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

2. člen

Besedilo sporazuma in protokola v angleškem izvirniku in slovenskem prevodu se glasi:

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

The Socialist Federal Republic of Yugoslavia and the Kingdom of Norway 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 Contraction States.

Article 2

Taxes covered

1. This Convention shall apply to taxes on income and on capital imposed in a Contracting State or in its political subdivisions or local authorities, irrespective of the manner in which they are levied. The Convention shall also apply to the contributions levied in Yugoslavia, except for contributions to social security.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, of 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 capita] appreciation. For the purposes of this Convention also the contributions referred to in paragraph 1 of this Article shall be regarded as taxes.

3. The existing taxes to which this Convention shall apply are in particular:

a) In Yugoslavia:

(i) the tax and contributions on income of organizations of associated labour (porez i doprinosi iz dohotka organizacija udruženog rada);

(ii) the tax and contributions on personal income derived from dependent personal services (porez i doprinosi iz licnog dohotka iz radnog odnosa);

(iii) the tax and contributions on personal income derived from agricultural activity (porez i doprinosi iz ličnog dohotka od poljoprivredne delatnosti);

(iv) the tax and contributions on personal income derived from independent economic and non-economic activities (porez i doprinosi iz ličnog dohotka od samostalnog obavljanja privrednih i neprivrednih delatnosti);

(v) the tax and contributions on personal income derived from copyrights, patents and technical improvements (porez i doprinosi iz ličnog dohotka od autorskih prava, patenata i teh-nickih unapredenja);

(vi) the tax on revenue from capital and capital rights (porez na prihod od imovine i imovinskih prava);

(vii) the tax on capital (porez na tmovinu);

(viii) the tax on total revenue of citizens (porez iz ukup-nog prihoda gradana);

(ix) the tax on profits of foreign persons derived from investments in a domestic organization of associated labour for the purposes of joint business operations (porez na dobit stra-nih lica ostvarenu ulaganjem u domaiiu organizaciju ud-ruženog rada za svrhe zajedničkog poslovanja):

(x) the tax on profits of foreign persons derived from investment projects (porez na dobit stranih lica ostvarenu izvodenjem investicionib radova);

(xi) the tax on revenues of foreign persons derived from passenger and cargo transport (porez na prihod stranih lica os-tvaren od prevoza putnika i robe);

(hereinafter referred to as "Yugoslav tax");

b) In Norway:

(i) the national tax on income (inntektsskatt tii staten);

(ii) the county municipal tax on income (inntektsskatt til fylkeskommunen);

(iii) the municipal tax on income (inmektsskatt til kommunen);

(iv) the national contributions to the Tax Equalisation Fund (feilesskatt til Skattefordelingsfondet);

(v) the national tax on capital (formuesskart til staten);

(vi) the municipal tax on capital (formuesskatt til kommunen):

(vii) the national dues on remuneration to non-resident artistes (avgift til staten av honorarer som tilfaller kunstnere bosatt i utlandet);

(viii) the seamen's tax (sjØmannsskatt); (hereinafter referred to as "Norwegian tax").

4. The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of 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 terms “a Contracting State” and “the other Contracting State” mean Yugoslavia or Norway as the context requires:

b) the term "Yugoslavia" means the Socialist Federal Republic of Yugoslavia and the term "Norway" means the Kingdom of Norway: this term does not comprise Svalbard, Ian Mayen and the Norwegian dependencies ("biland");

c) the term "nationals" means all individuals possessing the nationality of a Contracting State;

d) the term "person" means an individual and any legal person:

e) the term "company" means:

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

(ii) in respect of Norway, and 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, 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 activities independently and an enterprise established outside the territory of Yugoslavia carried on by a resident of Yugoslavia, and in the case of Norway, an enterprise carried on by a resident of Norway. These terms do not include the activities mentioned in Articles 14 and 17 of this Convention;

g) 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;

h) the term "fixed base" means a centre of activity of a fined or permanent character, through which professional activities are exercised;

i) the term "competent authority" means:

(i) in respect of Norway, the Minister of Finance and Customs or his authorised representative;

(ii) in respect of Yugoslavia, the Federal Secretariat of Finance or its 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 or that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

2. Where by reason of the provisions of paragraph 1 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, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective 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) a branch;

c) an office;

d) a factory;

e) a workshop;

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. A building site, construction, assembly or installation projects or supervisory or consultancy activities connected therewith, constitute a permanent establishment only if such building site, projects or activities are continued for more than 12 months.

