other
Contracting Stale through a permanent estabtishment situaled therein and the right or
property in respect of which the income is paid is effectively connected with such permanent
establishment. ln such case the provisions of Article 7 of this Agreement shall apply
V
V
CHAPTER IV
TAXAT10N OF CAPITAL
Article 22
CAPITAL
1, Capital repres€nted by immovable protErly referred to in Arlicle 6, owned by a resident of
a Contracting State and siluated in the other Contracting Stale, may be taxed in that other
Siale.
2 Capilal represenled by movable property forming pa( of the business property of a
permanent establishment which an enterprise of a Contractrng State has in the other
Contracting State may be taxed in that other Contracting State
3. Capital represented by ships and aircraft operated in international traffic, and by movable
properly pertaining to the operation of such ships and aircraft, shall be taxable only rn the
Contractng State in which the place of effoctive management of the enterprise is situated
V
4 All other elements of capital of a resrdent of a Contracling State Shall be taxabte only in
that Stale
▼
26
CHAPTER V
METHODS FOR ELIMINAT10N OF DOUBLE TAXAT10N
Article 23
ELIMINATION OF DOUBLE TAXATION
'1 Where a resident of a Contracttng State derives lncome o[ owns
capital which, in
accordance with the provisions o, this Agreement, may be taxed in the oltrer Contracilng
State, the firsl-mentioned State shaI allow:
a) as a deduction from the tax on the rncome of thal residenl, an amount equal to the
income tax paid in that other State,
b) as a deduction from lhe tax on lhe capital of that residenl, an amount equal to the
capital lax paid in thal other State
such deduction rn either case shall not, however, exceed thal part of the income tax or
capilal tax, as computed before the deduction rs given, which is attributable, as lhe case may
be, to lhe income or the capital which may be taxed in that other State
2 where in accordance with any provision of the Agreement income derived or capitar
owned by a resident of a contracting state is exempl from tax in that state, such state may
nevertheless, in calculating the amounl of tax on the remaining income or capital of such
resident, take inlo account the exempted income or capital
CHAPTER VI
SPECIAL PROVISIONS
Arlicle 24
NON-DISC R IM INAT IO N
'l Nationals of a contracting state shar not be subjected in lhe olher conlracting stale to
any taxation or any requiremenl connected therewith, which is other or more burdensome
than lhe taxation and connected requirements to which nationals ot thal other stale in the
same circumstances, in particular with respect to residence, are or may be subjecled 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 shalt not be subjected in
either Contractrng State lo any taxation or any requirement connecled lherewith, which js
other or more burdensome lhan the taxation and connected requiremenls to which nationals
of the State concerned in the same circumstances, in particular with respect to residence,
are or may be subjected.
3 The taxation on a permanenl establishment which an enterprise of a Contracting State
has in the olher Contracting Slate shall not be less favourably tevied in that other Staie than
the taxation levied on enterprises of that other state carrying on the same actlvilies. This
provision shall not be construed as obliging a Contracting State to grant to residents of lhe
other Conlracting State any personal allowances, reliels and reductions for taxation purposes
on accounl of civil status or family responsibilities which it grants to its own residents
4. Excepl where the provisions of paragraph 1 of Article g. paragraph 7 of Articte j , or
1
paragraph 6 ol Arlicle 12, aggly, interest, royallies and other disbursements peld by an
enterpnse of a Conlracting Stale to a residenl o[ lhe other Contracling State shall, for the
purpose of determinrng the taxable proflts of such enterprise. be deductrbte under lhe same
conditions as if they had been paid to a restdent ot the firsl-mentioned State. Similarly, any
debts of an enterprise of a Contracting Stale to a resident of the other Conlracting State
shall, for the purpose of determining the laxable capltal of such enterprise, be deductible
under the same conditions as if they had been conlracted to a resident of the first-mentioned
State
5
Enlerprises of a Contracting State. the capital of which is wholty or partly owned or
controlled, directly or indrreclly. by one or more residents of the other Contracting State, shall
not be subiected in the first-mentioned State to any laxation or any requirement connecled
lherewrth which is other or more burdensome than the taxation and connected requirements
to which other similar enterprises of the first-mentioned Stale are or may be subjected,
6. The provisions of this Article shall, notwithstanding the provisions of Articte 2, appty to
taxes of every kind and description.
Article 25
MUTUAL AGREEMENT PROCEDURE
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 provisrons oF this Agreement, he
may, irrespective of the remedies provided by lhe domestic la\,.r of lhose Statea, present his
case to the competent authority of the contracting state of which he is a resident or, rf his
case comes under paragraph 1 0f Arlicle 24, to that of the contracting state of which he is a
national rhe case must be presented within three years from the first notification of the
action resulling in taxation nol rn accordance with the provtsions of the Agreement
2 The compelent authority sha endeavour, if the objectron appears to it to be Justified and if
it is no itself able to arrive at a satisfactory solution, to resolve the case by mutial agreement
with the competent aulhority of the olhe. conlracting state, with a view to the avoidance of
taxation which is not in accordance with lhe Agreement. Any agreemenr reached shall be
implemented notwithslanding any time limlls in the domestic taw ol the contracting states.
