2. člen Zakon o ratifikaciji pogodbe med SFR Jugoslavijo...

2. člen

Besedilo pogodbe v angleškem izvirniku in slovenskem prevodu se glasi:

CONVENTION <br /> BETWEEN THE SOCIALIST FEDERAL REPUBLIC OF YUGOSLAVIA AND THE REPUBLIC OF CYPRUS FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

The Socialist Federal Republic of Yugoslavia and the Republic of Cyprus desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, have agreed as follows:

Article 1

PERSONAL SCOPE

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXED COVERED

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or a political subdivision or a local authority thereof, irrespective of the manner in which they are levied.

2. There shall he regarded as taxes 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 gains from the alienation of movable or immovable property, taxes on the :total amounts of wages or salaries paid by enterprises, as taxes on capital appreciation.

3. The taxes to which the Convention shall apply are:

a) in Yugoslavia:

i) the tax on income of a basic organisation of associated labour;

ii) the tax on a worker's personal income;

iii) the tax on personal income from independent agricultural activity;

iv) the tax on personal income from independent economic activity;

v) the tax on personal income from independent professional activity;

vi) the tax on personal income from copyrights, patents and technical innovations;

vii) the tax on revenue from capital and capital rights;

viii) the tax on capital;

ix) the tax on total revenue of citizens;

x) the tax on income of a foreign person from economic and professional activities;

xi) the tax on a compensation of a foreign person from investments in a domestic organisation of associated labour;

xii) the tax on income of a foreign person from investment projects;

xiii) the tax on revenue of a foreign person from passenger and cargo transport;

(hereinafter referred to as Yugoslav tax");

b) in Cyprus:

i) the income tax;

ii) the capital gains tax;

iij) the immovable property tax;

iv) the special contribution;

(hereinafter referred to as Cyprus tax").

4. The Convention shall apply also to any identical or substantially similar taxes which are imposed 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 to each other any substantial changes which have been made in their respective taxation laws.

Article 3

GENERAL DEFINITIONS

1. For the purposes of this Convention:

a) the term “Yugoslavia” means the Socialist Federal Republic of Yugoslavia, and when used in a geographical sense it means the territory of Yugoslavia and an area beyond the territorial sea of Yugoslavia within which Yugoslavia may, on the basis of the Internal law and in accordance with International law, exercise the rights to exploration and exploitation of the sea-bed and subsoil and their natural resources;

b) the term “Cyprus” means the Republic of Cyprus, and when used in a geographical sense it means the territory of Cyprus and an area beyond the territorial sea of Cyprus within which Cyprus may, on the basis of the internal law and in accordance with international law, exercise the rights to exploration and exploitation of the sea-bed and subsoil and their natural resources;

c) the terms “a Contracting State” and “the other Contracting State” mean Yugoslavia or Cyprus as the context requires;

d) the term “national” means:

i) in the case of Yugoslavia, any individual possessing the nationality of the Socialist Federal Republic of Yugoslavia under the Yugoslav laws;

ii) in the case of Cyprus, all individuals possessing the nationality of Cyprus, and all legal persons, partnerships and associations deriving their status as such from the laws in force in Cyprus;

e) the term “person”:

i) in the case of Yugoslavia, means an individual and any legal person;

ii) in the case of Cyprus, includes an individual, a company and any other body of persons;

f) the term “Company” means;

i) in the case of Yugoslavia, an organisation of associated labour and any other legal person subject to tax;

ii) in the case of Cyprus, any body corporate or any entity which is treated as a body corporate for tax purposes;

g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean, as the context requires, in the case of Yugoslavia, an organisation of associated labour and other self managed organisation and community, working people who individually perform activity independently and an enterprise established outside the territory of Yugoslavia carried on by a resident of Yugoslavia, and in the case of Cyprus an enterprise carried on by a resident of Cyprus;

h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

i) the term “competent authority” means:

i) in the case of Yugoslavia, the Federal Secretariat of Finance or its authorised representative;

ii) in the case of Cyprus, the Minister of Finance or his authorised representative,

2. As regards the application of the Convention by a Contracting State any term not defined therein shall have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.

Article 4

RESIDENT

1. For the purposes of this Convention, the term »resident of a Contracting State« means any person who, under the laws of that State, has in that State his domicile, residence, place of management or any other criterion of a similar nature.

2. Where by reason of the provisions of paragraph 1 of this Article 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 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 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 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 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 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of affective management is situated.

Article 5

PERMANENT ESTABLISHMENT

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) 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 or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.

4. Notwithstanding the provisions of paragraphs 1, 2 and 3 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 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 for collecting information for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of advertising, supply of information, scientific research or similar activities which have a preparatory or auxiliary character, for the enterprise;

f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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.

5. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, where a person - other than an agent of in independent status to whom paragraph 6 of this Article 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 4 of this Article 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.

6. 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.

7. 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 on that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6

INCOME FROM IMMOVABLE PROPERTY

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 in this Convention have the meaning which it has under the law of the Contracting State in which the property in question is situated. Ships, boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 of this Article 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 of this Article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Article 7

BUSINESS PROFITS

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 of this Article 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 maybe 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. Compensation derived in Yugoslavia by a reorganisation of associated labour may be taxed in Ygosident of Cyprus from his investments in a domestic slavia.

8. 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.

Articles 8

SHIPPING AND AIR TRANSPORT

1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

2. If the place of effective management of a shipping enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.

3. The provisions of paragraph 1 of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Article 9

ASSOCIATED ENTERPRISES

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 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.

Article 10

DIVIDENDS

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 be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the law of that State, but the tax so charged shall not excesed 10 per cent of the gross amount of the dividends.

3. Notwithstanding the provisions of paragraph 2, as long as Cyprus does not impose a tax on dividends in addition to the tax chargeable on the profits or income of a company, dividends paid by a company which is a resident of Cyprus to a resident of Yugoslavia shall be exempt from any tax in Cyprus which may be chargeable on dividends in addition to the tax chargeable on the profits or income of the company.

4. The term “dividends” as used in this Article means, in respect of Cyprus, income from 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 taxation laws of that State of which the company making the distribution is a resident.

This term does not comprise any compensation derived in Yugoslavia by a resident of Cyprus from his investments in a domestic organisation of associated labour.

5. The provisions of paragraph 1 of this Article shall not apply if the recipient 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, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent, establishment or fixed base. In such case the provisions of Article 7 or Article 13 of this Convention, as the case may be, 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 fare paid is effectively connected with a permanent establishment or a fixed base 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.

Article 11

INTEREST

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. Interest referred to in paragraph 1 of this Article may also be taxed in the Contracting State in which it arises and according to the laws of that State, but the tax so charged shall not exceed 10 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. The term “interest” as used in this Article means income from Government securities, bonds or debentures, whether or hot secured by mortgage and whether or not carrying a right to participate in profits, income from debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the State In which the income arises.

4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient 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, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Atricle 7 or Article 14 of this Convention, as the case may be, shall apply.

5. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or 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 or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, than such interest shall be deemed to arise in the State In which the permanent establishment or fixed base in situated.