4. Notwithstanding the provisions of preceding paragraphs 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 a 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 of 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 activities 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, where a person - other than an aqent of an independent status to whom paragraph 6 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 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 Slate 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 in 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 and forestry) situated in the other Contracting State may be taxed in that other State.

2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. Ships 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. The profits to be attributed to a permanent establishment shall be determined on the basis of separate business hooks kept by the permanent establishment. If such books do not constitute an adequate basis for the purposes of determining the profits of the permanent establishment, then such profits may be determined on the basis of an apportionment of the total profits of the enterprise to its various parts. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles embodied in this Article. If necessary the competent authorities of the Contracting States shall endeavour to agree on the method for determining the profits of the enterprise permanent establishment.

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. The profits derived in Yugoslavia by a resident of Norway from his participation in a joint business operations with a Yugoslav enterprise, may be taxed in Yugoslavia, unless business is carried on through a permanent establishment in Norway.

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.

Article 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 engaged in international traffic is aboard a ship, than 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.

4. The provisions of paragraphs 1 and 3 shall apply to profits derived by the joint Norwegian, Danish and Swedish air transport consortium Scandinavian Airlines System (SAS), but only in so far profits derived by Det Norske Luftfarts-selskap A/S (DNL), the Norwegian partner of the Scandinavian Airlines System (SAS), are in proportion to its share in that organisation.

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 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 also taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subject to the same taxation treatment as income from shares by the law of that State of which the company making the distribution is a resident. The term dividends do not include the profits derived in Yugoslavia by a resident of Norway, from his participation in joint business operations with a Yugoslav enterprise.

4. The provisions of paragraphs 1 and 2, 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 of fixed base, in such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. 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 are paid is effectively connected with a permanent establishment or a fixed base 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 derived from sources within one of the Contracting States by a resident of the other Contracting State shall be taxable only in that other State.

2. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures.

3. The provisions of paragraphs 1 and 2 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 Article 7 or Article 14, as the case may be, shall apply.

4. 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 that 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 if such resident is the recipient of the royalties.

2. The royalties referred to 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 use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television 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 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, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political subdivision, a local authority or a resident of that Contracting State.

6. Notwithstanding the provisions of paragraph 5 of this Article the royalties shall be deemed to arise in the Contracting State in which the payer of the royalties has its permanent establishment or a fixed base with which the liability to pay the royalties was incurred and which bears the royalties whether or not the payer of the royalties is a resident of the Contracting State.

7. Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are 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 pan of the payments shall remain taxable according to the laws of each Contracting State, due regard, being had to the other provisions of the 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. Notwithstanding the provisions of paragraph 2 of this Article 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.

5. Gains from the alienation of shares in a company the capital of which is wholly or partly divided into shares and which is a resident of Norway for the purposes of Norwegian tax, derived by and individual who is a resident of Yugoslavia, may be taxed in Norway,

Article 14

Independent personal services

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of a similar nature may be taxed in that Contracting State. Except as provided in paragraph 2 of this Article, such income shall be exempt from tax in the other contracting State.

2. Income derived by an individual who is resident of one of the States in respect of this professional services or other independent activities of a similar character in the other State may be taxed in that other State, if the individual is present in that other Slate for a period or periods aggregating 183 days or more in any two consecutive years or maintains a fixed base in that other State and the income is attributable to such fixed base.

3. 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, 17, 18, 19 and 20 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 Stale if:

a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any two consecutive years:

b) the remuneration is paid by, or on behalf of, a person who is resident in the State where the recipient is a resident, and whose business activities do not wholly or almost wholly consist of hiring out of labour; and

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

3. a) Wages and salaries paid by a Contracting State or a political subdivision or a local authority thereof to an individual shall be taxable only in that State.

b) Wages und salaries paid by a Contracting State or a political subdivision or a local authority thereof to an individual shall be taxable only in the other Contracting State if the recipient carries out the work in that other State, and 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 carrying out that work.

4. Wages and salaries derived by an individual for work carried out 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 1 and 2 of this Article.