3. The competent authorities oI the contracting states shal endeavour to resolve by mutual
agreement any drfficulties or doubls arising as to the interpretation or application of the
Agreement rhey may arso consult together for the elimination of doubre taxation in cases
not provided for rn the Agreement.
4. The competent authorities of the contractrng states may communicate with each other
directly, including through a joint commission consisiing of themselves or rheir
representatrves, for the purpose of reaching an agreemenl in the sense of the preceding
paragraphs
Article 26
EXCHANGE OF INFORMATION
1 The competent authoriries of lhe contracling states shal exchange such informarion as is
foreseeably relevant for carrying out the provrs-ions of this Agreement
or to lhe adminiskation
or enlorcemenr or the domestic raws of the contracting statds
concerning taxes ot every iinJ
and description imposed on behalf of the contracting-Slates,
oiti political subdivisions
or local aulhoritres. insofar as the taxation thereundir is not contiary "i,
to this Agreement rhe
exchange of informalion is nol ,eslricted by Arllcles 1 and Z.
*
2 Any information received under paragraph 1 0f this Anic. by a contractrng stale shalr be
lreated as secret in the same manner as inrormarion obtained under
tne oimestic raws oi
that stale and shal be discrosed onry to persons or authorities (incruding
courts ano
administrative bodies) concerned with the assessment or cottection
of, the enforcement or
prosecution in respect of, the determination of appears in reration
to, the taxes referred to in
paragraph 1. or the oversighl of the above. such persons or aulhorities
shall use the
rnrormallon onty tor such purposes. They may disclose the information
in public court
proceedings or in judicial decisions.
3. ln no case sharr the provisions of paragraphs 1 and 2 of this Articre be construed so as to
rmpose on a Contracting State the obligation:
a) to carry oul administrative measures at variance with the raws and adminisrrative
practice of that or of the other Contracting State;
b) to supply information which is not obtainabre under the raws or in rhs normar
course of the administration of that or ofthe other Contracting State;
c) to suppry information which wourd discrose any lrade, business, industriar,
commerciar or professionar secret or trade process, or information the discrosure
of which would be contrary to public policy
4 rf infomatron rs requested by a contracting state in accordance with this Articre, the other
uonrractrng state shal use its information gathering measures to oblain the iequested
information, even though that other state miy not rGed such infomation
purposes. The obrigation conrained in the preceding sentence is subject
lor its own tax
to the rimirations of
paragraph 3 but in no case shafl such.rimitations be construed
ro permit a conrra"tinl state
to_ decline to supply information solely because
Information
decrin
it has no domestic interest ii such
5. ln no
ro
V
financial
it
relates
ff""ffiH""ffi r'[]10" 3r,T'flj,il: :lfrl?
n agency or a flduciary capacity or because
30
Atlicte 27
[4El\ilBERS OF DtpLOMATtC tMtSStONS AND CONSULAR POSTS
Nothing in this Agreemenr shaI affect the fiscar privireges of members of dipromatic
missions
or consurar posts under the generar rures of internationar raw or under the provisions
oi
special
agreemenls
V
V
31
A■ icle 28
AMENDMENTS
of the Contracting states, amendments may be made to lhis
ProlocOIs making integral parts Of this Agreement These
Agreement
ntO fOrce in accOrdance tO the prOvisiOns Of the Article 29 of this
CHAPTER VII
FINAL PROVISIONS
Article 29
ENTRY INTO FORCE
]-
E":1. of th€.contracting states.sha, notiFy
comptetion of the procedures reouirqct !y
rhis Asreement shaI enter into roice on
2 This Agreenrent shall have efiect
rhe other through dipromatic channers of
It"'u*l_ it l
t'r,e'0"f,'"
"'ri.vrinrl'ior""
the
of thrs Agreement
";;;ri;;i#'il notitication
V
＾
０
Article 30
TERMINATION
This Agreement shall remain in force untir lerminated by a contracting state. Either
Contracling State may terminale the
through diplomatic chan-nels, OV giving
written nolice of rermination at leasr six
re the end of any calendar yea, tor6wini
after the period of five years from the d
the Agreement enters rnto iorce ln suci
event, lhe Agreement shall cease lo
ha
l:
ａ
ｂ
in respecl of taxes withheld al source, to income derived on or after 1 January of the
calendar year next following the year in tJhich the nottce is given;
in respect of other taxes on income and on capital, to iaxes chargeable for any
taxable year beginning on or after 't January of the calendar yea, neit following th6
year in which the notice is given.
lN WITNESS WHEREOF the undersigned, duly authorized lhereto, have signed this
Agreemenl
.jq duplicate at
-DQNE
Ctum(ftr
θ
″
this 6
6sy 61
2012, in the Ceo「̀/′
gian,Slovenian and Eng‖ sh ianguages, a‖ texts
being equa‖ y authentic in case of divergence between any Ofthe texts,the Enghsh text sha‖
prevarl
For Georgia:
For the Republc ol Slovenra
34