Zakon o ratifikaciji Konvencije med Republiko Slovenijo in Bosno in Hercegovino o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja (BBHIDO)

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

Capital represented by 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 may be taxed in that other Contracting State.

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

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