5. Wages and salaries derived by an individual as a representative of the Joint Economic Representation of Yugoslavia or the Jurist Federation of Yugoslavia shall be taxable only in Yugoslavia.

6. 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.

7. Remuneration in respect of an employment exercised aboard an aircraft operated by the air transport consortium Scandinavian Airlines System (SAS), derived by a resident of Norway, shall be taxable only in Norway.

Article 16

Fees derived from work on joint business boards

(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 or another similar organ of a company which is a resident of Norway may be taxed in Norway.

2. Fees and other similar payments derived by a resident of Norway 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 theatre, motion picture, radio or television artistes, musicians, athletes and other entertainers from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.

2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such referred to in paragraph 1 of this Article 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 in 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 the activities referred to in paragraph 1 of this Article within the framework of a cultural or sports exchange programme approved by both Contracting States shall be taxable only in the State of which the entertainer or athlete is a resident.

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 the Contracting State of which the recipient of the pension is a resident.

2. Notwithstanding the provisions of paragraph 1 of this Article, any pension paid by Yugoslavia or by any of its political subdivisions or local authorities out of the budget or special funds to any individual shall be taxable only in Yugoslavia.

Article 19

Students

1. Payments which a student, or apprentice or business trainee, who is of 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 not be taxed in that State, provided that such payments are made to him from sources outside that State.

2. Income derived by a student, or apprentice or business trainee in respect of activities exercised in a Contracting State in which he is present solely for the purpose of his education or training, shall not be taxable in that State, for a period not exceeding in the aggregate five years, on any remuneration not exceeding 15000 Norwegian kroner or the equivalent in Yugoslav dinars, for each calendar year for personal services rendered in that other Contracting State with a view to supplementing the resources available to him for such purposes.

Article 20

Teachers and professors

1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is, or was immediately before that visit, a resident of the other Contracting State, shall be exempt from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose, but only insofar as the remuneration is taxed in that other State.

2. The provision of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primary for the private benefit of a specific person or persons.

Article 21

Other income

1. Items of income of a resident of a Contracting State, wherever 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, if the recipient of such income, being a resident of a Contracting State, carries on business in the other 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, as the case may be, shall apply.

Article 22

Capital

1. Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting Slate 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 has in the other Contracting Stale, or by movable property pertaining lo 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 Slate.

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 23

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 Norway, Yugoslavia shall, subject to the provisions of sub paragraphs b) and c) of this paragraph, exempt such income or capital from tax.

b) Where a resident of Yugoslavia derives income which, in accordance with the provisions of Articles 10, 12 and 16 of the Convention may be taxed in Norway, Yugoslavia shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Norway. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to the income derived from Norway.

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 Norway, double taxation shall be avoided as follows:

a) Where a resident of Norway derives income or owns capital which, in accordance with the provision of this Convention, may be taxed in Yugoslavia, Norway shall, subject to the provisions of subparagraphs b), c) and d), of this paragraph exempt such income or capital from tax.

b) Where a resident of Norway derives items of income which, in accordance with the provisions of Articles 7, 10, 12 and 16, may be taxed in Yugoslavia, Norway shall allow as a deduction from the tax on the income of that person 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 attributable to such items of income derived from Yugoslavia.

c) Where exemption from or reduction of Yugoslav tax, payable in accordance with the provisions of Article 7 paragraph 7 of this Convention in respect of profits derived by a resident of Norway in Yugoslavia from his participation in joint business operations with a Yugoslav enterprise, has been granted under Yugoslav law, than for the purposes of subparagraph b), deduction from Norwegian tax shall be allowed as if no such exemption or reduction had been granted. The provisions of this subparagraph shall apply only for the first ten years for which this Convention is effective. One year before the expiration of the period often years the competent authorities may consult each other in order to determine whether this period shall be extended.

d) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Norway is exempt from tax in Norway, Norway may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

Article 24

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 residents.

3. Except where the provisions of Article 9, paragraph 4 of Article 11 or paragraph 7 of Article 12 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 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 residents 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 not be construed as obliging a Contracting State to accord to nationals of the other Contracting State not being nationals of the first-mentioned State, any exceptional tax relief accorded to nationals and persons born of parents having the nationality of the first mentioned State.

Article 25

Mutual agreement procedure

1. Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those Slates, present his case to the Competent authority of the Contracting State of which he is a resident.