6. Where, by reason of a special relationship between the payer and the recipient 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 recipient 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.

Article 12

ROYALTIES

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. Royalties referred in paragraph 1 of this Article may also be taxed in the Contracting State in which they arise and according to the laws of that State, but the tax so charged shall not exceed 10 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 of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films and tapes for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient 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, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, shall apply.

5. Royalties shall, be deemed to, arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or 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 or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, than such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the recipient or between both of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would be agreed upon between the payer and the recipient 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.

Article 13

CAPITAL GAINS

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 or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the (operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 of this Article shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14

INDEPENDENT PERSONAL SERVICES

1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State, unless:

a) he has a fixed base regularly available to him in the other Contracting State (for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or

b) his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other State.

2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, and 18 of this Convention, 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 there from may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1 of this Article, 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 the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and

b) the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and

c) the remuneration is not borne by a permanent establishment or a fixed base which the person has in the other State.

3. a) Remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of an employment shall be taxable only in that State.

b) However, such remuneration shall be taxable only in the other Contracting State if the employment is exercised 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 exercising employment.

4. Remuneration in respect of employment in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof, shall be taxable in accordance with the provisions of paragraphs 1and 2, of this Article.

5. Remuneration derived by a resident of Yugoslavia in respect of employment in the Joint Economic Representation of Yugoslavia or the Tourist Federation of Yugoslavia shall be taxable only in Yugoslavia.

6. Remuneration derived by a resident of Cyprus in respect of employment in the Cyprus Tourist Organization shall be taxable only in Cyprus.

7. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.

Article 16

FEES DERIVED FROM WORK ON JOINT BUSINESS BOARD (DIRECTORS FEES)

1. Directors’ fees and other similar payments derived by a resident of Yugoslavia in his capacity as a member of the board of directors of a company which is a resident of Cyprus may be taxed in Cyprus.

2. Fees end other similar payments derived by a resident of Cyprus in his capacity as a member of a joint business board of a company which is a resident of Yugoslavia may be taxed in Yugoslavia.

Article 17

ARTISTES AND ATHLETES

1. Notwithstanding the provisions of Articles 14 and 15 of this Convention, 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 an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15 of this Convention, be taxed an the Contracting State in which the activities of the entertainer or athlete are exercised.

3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of personal activities of an entertainer or an athlete in his capacity as such being (a resident of a Contracting State shall be taxable only in that State if the activities are exercised in the other Contracting State the framework of a cultural or sports exchange programme approved by both Contracting States.

Article 18

PENSIONS

1. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

2. a) Pensions paid by a Contracting State or a political subdivision or a local authority thereof out of the budget or special funds to an individual shall be taxable only in that State.

b) However, such pensions shall be taxable only in the other Contracting State if the individual is a resident of and a national of that State.

3. Pensions paid to a resident of a Contracting State in respect of employment connected with a business carried on by a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.

Article 19

STUDENTS AND BUSINESS APPRENTICES

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 pot be taxed in that State, provided that such payment arise from sources outside that State.

2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1 of this Article, a student or business apprentice described in paragraph 1 of this Article shall, in addition, be entitled during such education or training to the same exemptions, beliefs or reductions in respect of taxes available to residents of the Contracting State he is visiting.

Article 20

OTHER INCOME

1. Items of income of a resident of a Contracting State where ever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

2. The provisions of paragraph 1 of this Article shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, of this Convention if the recipient of such income, being a resident of a Contracting State carries on business in the CONTRACTING STATE through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with, such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, of this Convention as the case may be, shall apply.

Article 21

CAPITAL

1. Capital represented by immovable property referred to in Article 6, bf this Convention owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State

2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services may be taxed in that other State.

3. Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

Article 22

METHODS FOR ELIMINATION OF DOUBLE TAXATION

1. In Yugoslavia, double taxation shall be avoided as follows:

a) Where a resident of Yugoslavia derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in Cyprus, Yugoslavia, shall subject to the provisions of paragraphs 2) and 3)of this Article, exempt such income or capital from tax.

b) Where a resident of Yugoslavia derives income which, in accordance with the provisions of Article 10, 11 and 12 of this Convention may be taxed in Cyprus, Yugoslavia shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Cyprus. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to such income derived from Cyprus.

c) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Yugoslavia is exempt from tax in Yugoslavia, Yugoslavia may in calculating the amount of tax on the remaining income or capital of such resident apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted.

2. In Cyprus, double taxation shall be avoided as follows:

a) Where a resident of Cyprus derives income or owns capital which is taxed in Yugoslavia, Cyprus shall allow as a deduction from the tax an amount equal to the tax paid in Yugoslavia. Such deduction shall not however, exceed that part of the tax as computed before the deduction is given, which is appropriate to such income derived from Yugoslavia.

b) Where in accordance -with any provision of the Convention income derived or capital owned by a resident of Cyprus is exempt from tax in Cyprus. Cyprus may in calculating the amount of tax on the remaining income or capital of such resident apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted.

3. For the purpose of allowance as a credit in a Contracting State the tax paid in the other Contracting State shall be deemed to include the tax which is otherwise payable in that other State but has been, reduced or waived toy that State under its legal provisions for tax incentives.

Article 23

NON-DISCRIMINATION

1. 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 residents of that other State in the same circumstances are or may be subjected.

2. 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 resident.

3. Except where the provisions of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12 of this Convention 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. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible tinder the same conditions as if they had been contracted to a resident of the first-mentioned State.

4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more resident 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.

5. The provisions of this Article shall apply to the taxes referred to in Article 2 of this Convention.

Article 24

MUTUAL AGREEMENT PROCEDURE

1. Where a resident of a Contracting State considers that the actions of one or both 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. The case must be presented within three years from 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 for the purpose of reaching an agreement in the sense of the paragraphs 1, 2 and 3 of this Article. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 25

EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation there under is not contrary to the Convention. Any information received 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, collection, enforcement or prosecution in respect of the taxes covered by the Convention. 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.

2. In no case shall the provisions of paragraph 1 of this Article be construed so as to impose on the competent authority of the Contracting States 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 business or official, secret or trade process, or information, the disclosure of which would be contrary to public policy (order public).

Article 26

DIPLOMATIC AGENTS AND CONSULAR OFFICERS

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

Article 27

ENTRY INTO FORCE

1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Nicosia.

2. The Convention shall enter into force on the day of exchange of instruments of ratification and its provisions shall have effect in respect of the taxes on income and on capital for each fiscal year beginning on or after the first day of January in the calendar year following that in which the instruments of ratification have been exchanged.

Article 28

TERMINATION

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end any calendar year after the fifth year from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect in respect of the taxes on income and on capital for each fiscal year beginning on or after the first day of January in the calendar year following that in which the notice of termination has been given:

In witness whereof the undersigned, being duly authorised thereto, have signed this Convention.

Done at Nicosia this 29th day of June 1985 in two originals in the English language, both copies being equally authentic.

