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Synthesised Text of the Mli and the Convention SYNTHESISED TEXT OF THE MLI AND THE CONVENTION BETWEEN THE REPUBLIC OF SLOVENIA AND THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL General disclaimer on the Synthesised text document This document presents the synthesised text for the application of the Convention between the Republic of Slovenia and the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on 2 May 2001 (the “Convention”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Republic of Slovenia and by the Kingdom of Denmark on 7 June 2017 (the “MLI”). The document was prepared on the basis of the MLI position of the Republic of Slovenia submitted to the Depositary upon ratification on 22 March 2018 and of the MLI position the Kingdom of Denmark submitted to the Depositary upon ratification on 30 September 2019. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the effects of the MLI on the Convention. The authentic legal texts of the Convention and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI that are applicable with respect to the provisions of the Convention are included in boxes throughout the text of this document in the context of the relevant provisions of the Convention. The boxes containing the provisions of the MLI have generally been inserted in accordance with the ordering of the provisions of the 2017 OECD Model Tax Convention. Changes to the text of the provisions of the MLI have been made to conform the terminology used in the MLI to the terminology used in the Convention (such as “Covered Tax Agreement” and “Convention”, “Contracting Jurisdictions” and “Contracting States”), to ease the comprehension of the provisions of the MLI. The changes in terminology are intended to increase the readability of the document and are not intended to change the substance of the provisions of the MLI. Similarly, changes have been made to parts of provisions of the MLI that describe existing provisions of the Convention: descriptive language has been replaced by legal references of the existing provisions to ease the readability. In all cases, references made to the provisions of the Convention or to the Convention must be understood as referring to the Convention as modified by the provisions of the MLI, provided such provisions of the MLI have taken effect. References The authentic legal texts of the MLI and the Convention can be found in the Republic of Slovenia in the Official Journal of the Republic of Slovenia, nos. 6/02-MP and 2/18-MP (https://www.uradni- list.si). The MLI position of the Republic of Slovenia submitted to the Depositary upon ratification on 22 March 2018 and the MLI position of the Kingdom of Denmark submitted to the Depositary upon ratification on 30 September 2019 can be found on the MLI Depositary (OECD) webpage. Disclaimer on the entry into effect of the provisions of the MLI The provisions of the MLI applicable to the Convention do not take effect on the same dates as the original provisions of the Convention. Each of provisions of the MLI could take effect on different dates, depending on the types of taxes involved (taxes withheld at source or other taxes levied) and on the choices made by the Republic of Slovenia and the Kingdom of Denmark in their MLI positions. Dates of the deposit of instruments of ratification, acceptance or approval: 22 March 2018 for the Republic of Slovenia and 30 September 2019 for the Kingdom of Denmark. Entry into force of the MLI: 1 July 2018 for the Republic of Slovenia and 1 January 2020 for the Kingdom of Denmark. Unless it is stated otherwise elsewhere in this document, the provisions of the MLI have effect with respect to the Convention: with respect to taxes withheld at source on amounts paid or credited to non- residents, where the event giving rise to such taxes occurs on or after 1 January 2020; with respect to all other taxes levied by the Republic of Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 July 2020; and with respect to all other taxes levied by the Kingdom of Denmark, for taxes levied with respect to taxable periods beginning on or after 1 January 2021. C O N V E N T I O N BETWEEN THE REPUBLIC OF SLOVENIA AND THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL The Government of the Republic of Slovenia and the Government of the Kingdom of Denmark [REPLACED by paragraph 1 of Article 6 of the MLI] [desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital,] The following paragraph 1 of Article 6 of the MLI replaces the text referring to an intent to eliminate double taxation in the preamble of this Convention: ARTICLE 6 OF THE MLI – PURPOSE OF A COVERED TAX AGREEMENT Intending to eliminate double taxation with respect to the taxes covered by this Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the Convention for the indirect benefit of residents of third jurisdictions), Have agreed as follows: Article 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be 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 well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: a) in Slovenia: (i) the tax on profits of legal persons (davek od dobička pravnih oseb); (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property (dohodnina); (iii) the tax on property (davek od premoženja); (hereinafter referred to as “Slovenian tax“); b) in Denmark: (i) the income tax to the State (indkomsskatten til staten); (ii) the income tax to the municipalities (den kommunale indkomstskat); (iii) the income tax to the county municipalities (den amtskommunale indkomstskat); (iv) taxes imposed under the Hydrocarbon Tax Act (skatter i henhold til kulbrinteskatteloven); (v) the tax on real property value (ejendomsværdiskatten); (hereinafter referred to as “Danish 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. At the end of each year the competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws. Article 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a) the terms “a Contracting State“ and “the other Contracting State“ mean Slovenia or Denmark, as the context requires; b) the term “Slovenia“ means Republic of Slovenia, when used in a geographical sense means territory of Slovenia including the sea area, sea bed and subsoil adjacent to the territorial sea, on which Slovenia may exercise its sovereign rights and jurisdiction over such sea area, sea bed and subsoil in accordance with its domestic legislation and international law; c) the term “Denmark“ means the Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil and the superjacent waters and with respect to other activities for the exploration and economic exploitation of the area; the term does not comprise the Faroe Islands and Greenland; d) the term “person“ includes an individual, a company and any other body of persons; e) the term “company“ means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms “enterprise of a Contracting State“ and “enterprise of the other Contracting State“ mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term “international traffic“ means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term “competent authority“ means: (i) in Denmark: The Minister for Taxation or his authorized representative; (ii) in Slovenia: The Ministry of Finance of the Republic of Slovenia or its authorized representative; i) the term “national“ means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
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