The case must be presented within five years from the first notification of the action resulting in taxation not in accordance with the provisions of this 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 preceding paragraphs. 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 26

Exchange of information

1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention or of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation there under is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall be disclosed only to persons or authorities involved in the assessment or collection of the taxes which are the subject of this Convention.

2. In no case shall the provisions of paragraph 1 of this Article be construed so as to impose on the competent authority of one 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 (ordre public).

Article 27

Diplomatic 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 28

Entry into force

This Convention shall enter into force on the thirtieth day after the latter of the dates on which the Contracting States have notified each other in writing that the procedures for its entering into force constitutional required in their respective States have been complied with and its provisions shall have effect in respect of taxes on income and on capital for any calendar year beginning on or after the first day of January in the calendar year following that in which the latter of the notifications has been received.

Article 29

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 of any year after the fifth year after the entry into force of the Convention. In such event, the Convention shall cease to have effect in respect of taxes on income and on capital for any calendar year beginning on or after the first day of January in the calendar year following that in which the notice of terminations is given.

In witness whereof the undersigned, being dully authorized thereto have signed the Convention.

Done at Oslo this 1 st day of September 1983 in two originals in the English language, both copies being equally authentical.

For the Socialist Federal Republic of Yugoslavia,

Lazar Mojsov, (s)

For the Kingdom of Norway,

Svenn Stray, (s)

P R O T O C O L

At the signing today of the Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Norway for the avoidance of double taxation with respect to taxes on income and on capital, the undersigned have agreed upon the following provisions, which shall form an integral part of the Convention;

Ad Article 10.

Article 10 paragraph 2 of this Convention is agreed on the background that Norway at the time of signature of the Convention allows dividends paid by Norwegian companies as deductions from their profits for the purpose of computing their liability to Norwegian national tax. It is understood that in Norway discontinues this split-rate system of taxing companies, negotiations for a revision of Article 10, of the Convention shall take place.

Ad Article 11.

The provisions of Article 11 are based on the fact, that under the taxation legislation of Norway and Yugoslavia as in force, on the date of signature of the Convention, none of the States levies a withholding tax on interest arising in that State and paid to a resident of the other State.

Both States undertake to enter into negotiations on a revision of the said provisions as soon as one of the States has expressed in writing, through diplomatic channels, to the other State its wish thereto in light of the fact that a withholding tax on interest has been introduced.

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

Done at Oslo this 1 st day of September 1983 in two originals in the English language, both copies being equally authentical.

For the Socialist Federal Republic of Yugoslavia

Lazar Mojsov, (s)

For the Kingdom of Norway,

Svenn Stray, (s)

SPORAZUM <br /> MED SOCIALISTIČNO FEDERATIVNO REPUBLIKO JUGOSLAVIJO IN KRALJEVINO NORVE&Scaron;KO O IZOGIBANJU DVOJNEMU OBDAVČEVANJU DOHODKA IN PREMOŽENJA

Socialistična federativna republika Jugoslavija in Kraljevina Norveška sta se v želji, da skleneta sporazum o izogibanju dvojnemu obdavčevanju dohodka in premoženja, sporazumeli o naslednjem:

1. člen

Področje uporabe sporazuma

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

2. člen

Davki, za katere se uporablja sporazum

1. Ta sporazum se uporablja za davke od dohodka in premoženja, ki jih uvede država pogodbenica ali njena družbenopolitična skupnost, ne glede na to, kako se pobirajo. Sporazum se uporablja tudi za prispevke, ki se pobirajo v Jugoslaviji, razen za prispevke za socialno zavarovanje.

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. Po tem sporazumu so davki tudi prispevki iz prvega odstavka tega člena.

3. Veljavni davki, za katete se uporablja ta sporazum, so:

v Jugoslaviji:

davek in prispevki od dohodka organizacij združenega dela;

davek in prispevki od osebnega dohodka iz delovnega razmerja;

davek in prispevki od osebnega dohodka iz kmetijske dejavnosti;

davek in prispevki od osebnega dohodka iz samostojnega opravljanja gospodarskih in negospodarskih dejavnosti;

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

davek od dohodka iz premoženja in premoženjskih pravic;

davek od premoženja;

davek od skupnega dohodka občanov;

davek od dobička tujih oseb iz vlaganja v domačo organizacijo združenega dela zaradi skupnega poslovanja;