For the Federal executive council of the Assembly of the Socialist Federal Republic of Yugoslavia, Veselin Popovac, (s)

For the Government of the Republic of Cyprus,

Constantino KIttis, (s)

P O G O D B A<br /> MED SOCIALISTIČNO FEDERATIVNO REPUBLIKO JUGOSLAVIJO IN REPUBLIKO CIPER O IZOGIBANJU DVOJNEMU OBDAVČEVANJU DOHODKA IN PREMOŽENJA

Socialistična federativna republika Jugoslavija in Republika Ciper
sta se v želji, da skleneta pogodbo o izogibanju dvojnemu obdavčevanju dohodka in premoženja,
sporazumeli o naslednjem:

1. člen

OSEBE, ZA KATERE SE UPORABLJA POGODBA

Ta pogodba se uporablja za rezidente ene ali obeh držav pogodbenic.

2. člen

DAVKI, ZA KATERE SE UPORABLJA POGODBA

1. Ta pogodba se uporablja za davke od dohodka in premoženja, ki jih uvede država pogodbenica ali njene družbenopolitične skupnosti, ne glede na to, kako se plačajo.

2. Davki od dohodka in premoženja so vsi davki, ki se uvedejo od skupnega dohodka, skupnega premoženja ali od njunih delov, vštevši davke od dohodkov od odsvojitve premičnin ali nepremičnin, davke od celotnih zneskov osebnih dohodkov, ki jih izplačujejo podjetja, ter davke od prirastka premoženja.

3. Davki, za katere se uporablja ta pogodba, so:

v Jugoslaviji:

davek od dohodka temeljne organizacije združenega dela;

ii)

davek od osebnega dohodka delavca;

iii)

davek. od osebnega dohodka iz samostojnega opravljanja kmetijske dejavnosti;

iv)

davek od osebnega dohodka iz samostojnega opravljanja gospodarske dejavnosti;

davek od osebnega dohodka iz samostojnega opravljanja poklicne dejavnosti;

vi)

davek od osebnega dohodka iz avtorskih pravic, patentov in tehničnih izboljšav;

vii)

davek od dohodka iz premoženja in premoženjskih pravic;

viii)

davek od premoženja;

ix)

davek od skupnega dohodka občanov;

davek od dohodka tuje osebe iz opravljanja gospodarske in poklicne dejavnosti;

xi)

davek od dohodka tuje osebe iz vlaganja sredstev v domačo organizacijo združenega dela;

xii)

davek od dohodka tuje osebe iz izvajanja investicijskih del;

xiii)

davek od dohodka tuje osebe iz prevoza potnikov in blaga; (v nadaljnjem besedilu: »jugoslovanski davek«);

v Cipru:

davek od dohodka;

ii)

davek od dohodkov od premoženja;

iii)

davek od nepremičnin;

iv)

poseben prispevek; (v nadaljnjem besedilu: »ciprski davek«);

4. Pogodba se uporablja tudi za enake ali v bistvu podobne davke, ki se po njenem podpisu uvedejo kot novi davki ali namesto veljavnih davkov. Pristojni organi držav pogodbenic se med seboj obveščajo o pomembnih spremembah v svojih davčnih zakonih.

3. člen

SPLOŠNE DEFINICIJE

1. V tej pogodbi imajo posamezni izrazi tale pomen:

»Jugoslavija« je Socialistična federativna republika Jugoslavija, geografsko pa pomeni ozemlje Jugoslavije in območje zunaj teritorialnega morja Jugoslavije, na katerem sme Jugoslavija na podlagi svoje zakonodaje in v skladu z mednarodnim pravom uveljavljati pravice do raziskovanja in izkoriščanja morskega dna in podmorja ter njunih naravnih bogastev;

»Ciper« je Republika Ciper, geografsko pa pomeni ozemlje Cipra in območje zunaj teritorialnega morja Cipra, na katerem sme Ciper na podlagi svoje zakonodaje in v skladu z mednarodnim pravom uveljavljati pravice do raziskovanja in izkoriščanja morskega dna in podmorja ter njunih naravnih bogastev;

»država pogodbenica« in »druga država pogodbenica« sta Jugoslavija ali Ciper - odvisno od po-mena; ;

»državljan« je:

v primeru Jugoslavije - fizična oseba, ki ima po jugoslovanskih zakonih državljanstvo Socialistične federativne republike Jugoslavije;

ii)

v primeru Cipra - vse fizične osebe, ki imajo ciprsko državljanstvo, in vse tiste pravne osebe, partnerji in združenja, ki imajo takšen status po zakonih, veljavnih na Cipru;

»oseba« je:

v primeru Jugoslavije - fizična in pravna oseba;

ii)

v primeru Cipra - fizična oseba, družba in druga skupina oseb;

»družba« je:

v primeru Jugoslavije - organizacija združenega dela in druga pravna oseba, ki se obdavčuje;

ii)

v primeru Cipra - pravna oseba ali oseba, ki se pri obdavčevanju šteje za pravno osebo;

»podjetje države pogodbenice« in »podjetje druge države pogodbenice« sta v odvisnosti od pomena v primeru Jugoslavije - organizacija združenega dela in druga samoupravna organizacija in skupnost, delovni ljudje, ki z osebnim delom samostojno opravljajo dejavnost, in podjetje, ustanovljeno izven ozemlja Jugoslavije, ki ga vodi rezident Jugoslavije, v primeru Cipra pa podjetje, ki ga vodi rezident Cipra;

»mednarodni promet« je prevoz z ladjo ali letalom, ki ga opravi podjetje, katerega dejanski sedež uprave je v državi pogodbenici, razen če se ladja ali letalo uporabljata izključno med kraji v drugi državi pogodbenici;

»pristojni organ« je:

v primeru Jugoslavije - Zvezni sekretariat za finance oziroma njegov pooblaščeni predstavnik;

ii)

v primeru Cipra - minister za finance oziroma njegov pooblaščeni predstavnik.

2. Kadar država pogodbenica uporablja to pogodbo, ima vsak izraz, ki ni opredeljen v njej, takšen po-men, kakršnega ima po njenem zakonu, ki se nanaša na davke, za katere se ta pogodba uporablja.

4. člen

REZIDENT

1. Po tej pogodbi je »rezident države pogodbenice« oseba, ki ima v državi pogodbenici po njenem zakonu svoje stalno prebivališče, začasno prebivališče, sedež uprave ali drugo podobno obeležje.

2. Če je fizična oseba po prvem odstavku tega člena rezident, obeh držav pogodbenic, se njen status določi takole:

šteje se za rezidenta tiste države, v kateri ima stalno prebivališče. Če ima stalno prebivališče v obeh državah, se šteje za rezidenta tiste države, s katero je osebno in ekonomsko tesneje povezana (središče življenjskih interesov);

če ni mogoče ugotoviti, v kateri državi ima središče življenjskih interesov, ali če nima stalnega prebivališča v nobeni državi, se šteje za rezidenta države, v kateri ima običajno bivališče;

če ima običajno bivališče v obeh državah ali ga nima v nobeni, se šteje za rezidenta tiste države, katere državljan je;

če je državljan obeh držav ali ni državljan nobene, rešijo to vprašanje pristojni organi držav pogodbenic s skupnim dogovorom.

