Protokol se v izvirniku v slovenskem in angleškem jeziku glasi(*1):
P R O T O K O L <br />
MED REPUBLIKO SLOVENIJO IN REPUBLIKO AVSTRIJO O SPREMEMBAH KONVENCIJE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI NA DOHODEK IN PREMOŽENJE, PODPISANE V LJUBLJANI 1. OKTOBRA 1997
Republika Slovenija in Republika Avstrija sta se v želji, da bi sklenili Protokol o spremembah Konvencije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, podpisane v Ljubljani 1. oktobra 1997 (v nadaljevanju: Konvencija),
dogovorili o naslednjem:
1) V 11. členu Konvencije se za drugim odstavkom vstavi nov odstavek 2a:
"(2a)
Ne glede na določbe drugega odstavka so obresti, ki nastanejo v državi pogodbenici, oproščene davka v tej državi, če:
a)
je plačnik obresti država pogodbenica ali njena politična enota ali lokalna oblast ali centralna banka,
b)
se obresti plačajo drugi državi pogodbenici ali njeni politični enoti ali lokalni oblasti ali centralni banki,
c)
se obresti plačajo za posojilo, ki ga je dala, odobrila, zanj dala poroštvo ali ga zavarovala ustanova, ki je po notranjem pravu pooblaščena, da kot izvozna finančna ustanova zastopa državo pogodbenico."
2) V 11. členu Konvencije se v četrtem odstavku besedilo "1 in 2" nadomesti z "1, 2 in 2a".
V 12. členu Konvencije se drugi odstavek črta in nadomesti z naslednjim odstavkom:
"2) Vendar se licenčnine in avtorski honorarji lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne presega 5 odstotkov bruto zneska licenčnin in avtorskih honorarjev."
V 27. členu Konvencije se tretji odstavek črta.
Državi pogodbenici druga drugo po diplomatski poti obvestita, da so končani vsi pravni postopki za začetek veljavnosti tega protokola. Protokol začne veljati prvi dan tretjega meseca po datumu prejetja zadnjega od zgoraj navedenih obvestil, njegove določbe pa se uporabljajo za davke za katero koli davčno leto, ki se začne 1. januarja 2007 ali po njem.
V POTRDITEV NAVEDENEGA sta pooblaščenca držav pogodbenic, ki sta bila za to pravilno pooblaščena, podpisala ta protokol.
Sestavljeno v Ljubljani dne 26. septembra 2006 v dveh izvirnikih v slovenskem, nemškem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna. Pri različni razlagi besedil prevlada angleško besedilo.
Za Republiko Slovenijo Andrej Šircelj l.r.
Za Republiko Avstrijo Valentin Inzko l.r.
Za Republiko Avstrijo Valentin Inzko l.r.
P R O T O C O L <br />
BETWEEN THE REPUBLIC OF SLOVENIA AND THE REPUBLIC OF AUSTRIA AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL SIGNED IN LJUBLJANA ON 1 OCTOBER 1997
The Republic of Slovenia and the Republic of Austria desiring to conclude a Protocol amending the Convention for the avoidance of double taxation with respect to taxes on income and on capital, signed in Ljubljana on 1 October 1997 (hereinafter referred to as "the Convention"),
Have agreed as follows:
Article 1
(1) The following new paragraph 2a shall be inserted after paragraph 2 of Article 11 of the Convention: "(2a) 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 Contracting State or a political subdivision or a local authority or Central Bank thereof;
b) the interest is paid to the other Contracting State or a political subdivision or a local authority or Central Bank thereof;
c) the interest is paid in respect of a loan made, approved, guaranteed or insured by an institution which is authorized in accordance with internal law to act as the export financing institution on behalf of the Contracting State."
(2) In paragraph 4 of Article 11 of the Convention the words “1 and 2" shall be replaced by "1, 2 and 2a".
Article 2
Paragraph 2 of Article 12 of the Convention shall be deleted and replaced by the following:
"(2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties."
Article 3
Paragraph 3 of Article 27 of the Convention shall be deleted. Article 4 The Contracting States shall notify each other through diplomatic channels that all legal procedures for the entry into force of this Protocol have been completed.
The Protocol shall enter into force on the first day of the third month next following the date of the receipt of the later of the notifications referred to above and its provisions shall have effect in respect of taxes for any fiscal year beginning on or after the 1st January 2007.
IN WITNESS WHEREOF the plenipotentiaries of the two Contracting States, duly authorized thereto, have signed this Protocol.
DONE in duplicate at Ljubljana on 26 September 2006 in the Slovenian, German and English languages, all the texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail.
For the Republic of Slovenia
Andrej Šircelj (s)
For the Republic of Austria
Valentin Inzko (s)
Have agreed as follows:
Article 1
(1) The following new paragraph 2a shall be inserted after paragraph 2 of Article 11 of the Convention: "(2a) 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 Contracting State or a political subdivision or a local authority or Central Bank thereof;
b) the interest is paid to the other Contracting State or a political subdivision or a local authority or Central Bank thereof;
c) the interest is paid in respect of a loan made, approved, guaranteed or insured by an institution which is authorized in accordance with internal law to act as the export financing institution on behalf of the Contracting State."
(2) In paragraph 4 of Article 11 of the Convention the words “1 and 2" shall be replaced by "1, 2 and 2a".
Article 2
Paragraph 2 of Article 12 of the Convention shall be deleted and replaced by the following:
"(2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties."
Article 3
Paragraph 3 of Article 27 of the Convention shall be deleted. Article 4 The Contracting States shall notify each other through diplomatic channels that all legal procedures for the entry into force of this Protocol have been completed.
The Protocol shall enter into force on the first day of the third month next following the date of the receipt of the later of the notifications referred to above and its provisions shall have effect in respect of taxes for any fiscal year beginning on or after the 1st January 2007.
IN WITNESS WHEREOF the plenipotentiaries of the two Contracting States, duly authorized thereto, have signed this Protocol.
DONE in duplicate at Ljubljana on 26 September 2006 in the Slovenian, German and English languages, all the texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail.
For the Republic of Slovenia
Andrej Šircelj (s)
For the Republic of Austria
Valentin Inzko (s)