10)

davek od dobička tujih oseb iz izvajanja investicijskih del;

11)

davek od dohodka tujih oseb iz prevoza potnikov in blaga;

(v nadaljnjem besedilu: jugoslovanski davek);

v Norveški:

nacionalni davek od dohodka;

okrožni - občinski davek od dohodka;

občinski davek od dohodka;

nacionalni prispevki skladu za davčno izenačevanje;

nacionalni davek od premoženja;

občinski davek od premoženja;

nacionalni prispevki iz prejemkov umetnikov nerezidentov;

davek za pomorščake;

(v nadaljnjem besedilu: norveški davek).

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

3. člen

Splošne definicije

1. V tem sporazumu imajo posamezni izrazi tale pomen:

»država pogodbenica« in »druga država pogodbenica« sta Jugoslavija ali Norveška - odvisno od smisla;

»Jugoslavija« je Socialistična federativna republika Jugoslavija, »Norveška« pa Kraljevina Norveška; ta izraz ne zajema Svalbarda, Jan Mayena in norveškega odvisnega ozemlja »bilartd«);

»državljani« so vse fizične osebe, ki imajo državljanstvo države pogodbenice;

»oseba« je fizična oseba in pravna oseba;

»družba« je:

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

ii)

glede Norveške - pravna oseba ali oseba, ki se za namene obdavčevanja šteje za pravno osebo;

»podjetje države pogodbenice« in »podjetje druge države pogodbenice« sta v odvisnosti od smisla glede Jugoslavije - organizacija združenega dela in druga samoupravna organizacija in skupnost, delovni ljudje, ki z osebnim delom samostojno opravljajo dejavnosti, in podjetje, ustanovljeno izven ozemlja Jugoslavije, ki ga vodi rezident Jugoslavije, glede Norveške pa podjetje, ki ga vodi rezident Norveške. Izraza ne zajemata dejavnosti iz 14. in 17. člena tega sporazuma;

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

»stalna baza« je središče stalne ali trajnejše dejavnosti, prek katerega se opravljajo poklicne dejavnosti:

»pristojni organ« je:

glede Norveške - minister za finance in carino ali njegov pooblaščeni predstavnik;

ii)

glede Jugoslavije - Zvezni sekretariat za finance oziroma njegov pooblaščeni predstavnik.

2. Kadar država pogodbenica uporablja ta sporazum, ima vsak izraz, ki ni opredeljen v njem, takšen pomen, kakršnega ima po zakonu omenjene države, ki se nanaša na davke, za katere se sporazum uporablja.

4. člen

Rezident

1. Po tem sporazumu je »rezident države pogodbenice« oseba, ki se po zakonih zadevne države pogodbenice obdavčuje v njej na podlagi svojega stalnega prebivališča, začasnega prebivališča, sedež uprave ali na katerikoli drugi podobni podlagi.

2. Če je fizična oseba po prvem odstavku 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 pogodbenici je središče njenih življenjskih interesov, ali če nima stalnega prebivališča v nobeni državi, se šteje za rezidenta države, v kateri ima svoje začasno prebivališče;

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

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

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

5. Člen

Stalna poslovna enota

1. Po tem sporazumu 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, gradbena, montažna ali instalacijska dela ali zadevne nadzorne ali konzultativne dejavnosti sestavljajo stalno poslovno enoto samo, če tako gradbišče, dela ali dejavnosti trajajo dlje kot 12 mesecev.

4. Ne glede na prejšnje odstavke tega člena z izrazom »stalna poslovna enota« niso mišljeni:

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

vzdrževanje zalog dobrin ali blaga, ki pripada podjetju, samo zaradi uskladiščenja, razstavljanja ali dobavljanja;

vzdrževanje zalog dobrin ali blaga, ki pripada podjetju, samo z namenom, 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 točkah od a) do e), v katerikoli kombinaciji, če je skupna 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 stalno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, se za tako podjetje šteje, da ima, ne glede na prvi in drugi odstavek, stalno poslovno enoto v omenjeni državi za dejavnosti, ki jih ta oseba opravlja za podjetje, razen če so njene dejavnosti omejene na dejavnosti iz četrtega odstavka, ki tega 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 države pogodbenice stalno poslovno enoto v državi pogodbenici že s tem, da opravlja svoje poslovanje v omenjeni državi po posredniku, generalnem komisijskem zastopniku ali drugem predstavniku s samostojnim statusom, če delajo te osebe 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 lahko obdavči v tej drugi državi.