3. Če je oseba razen fizične, po pravem odstavku tega člena rezident obeh držav pogodbenic, se šteje za rezidenta tiste države, v kateri je dejanski sedež njene uprave.

5. člen

STALNA POSLOVNA ENOTA

1. Po tej pogodbi je »stalna poslovna enota« stalno poslovno mesto, prek katerega podjetje popolnoma ali delno posluje.

2. Z izrazom »stalna poslovna enota« so mišljeni zlasti:

sedež uprave;

podružnica;

poslovalnica;

tovarna;

delavnica;

rudnik, naftni ali plinski vrelec, kamnolom ali drug kraj, kjer se izkoriščajo naravna bogastva.

3. Gradbišče ali gradbena ali instalacijska dela so stalna poslovna enota samo, če trajajo dlje kot 12 mesecev.

4. Ne glede na prvi, drugi in tretji odstavek tega člena z izrazom »stalna poslovna enota« niso mišljeni:

uporaba objektov in opreme samo za skladiščenje, razstavljanje ali dobavljanje dobrin ali blaga, ki pripada podjetju;

vzdrževanje zaloge dobrin ali blaga, ki pripada podjetju, samo zaradi skladiščenja, razstavljanja ali dobavljanja;

vzdrževanje zaloge dobrin ali blaga, ki pripada podjetju, samo zaradi tega, da ga drugo podjetje predela;

vzdrževanje stalnega poslovnega mesta samo zaradi nakupa dobrin ali blaga ali zbiranja obvestil za podjetje;

vzdrževanje stalnega poslovnega mesta samo zaradi reklamnih namenov, dajanja obvestil, znanstvenega raziskovanja ali podobnih dejavnosti, ki so za podjetje pripravljalne ali pomožne;

vzdrževanje stalnega poslovnega mesta samo zaradi dejavnosti, navedenih v podostavkih od a) do e), v katerikoli kombinaciji, če je celotna dejavnost stalnega poslovnega mesta, ki izvira iz te kombinacije, pripravljalna ali pomožna.

5. Če oseba - razen zastopnika s samostojnim statusom, za katerega se uporablja šesti odstavek tega člena - dela v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, se ne glede na prvi in drugi odstavek tega člena šteje, da ima tako podjetje stalno poslovno enoto v tej državi za dejavnosti, ki jih ta oseba opravlja za podjetje, razen če so njene dejavnosti omejene na dejavnosti iz četrtega odstavka tega člena, ki stalnega poslovnega mesta ne bi spremenile v stalno poslovno enoto po omenjenem odstavku, če bi se opravljale prek stalnega poslovnega mesta.

6. Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici same zato, ker v njej posluje po posredniku, generalnem komisijskem zastopniku ali drugem predstavniku s samostojnim statusom, če te osebe delujejo v okviru svoje redne poslovne dejavnosti.

7. Če družba, ki je rezident države pogodbenice, kontrolira družbo ali je pod kontrolo družbe, ki je rezident druge države pogodbenice ali posluje v tej drugi državi (bodisi po stalni poslovni enoti ali kako drugače), to še ne pomeni, da je taka družba njena stalna poslovna enota.

6. člen

DOHODEK OD NEPREMIČNIN

1. Dohodek rezidenta države pogodbenice od nepremičnine (vštevši dohodek iz kmetijstva ali gozdarstva), ki je v drugi državi pogodbenici, se sme obdavčiti v tej drugi državi.

2. Izraz »nepremičnina« ima po-tej pogodbi tak pomen, kakršnega ima po zakonu države pogodbenice, v kateri je navedeno premoženje. Morske in rečne ladje ter letala niso nepremičnine.

3. Prvi odstavek tega člena se uporablja tudi za dohodek, ki se ustvari na podlagi neposredne uporabe, oddaje v najem ali drugačne uporabe nepremičnine.

4. Prvi in tretji odstavek tega člena se uporabljata tudi za dohodek od nepremičnine podjetja in za dohodek od nepremičnine, ki se uporablja za opravljanje samostojnih osebnih dejavnosti.

7. člen

DOHODKI IZ POSLOVANJA

1. Dohodki podjetja države pogodbenice se obdavčijo samo v njej, razen če podjetje posluje v drugi državi pogodbenici po stalni poslovni enoti v njej. Če posluje v drugi državi pogodbenici po stalni poslovni enoti, smejo biti njegovi dohodki obdavčeni v tej drugi državi, vendar samo do zneska, ki se pripiše tej stalni poslovni enoti.

2. Če posluje podjetje države pogodbenice v drugi državi pogodbenici po stalni poslovni enoti v njej, se v skladu s tretjim odstavkom tega člena v vsaki državi pogodbenici pripišejo tej stalni poslovni enoti dohodki, ki bi jih lahko ustvarila, če bi bila ločeno in samostojno podjetje, ki se ukvarja z enakimi ali podobnimi dejavnostmi v enakih ali podobnih razmerah, in če bi poslovala popolnoma samostojno s svojim podjetjem.

3. Pri ugotavljanju dohodka stalne poslovne enote se priznajo kot odbitki stroški za stalno poslovno enoto skupaj z izvršilnimi in splošnimi administrativnimi stroški, ki so tako nastali v državi, v kateri je stalna poslovna enota, ali kje drugje.

4. Če se dohodki, ki se pripisujejo stalni poslovni enoti, v državi pogodbenici običajno ugotavljajo na podlagi delitve skupnih dohodkov podjetja na njegove posebne dele, rešitev iz drugega odstavka ni ovira, da ne bi zadevna država pogodbenica s takšno običajno delitvijo ugotovila dohodkov, ki se obdavčujejo. Sprejeta metoda delitve pa mora biti taka, da je rezultat v skladu z načeli iz tega člena.

5. Stalni poslovni enoti se ne pripisujejo dohodki, če samo kupuje dobrine ali blago za podjetje.

6. Za potrebe iz prejšnjih odstavkov se dohodki, ki se pripisujejo stalni poslovni enoti, vsako leto ugotovijo po isti metodi, razen če je podan opravičen in zadosten razlog za drugačno ravnanje.

7. Dohodek, ki ga v Jugoslaviji ustvari rezident Cipra z vlaganjem sredstev v domačo organizacijo združenega dela, se sme obdavčiti v Jugoslaviji.

8. Če obsegajo dohodki tudi dele dohodka, ki so posebej urejeni v drugih členih te pogodbe, ta člen ne vpliva na določbe omenjenih členov.

8. člen

POMORSKI IN ZRAČNI PROMET

1. Dohodki od uporabe ladij ali letal v mednarodnem prometu se obdavčijo samo v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

2. Če je dejanski sedež uprave podjetja, ki se ukvarja s pomorskim prometom, na morski ladji, se šteje, da je v državi pogodbenici, kjer ima morska ladja matično luko, če nima matične luke, pa v državi pogodbenici, katere rezident je uporabnik morske ladje.

3. Prvi odstavek tega člena se uporablja tudi za dohodke iz udeležbe pri poolu, skupnem poslovanju ali mednarodni poslovni agenciji.

9. člen

ZDRUŽENA PODJETJA

Če je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, kontroli ali premoženju podjetja druge države pogodbenice ali

če so iste osebe neposredno ali posredno udeležene pri upravljanju, kontroli ali premoženju podjetja države pogodbenice in podjetja druge države pogodbenice in če so v obeh primerih med tema podjetjema pri njunih trgovinskih ali finančnih razmerjih nastali ali bili vsiljeni drugačni pogoji, kot bi nastali med samostojnimi podjetji, se smejo dohodki, ki bi jih sicer doseglo eno izmed podjetij, pa jih zaradi takih pogojev ni doseglo, vključiti v njegove dohodke in v skladu s tem obdavčiti.

10. člen

DIVIDENDE

1. Dividende, ki jih izplačuje družba - rezident države pogodbenice rezidentu druge države pogodbenice, se smejo obdavčiti v tej drugi državi.

2. Dividende iz prvega odstavka tega člena se smejo obdavčiti tudi v državi pogodbenici, katere rezident je družba, ki jih izplačuje, v skladu z zakoni te države, vendar tako odmerjen davek ne sme presegati 10% bruto zneska dividend.

3. Dokler Ciper ne uvede davka od dividend poleg davka, ki se odmerja od dobička ali dohodka družbe, za dividende, ki jih izplačuje družba - rezident Cipra rezidentu Jugoslavije, ne glede na drugi odstavek ne velja davek na Cipru, ki bi utegnil biti odmerjen od dividend poleg davka, ki se odmeri od dobička ali premoženja družbe.

4. Izraz »dividende«, uporabljen v tem členu, pomeni za Ciper dohodek od delnic ali drugih pravic, ki niso terjatve, pomenijo pa udeležbo pri dohodkih, ter dohodek od drugih pravic družb, ki je davčno izenačen z dohodkom od delnic v davčnih zakonih države, katere rezident je družba, ki deli dohodek.

Ta izraz ne obsega dohodka, ki ga v Jugoslaviji ustvari rezident Cipra z vlaganjem sredstev v domačo organizacijo združenega dela.

5. Prvi odstavek tega člena se ne uporablja, če posluje prejemnik dividend - rezident države pogodbenice v drugi državi pogodbenici, katere rezident je družba, ki izplačuje dividende, po stalni poslovni enoti, ki je v tej državi, ali če opravlja v tej drugi državi samostojne osebne dejavnosti iz stalne baze v njej, pravica, na podlagi katere se dividende izplačujejo, pa je povezana s stalno poslovno enoto ali stalno bazo. V tem primeru se po potrebi uporabljajo določbe 7. ali 14. člena te pogodbe.

6. Če družba, ki je rezident države pogodbenice, ustvari dobiček ali dohodek v drugi državi pogodbenici, ne sme ta druga država uvesti davka od dividend, ki jih izplačuje družba, razen če so take dividende izplačane rezidentu te druge države ali če je pravica, na podlagi katere se dividende izplačujejo, neposredno povezana s stalno poslovno enoto ali stalno bazo v tej drugi državi, in ne obdavčiti nerazdeljenega dobička družbe z davkom od nerazdeljenega dobička družbe, četudi so izplačane dividende ali nerazdeljeni dobiček popolnoma ali delno sestavljeni iz dobička ali dohodka, nastalega v tej drugi državi.

11. člen

OBRESTI

1. Obresti, nastale v državi pogodbenici in izplačane rezidentu druge države pogodbenice, se smejo obdavčiti v tej drugi državi.

2. Obresti iz prvega odstavka tega člena se smejo obdavčiti tudi v državi pogodbenici, v kateri nastanejo, v skladu z zakoni te države, vendar tako odmerjeni davek ne sme presegati 10% bruto zneska obresti. Pristojni organi držav pogodbenic se dogovorijo o načinu uporabe te omejitve.

3. Izraz »obresti«, kot je uporabljen v tem členu, pomeni dohodek od državnih vrednostnih papirjev, obveznic ali obligacij, ne glede na to, ali so zavarovane z zastavo ali ne in ali se na njihovi podlagi pridobi pravica do udeležbe pri dobičku, dohodek od vseh vrst terjatev ter vsak drug dohodek, ki je po davčnem zakonu države, v kateri nastane, izenačen z dohodkom od posojenega denarja.

4. Prvi in drugi odstavek tega člena se ne uporabljata, če prejemnik obresti - rezident države pogodbenice posluje v drugi državi pogodbenici, v kateri nastanejo obresti, prek stalne poslovne enote v tej državi ali če opravlja v tej drugi državi samostojne osebne dejavnosti iz stalne baze v njej, terjatev, za katero se plačujejo obresti, pa je neposredno povezana s to stalno poslovno enoto ali stalno bazo. V tem primeru se po potrebi uporabljajo določbe 7. ali 14. člena te pogodbe.

5. Šteje se, da obresti nastanejo v državi pogodbenici, Če je izplačnik ta država sama, njena družbenopolitična skupnost ali njen rezident. Če ima plačnik obresti, ne glede na to, ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, na katero se nanaša dolg, za katerega se plačujejo obresti, in jih ta plačuje, se šteje, da obresti nastanejo v državi pogodbenici, v kateri je stalna poslovna enota ali stalna baza.

6. Če zaradi posebnega razmerja med plačnikom in prejemnikom ali med njima in kom drugim znesek obresti, upoštevajoč pri tem terjatev, za katero se plačajo, presega znesek, ki bi bil določen s pogodbo med plačnikom in prejemnikom, se določbe tega člena uporabljajo samo za znesek,ki bi bil določen s pogodbo, če takega razmerja ne bi bilo. V tem primeru se več plačani znesek obdavči v skladu z zakoni vsake države pogodbenice, pri tem pa upoštevajo druge določbe te pogodbe.

12. člen

AVTORSKA PLAČILA

1. Avtorska plačila nastala v državi pogodbenici in izplačana rezidentu druge države pogodbenice, se smejo obdavčiti v tej drugi državi.

2. Avtorska plačila iz prvega odstavka tega člena se smejo obdavčiti tudi v državi pogodbenici, v kateri nastanejo, v skladu z njenimi zakoni, vendar tako odmerjeni davek ne sme presegati 10% bruto zneska avtorskih plačil. Pristojni organi držav pogodbenic se dogovorijo o načinu uporabe te omejitve.

3. Izraz »avtorska plačila«, kot je uporabljen v tem členu, pomeni vsa plačila, prejeta za uporabo ali pravico do uporabe avtorske pravice na književnem, umetniškem ali znanstvenem delu, vštevši kinematografske filme in filme ali trakove za televizijo in radio, ter za uporabo ali za pravico do uporabe patenta zaščitnega znaka, skice ali modela, načrta, tajne formule ali postopka ali za uporabo ali pravico do uporabe industrijske, komercialne ali znanstvene opreme ali za obvestila, ki se nanašajo na industrijske, komercialne ali znanstvene izkušnje.