2. Izraz »nepremičnina« ima pomen po zakonu države pogodbenice, v kateri je navedeno premoženje. Morske ladje in letala se ne štejejo za nepremičnine.

3. Prvi odstavek tega člena se uporablja tudi za dohodek, ki se ustvari na podlagi neposredne uporabe, oddajanja v zakup (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 od poslovanja

1. Dohodki podjetja države pogodbenice se obdavčijo samo v njej, razen če podjetje ne posluje v drugi državi pogodbenici po stalni poslovni enoti v njej, če posluje podjetje v drugi državi pogodbenici po stalni poslovni enoti, smejo biti dohodki podjetja obdavčeni v tej drugi državi, vendar le 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 pripisujejo 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, ki so nastali za stalno poslovno enoto, vštevši izvršilne in splošne administrativne stroške, v državi, v kateri je stalna poslovna enota, ali kje drugje.

4. Dohodki, ki se pripisujejo stalni poslovni enoti, se ugotovijo na podlagi posebnih poslovnih knjig, ki jih ta vodi. Če take knjige niso ustrezna podlaga za ugotavljanje dohodka stalne poslovne enote, se taki dohodki ugotovijo na podlagi delitve vseh dohodkov podjetja na njegove posebne dele. Sprejeta metoda delitve mora biti taka, da je rezultat v skladu z načeli iz tega člena, če bo potrebno, si bodo pristojni organi držav pogodbenic prizadevali, da se dogovorijo o metodi ugotavljanja dohodka stalne poslovne enote podjetja.

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

6. Za namene iz prejšnjih odstavkov se dohodki, ki se pripisujejo stalni poslovni enoti, vsako leto ugotavljajo po isti metodi, razen če ni opravičenega in zadostnega razloga za drugačno ravnanje.

7. Dobiček, ki ga rezident Norveške doseže v Jugoslaviji z udeležbo v skupnem poslovanju z jugoslovanskim podjetjem, se lahko obdavči v Jugoslaviji, razen če se posel ne opravlja po stalni poslovni enoti v Norveški.

8. Če obsegajo dohodki tudi dele dohodka, ki so posebej urejeni v drugih členih tega sporazuma, 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 z mednarodnim 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 V poolu, skupnem poslovanju ali mednarodni poslovni agenciji.

4. Prvi in tretji odstavek se uporabljata za dohodke, ki jih ustvari skupni norveški, danski in švedski konzorcij za zračni promet Scandinavian Airlines System (SAS), vendar samo do zneska dobička, ki ga doseže Det Norske Luftfartsselskap A/S DNL), norveški partner v Scandinavian Airlines System (SAS) - v sorazmerju s svojim deležem v tej organizaciji.

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 bili v obeh primerih med tema podjetjema pri njunih trgovinskih ali finančnih razmerjih določeni ali vsiljeni drugačni pogoji, kot bi bili določeni 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 lahko obdavčijo v tej drugi državi.

2. Dividende se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki jih izplačuje, v skladu z njenim zakonom, vendar tako odmerjeni davek me sme presegati 15% bruto zneska dividend.

Pristojni organi držav pogodbenic se dogovorijo o načinu uporabe ten omejitev.

Ta odstavek ne vpliva na obdavčevanje dohodkov družbe, iz katerih se izplačujejo dividende.

3. Izraz »dividende«, uporabljen v tem členu, pomeni dohodek od delnic ali drugih pravic, ki pomenijo udeležbo v dobičku, niso pa terjatve, ter dohodek od drugih pravic družbe, ki je davčno izenačen z dohodkom od delnic po zakonu te države, katere rezident je družba, ki dohodek deli. Izraz dividende ne obsega dobička, ki ga rezident Norveške doseže v Jugoslaviji iz svoje udeležbe v skupnem poslovanju z jugoslovanskim podjetjem.

4) Prvi in drugi odstavek se ne uporabljata, 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 opravlja v tej drugi državi samostojne osebne dejavnosti iz stalne baze, ki je v tej državi, pravica, na podlagi katere se dividende izplačujejo, pa je povezana s stalno poslovno enoto ali stalno bazo. Tedaj se glede na primer uporabijo določbe 7. ali 14. člena tega sporazuma.