4. Prvi in drugi odstavek tega člena se ne uporabljata, če prejemnik avtorskih plačil - rezident države pogodbenice posluje v drugi državi pogodbenici v kateri nastanejo avtorska plačila, prek stalne poslovne enote v njej ali če opravlja v tej drugi državi samostojne osebne dejavnosti iz stalne baze v njej pravica ali premoženje, na podlagi katerih se plačujejo avtorska plačila, pa sta neposredno povezana s stalno poslovno enoto ali stalno bazo. V tem primeru se po potrebi uporabljajo določbe 7. ali 14. člena te pogodbe.

5. Avtorska plačila nastanejo v državi pogodbenici, če je izplačnik ta država sama, njena družbenopolitična skupnost ali njen rezident. Če ima izplačnik avtorskih plačil, ne glede na to, ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, na katero se nanaša obveznost plačila avtorskih plačil, in plačuje ta avtorska plačila navedena poslovna enota ali stalna baza se šteje, da avtorska plačila nastanejo v državi pogodbenici, v kateri je stalna poslovna enota ali stalna baza.

6. Če zaradi posebnega razmerja med izplačnikom in prejemnikom ali med njima in kom drugim znesek avtorskih plačil, upoštevajoč pri tem uporabo, pravico ali obvestilo, za katero so bila plačana, presega znesek, ki bi bil določen s pogodbo med izplačnikom in prejemnikom, se določbe tega člena uporabljajo samo za znesek, ki bi bil določen s pogodbo, če takega razmerja ne bi bilo. V tem primeru se več izplačani znesek obdavči v skladu z zakonom vsake države pogodbenice, pri tem pa upoštevajo druge določbe te pogodbe.

13. člen

DOHODKI OD PREMOŽENJA

1. Dohodki rezidenta države pogodbenice od odsvojitve nepremičnine iz 6. člena, ki je v drugi državi pogodbenici, se smejo obdavčiti v tej drugi državi.

2. Dohodki od odsvojitve premičnine, ki je del premoženja, namenjenega za poslovanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali od premičnine stalne baze, ki jo uporablja rezident države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih dejavnosti, vštevši tudi take dohodke od odsvojitve te stalne poslovne enote (same ali skupaj z vsem podjetjem) ali stalne baze, se smejo obdavčiti v tej drugi državi.

3. Dohodki od odsvojitve ladij ali letal, ki se uporabljajo v mednarodnem prometu od rečnih ladi,j ki se uporabljajo v prometu po notranjih plovnih poteh, ali od premičnine, namenjene za uporabo takih morskih ali rečnih ladij ali letal, se obdavčijo samo v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

4. Dohodki od odsvojitve drugega premoženja razen premoženja iz prvega, drugega in tretjega odstavka tega člena, se obdavčijo samo v državi pogodbenici, katere rezident je tisti, ki je odsvojil premoženje.

14. člen

SAMOSTOJNE OSEBNE DEJAVNOSTI

1. Dohodek rezidenta države pogodbenice iz poklicnih dejavnosti ali iz drugih samostojnih dejavnosti se obdavči samo v tej državi, razen:

če ima stalno bazo, ki j. redno uporablja v drugi državi pogodbenici za opravljanje dejavnosti. V tem primeru se sme v tej drugi državi pogodbenici obdavčiti samo del dohodka, ki se pripiše tej stalni bazi ali

če prebiva v drugi državi pogodbenici skupaj 183 dni ali več v zadevnem davčnem letu. V tem primeru se sme v tej drugi državi pogodbenici obdavčiti samo del dohodka iz njegovih dejavnosti, opravljenih v njej.

2. »Poklicne dejavnosti« so zlasti samostojne znanstvene, književne, umetniške, izobraževalne ali učne dejavnosti ter samostojne dejavnosti zdravnikov, odvetnikov, inženirjev, arhitektov, stomatologov in računovodij.

15. člen

DELOVNO RAZMERJE

1. V skladu s 16. in I8. členom te pogodbe se osebni dohodki in drugi podobni prejemki rezidenta države pogodbenice iz delovnega razmerja obdavčijo samo v tej državi, razen če se delo opravlja v drugi državi pogodbenici. Če se delo opravlja v drugi državi pogodbenici, se smejo taki prejemki obdavčiti v tej drugi državi, ker so bili tam tudi ustvarjeni.

2. Ne glede na prvi odstavek tega člena se prejemki rezidenta države pogodbenice iz delovnega razmerja v drugi državi pogodbenici obdavčijo samo v prvi omenjeni državi:

če prejemnik v zadevnem davčnem letu ni prebival v drugi državi skupaj več kot 183 dni;

če je prejemke izplačal nekdo, ki ni rezident druge države, ali nekdo v njegovem imenu; in

če prejemkov ne plača stalna poslovna enota ali stalna baza, ki jo ima oseba v drugi državi.

3. a) Prejemki iz delovnega razmerja, ki jih fizični osebi izplačuje država pogodbenica ali njena družbenopolitična skupnost, se obdavčijo samo v tej državi.

Toda taki prejemki se obdavčijo samo v drugi državi pogodbenici, če je bilo delo opravljeno v njej, fizična oseba pa je njen rezident in:

njen državljan ali

ii)

ni postala njen rezident izključno zaradi opravljanja dela,

4. Prejemki iz delovnega razmerja v zvezi z gospodarsko dejavnostjo države pogodbenice ali njene družbenopolitične skupnosti se obdavčijo v skladu s prvim in drugim odstavkom tega člena.

5. Prejemki, ki jih rezident Jugoslavije ustvari z delom v Skupnem gospodarskem predstavništvu Jugoslavije ali v Turistični zvezi Jugoslavije, se obdavčijo samo v Jugoslaviji.

6. Prejemki, ki jih ustvari rezident Cipra z delom v ciprski turistični organizaciji, se obdavčijo samo na Cipru.

7. Ne glede na prejšnje določbe tega člena se smejo prejemki iz delovnega razmerja na ladji ali letalu v mednarodnem prometu ali na rečni ladji v prometu po notranjih plovnih poteh obdavčiti v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

16. člen

PLAČILA ZA DELO V SKUPNEM POSLOVNEM ORGANU (Plačila direktorjem)

1. Plačila direktorjem in drugi podobni prejemki, ki jih ustvari rezident Jugoslavije kot član odbora direktorjev družbe, ki je rezident Cipra, se smejo obdavčiti na Cipru.

2. Plačila in drugi podobni prejemki, ki jih ustvari rezident Cipra kot član skupnega poslovnega organa družbe, ki je rezident Jugoslavije, se smejo obdavčiti v Jugoslaviji.

17. člen

UMETNIKI IN ŠPORTNIKI

1. Ne glede na 14. in 15. člen te pogodbe se sme dohodek, ki ga rezident države pogodbenice kot izvajalec, t. j. kot gledališki, filmski, radijski ali televizijski umetnik ali glasbenik ali športnik, ustvari z osebnimi tovrstnimi dejavnostmi, opravljenimi v drugi državi pogodbenici, obdavčiti v tej drugi državi.

2. Če dohodka iz osebnih dejavnosti izvajalca ali športnika ne dobi osebno izvajalec ali športnik, temveč kdo drug, se sme ta dohodek ne glede na 7., 14. in 15. člen te pogodbe obdavčiti v državi pogodbenici, v kateri je izvajalec ali športnik opravil dejavnosti.

3. Ne glede na prvi in drugi odstavek tega člena se sme dohodek, ki ga je izvajalec ali športnik kot tak, ki je rezident države pogodbenice, ustvaril z osebnimi dejavnostmi, obdavčiti samo v tej državi, če so bile dejavnosti opravljene v drugi državi pogodbenici v okviru programa kulturne ali športne izmenjave, ki sta ga potrdili državi pogodbenici.

18. člen

POKOJNINE

1. Pokojnine in drugi podobni prejemki izplačani rezidentu države pogodbenice na podlagi prejšnjega delovnega razmerja, se obdavčijo samo v tej državi.

2. a) Pokojnine, ki jih fizični osebi izplača država pogodbenica ali njena družbenopolitična skupnost iz proračuna ali iz posebnih sredstev, se obdavčijo samo v tej državi.

Take pokojnine pa se obdavčijo samo v drugi državi pogodbenici, če je fizična oseba njen rezident in državljan.

3. Pokojnine, izplačane rezidentu države pogodbenice na podlagi delovnega razmerja y zvezi z gospodarsko dejavnostjo države pogodbenice ali njene družbenopolitične skupnosti, se obdavčijo samo v tej državi.

19. člen

ŠTUDENTI IN UČENCI USMERJENEGA IZOBRAŽEVANJA

1. Sredstva, ki jih dobi za preživljanje, izobraževanje ali usposabljanje študent ali učenec usmerjenega izobraževanja, ki je ali je bil neposredno pred odhodom v državo pogodbenico rezident druge države pogodbenice in je v prvi omenjeni državi pogodbenici samo zaradi izobraževanj ali usposabljanja, se ne obdavčijo v tej državi, če dobi ta sredstva iz vira izven te države.

2. Študent ali učenec usmerjenega izobraževanja iz prvega odstavka tega člena ima med izobraževanjem ali usposabljanjem pravico do istih izjem, oprostitev ali odbitkov davka za darila v denarju, štipendije in prejemke iz delovnega razmerja, ki niso zajeti v prvem odstavku tega člena, kot rezidenti države pogodbenice, v kateri biva.

Člen 20

DRUG DOHODEK

1. Deli dohodka rezidenta države pogodbenice, ki niso urejeni v prejšnjih členih te pogodbe, se ne glede na to, kje so nastali, obdavčijo samo v tej državi.

2. Prvi odstavek tega člena se ne uporablja za drug dohodek razen dohodka od nepremičnine iz drugega odstavka 6. člena te pogodbe, če njegov prejemnik, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej ali opravlja v tej drugi državi samostojne osebne dejavnosti iz stalne baze v njej, pravica ali premoženje, na podlagi katerih se dohodek plača, pa sta neposredno povezana s stalno poslovno enoto ali stalno bazo. V tem primeru se po potrebi uporabljajo določbe 7. ali 14. člena te pogodbe.

21. člen

PREMOŽENJE

1. Premoženje, ki sestoji iz nepremičnine iz 6. člena te pogodbe, ki je v posesti rezidenta države pogodbenice in je v drugi državi pogodbenici, se sme obdavčiti v tej drugi državi.

2. Premoženje, ki sestoji iz premičnine, ki je del premoženja, namenjenega za poslovanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali iz premičnine, ki pripada stalni bazi, v kateri rezident države pogodbenice v drugi državi pogodbenici opravlja samostojne osebne dejavnosti, se sme obdavčiti v tej drugi državi.

3. Premoženje, ki sestoji iz ladij in letal, ki se uporabljajo v mednarodnem prometu, in premičnin, namenjenih za uporabo takih morskih ladij in letal, se obdavči samo v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

4. Vse drugo premoženje rezidenta države pogodbenice se obdavči samo v tej državi.

22. člen

METODE ZA ODPRAVLJANJE DVOJNEGA OBDAVČEVENJA

1. V Jugoslaviji je dvojno obdavčevanje onemogočeno takole:

Če ustvari rezident Jugoslavije dohodek ali ima v posesti premoženje, ki se sme po tej pogodbi obdavčiti na Cipru, Jugoslavija v skladu z drugim in tretjim odstavkom tega člena ne obdavči tega dohodka ali premoženja;

če ustvari rezident Jugoslavije dohodek, ki se lahko po 10., 11. in 12. členu te pogodbe obdavči na Cipru, prizna Jugoslavija kot odbitek od davka od dohodka rezidenta znesek, enak davku, ki je bil plačan na Cipru. Ta odbitek pa ne sme biti večji od dela davka, obračunanega pred tem odbitkom, ki ustreza dohodku, ustvarjenemu na Cipru;

če je v skladu s kakšno določbo pogodbe dohodek, ki ga ustvari, oziroma premoženje, ki ga ima v posesti rezident Jugoslavije, oproščeno davka v Jugoslaviji, lahko uporabi Jugoslavija obračunavanju davka od ostalega dohodka ali premoženja tega rezidenta davčno stopnjo, ki bi bila uporabljena, če dohodek ali premoženje ne bi bilo oproščeno davka.

2. Na Cipru je dvojno obdavčevanje onemogočeno takole:

če ustvari rezident Cipra dohodek ali ima v posesti premoženje, ki se obdavči v Jugoslaviji, prizna Ciper kot odbitek od tega davka znesek, enak davku, ki je bil plačan v Jugoslaviji. Ta odbitek ne sme biti večji od dela davka, ki je bil obračunan pred tem odbitkom, ustreza pa dohodku, ki je bil ustvarjen v Jugoslaviji,

če je v skladu s kakšno določbo pogodbe dohodek, ki ga ustvari, oziroma premoženje, ki ga ima v posesti rezident Cipra, oproščeno davka na Cipru, lahko uporabi Ciper pri obračunavanju davka od ostalega dohodka ali premoženja tega rezidenta davčno stopnjo, ki bi bila uporabljena, če dohodek ali premoženje ne bi bilo oproščeno davka.

3. Zaradi priznanja odbitka v državi pogodbenici se šteje, da obsega davek, ki je bil plačan v drugi državi pogodbenici, davek, ki bi se sicer plačal v tej drugi državi, če ga ta država ne bi zmanjšala ali se ga ne bi odrekla v skladu s svojimi zakonskimi določbami, ki se nanašajo na davčne olajšave.

23. člen

ENAKO OBDAVČEVANJE

1. Rezidenti države pogodbenice niso zavezani davku v drugi državi pogodbenici oziroma nimajo nobenih obveznosti v zvezi z davkom, ki bi bile drugačne ali večje od davka in obveznosti v zvezi z davkom, kakršne imajo ali bi jih lahko imeli rezidenti te druge države ob enakih pogojih.

2. Stalna poslovna enota, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti neugodneje obdavčena v tej drugi državi, kot je obdavčeno podjetje te druge države, ki opravlja enake dejavnosti. Ta določba ne pomeni, da mora država pogodbenica odobriti rezidentom druge države pogodbenice tiste davčne osebne oprostitve, olajšave in odbitke zaradi osebnega statusa ali družinskih obveznosti, ki jih odobrava svojim rezidentom.

3. Obresti, avtorska plačila in druga plačila, ki jih podjetje države pogodbenice plača rezidentu druge države pogodbenice, se pri ugotavljanju obdavčljivih dohodkov takega podjetja odbijajo pod enakimi pogoji, kot če bi bili izplačani rezidentu prve omenjene države, razen v primerih iz 9. člena, šestega odstavka 11. člena ali šestega odstavka 12. člena te pogodbe. Enako se tudi dolgovi podjetja, države pogodbenice rezidentu druge države pogodbenice pri ugotavljanju obdavčljivega premoženja tega podjetja odbijajo pod enakimi pogoji kot če bi bili ugotovljeni za rezidenta prve omenjene države.

4. Podjetja države pogodbenice, katerih premoženje ima v celoti ali delno v posesti oziroma pod posredno ali neposredno kontrolo eden ali več rezidentov druge države pogodbenice, v prvi omenjeni državi pogodbenici niso zavezana davku oziroma nimajo obveznosti v zvezi z davkom, ki bi bile drugačne ali večje od davka in obveznosti v zvezi z davkom, ki jih imajo ali bi jih lahko imela druga podobna podjetja prve omenjene države.

5. Ta člen se uporablja za davke, navedene v 2. členu te pogodbe.

24. člen

POSTOPEK MEDSEBOJNEGA DOGOVARJANJA

1. Če rezident države pogodbenice meni, da mu bodo z ukrepi ene ali obeh držav pogodbenic naloženi oziroma mu utegnejo biti naloženi davki, ki niso v skladu s to pogodbo, se sme ne glede na pravna sredstva, ki so predvidena z notranjimi zakoni teh držav, obrniti na pristojni organ države pogodbenice, katere rezident je. To mora storiti v treh letih po prvem obvestilu o ukrepu, ki ima za posledico davke, ki niso v skladu s to pogodbo.

2. Če pristojni organ meni, da je ugovor utemeljen, sam pa ne more najti zadovoljive rešitve, si prizadeva rešiti primer z medsebojnim dogovorom s pristojnim organom druge države pogodbenice, da se izogne davku, ki ni v skladu s to pogodbo. Doseženi dogovor se uporablja ne glede na časovne omejitve v notranjem zakonu držav pogodbenic.

3. Pristojni organi držav pogodbenic si prizadevajo, da s skupnim dogovorom odpravijo težave ali nejasnosti, ki nastanejo pri razlagi ali uporabi pogodbe. Lahko se tudi med seboj posvetujejo, da se izognejo dvojnemu obdavčevanju v primerih, ki niso predvideni s to pogodbo.

4. Pristojni organi držav pogodbenic lahko med seboj neposredno občujejo, da dosežejo dogovor po prvem, drugem in tretjem odstavku tega člena. Če je za dogovor potrebna ustna izmenjava mnenj, je to možna v komisiji, ki jo sestavljajo predstavniki pristojnih organov držav pogodbenic.

25. člen

IZMENJAVA OBVESTIL

1. Pristojni organi držav pogodbenic izmenjujejo obvestila, potrebna za uporabo te pogodbe ali notranjih zakonov držav pogodbenic, ki se nanašajo na davke, zajete s pogodbo, če obdavčevanje po teh zakonih ni v nasprotju s pogodbo. Obvestilo, prejeto od države pogodbenice, in obvestilo, dobljeno po notranjih zakonih te države, sta tajnost in se smeta sporočiti samo osebam ali organom (tudi sodiščem in upravnim organom), pristojnim za odmero ali pobiranje davkov, prisilno izterjavo ali sodni pregon davkov, zajetih s to pogodbo. Te osebe ali organi uporabljajo obvestilo samo za te namene. Obvestilo smejo sporočiti v javnem sodnem postopku ali v sodnih odločbah.

2. Prvega odstavka tega člena ni mogoče v nobenem primeru razlagati tako, da mora pristojni organ posamezne države pogodbenice:

upravno ukrepati v nasprotju z zakoni ali upravno prakso te ali druge države pogodbenice;

dati obvestilo, ki ga ni mogoče dobiti po zakonih ali po običajnem upravnem postopku te ali druge države pogodbenice;

dati obvestilo, ki odkriva poslovno ali uradno tajnost ali poslovni postopek, ali obvestilo, katerega sporočitev bi bila v nasprotju z javno politiko (javnim redom).

26. člen

DIPLOMATSKI IN KONZULARNI PREDSTAVNIKI

Ta pogodba ne vpliva na davčne olajšave diplomatskih ali konzularnih predstavnikov, določene s splošnimi pravili mednarodnega prava ali s posebnimi pogodbami.

27. člen

UVELJAVITEV

1. Ta pogodba se ratificira in ratifikacijski listini se izmenjata v Nikoziji.

2. Pogodba začne veljati z dnem izmenjave ratifikacijskih listin, uporablja pa se za davke od dohodka in premoženja za vsako davčno leto, ki se začne 1. januarja ali po 1. januarju koledarskega leta, ki sledi letu, v katerem sta bili izmenjani ratifikacijski listini.

28. člen

PRENEHANJE VELJAVNOSTI

Ta pogodba velja, dokler je ne odpove ena izmed držav pogodbenic. Vsaka država pogodbenica lahko odpove to pogodbo po diplomatski poti tako, da pošlje obvestilo o prenehanju veljavnosti najpozneje šest mesecev pred koncem koledarskega leta po petih letih po njeni uveljavitvi. V tem primeru neha ta pogodba veljati za davke od dohodka in premoženja za vsako davčno leto, ki se začne 1. januarja ali po 1. januarju koledarskega leta, ki sledi letu, v katerem je bilo dano obvestilo o prenehanju veljavnosti. :

To pogodbo sta s svojima podpisoma potrdila po predpisih pooblaščena pooblaščenca.

&feco;enum type="topic" values=" topic_Davki topic_Večstranski_mednarodni_akti topic_MEDNARODNI_ODNOSI topic_TFL_Register_predpisov_iz_davčno-finančnega_področja " &fecc;

Sestavljeno 29. junija 1985 v Nikoziji v dveh izvirnikih v angleškem jeziku; oba izvoda sta enako verodostojna.

Za Zvezni izvršni svet Skupščine Socialistične federativne republike Jugoslavije, Veselin Popovac I. r.

Za vlado Republike Ciper, Constantino Kittis 1. r,

Zakon o ratifikaciji pogodbe med SFR Jugoslavijo in Republiko Ciper o izogibanju dvojnemu obdavčevanju dohodka in premoženja