5. Če družba - 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 izplačujejo dividende, neposredno povezana s stalno poslovno enoto ali stalno bazo, ki je 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, ki sta bila ustvarjena v tej drugi državi.

11. člen

Obresti

1. Obresti, ki jih rezident države pogodbenice dobi iz virov v drugi državi pogodbenici, se obdavčijo samo v prvi omenjeni državi.

2. Izraz »obresti«, uporabljen v tem členu, pomeni dohodek od vseh vrst terjatev, ne glede na to, ali je na njih zastavna pravica, zlasti pa dohodek od državnih vrednostnih papirjev in dohodek od obligacij ali obveznic.

3. Prvi in drugi odstavek se ne uporabljata, če prejemnik obresti, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri nastanejo obresti, po stalni poslovni enoti, ki je v tej državi, ali če opravlja v tej drugi državi samostojne osebne dejavnosti iz stalne baze, ki je v tej drugi državi, terjatev, na katero se obresti plačujejo, pa je neposredno povezana s to stalno poslovno enoto ali stalno bazo. Tedaj se glede na primer uporabijo določbe 7. ali pa 14. člena.

4. Če zaradi posebnega razmerja med plačnikom in prejemnikom ali med njima in kom drugim znesek obresti, upoštevajoč terjatev, za katero se plačajo, presega znesek, ki bi bil določen s pogodbo med plačnikom in prejemnikom, se določbe tega člena uporabljajo le za znesek, ki bi bil določen s pogodbo, če takega razmerja ne bi bilo. Tedaj se več izplačani znesek obdavči v skladu z zakonom vsake države pogodbenice, pri tem pa upoštevajo druge določbe tega sporazuma.

12. člen

Avtorska plačila

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

2. Avtorska plačila iz prvega odstavka tega člena se smejo obdavčiti tudi v državi pogodbenici, kjer nastajajo, 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«, uporabljen v tem členu, pomeni vsa plačila prejeta za uporabo ali za pravico do uporabe avtorske pravice na književnem, umetniškem ali znanstvenem delu, vštevši kinematografske filme in filme ali trakove za radio ali televizijo, ter za uporabo ali za pravico do uporabe patenta, zaščitnega znaka, skice ali modela, načrta, tajne formule ali postopka oziroma za uporabo ali za 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 se ne uporabljata, če posluje prejemnik avtorskih plačil, ki je rezident države pogodbenice, v drugi državi pogodbenici, v kateri nastajajo avtorska plačila, po stalni poslovni enoti 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 oazo. Tedaj se glede na primer uporabijo določbe 7. ali 14. člena.

5. Šteje se, da avtorska plačila nastajajo v državi pogodbenici, če je plačnik ta država sama, njena družbenopolitična skupnost ali njen rezident.

6. Ne glede na peti odstavek tega člena se šteje, da nastajajo avtorska plačila v državi pogodbenici, v kateri ima plačnik avtorskih plačil stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala obveznost plačila avtorskih plačil in katera plačuje avtorska plačila, ne glede na to, ali je plačnik avtorskih plačil rezident te države pogodbenice.

7. Če zaradi posebnega razmerja med plačnikom in prejemnikom ali med njima in kom drugim znesek avtorskih plačil, upoštevajoč uporabo, pravico ali informacijo, za katere so bila plačana, presega znesek, ki bi bil določen s pogodbo med plačnikom in prejemnikom, se določbe tega člena uporabljajo le za znesek, ki bi bil določen s pogodbo, če takega razmerja ne bi bilo. Tedaj se več izplačani znesek obdavči v skladu z zakonom vsake države pogodbenice, pri tem pa upoštevajo druge določbe tega sporazuma.

13. člen

Dohodki od premoženja

1. Dohodki rezidenta države pogodbenice od odsvojitve nepremičnine iz 6. člena , ki je v drugi državi pogodbenici, se lahko obdavčijo 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, ki pripada stalni bazi, ki jo uporablja rezident države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih dejavnosti, vštevši tudi dohodke od odsvojitve te stalne poslovne enote (same ali skupaj z vsem podjetjem ali stalne baze, se lahko obdavčijo v tej drugi državi.

3. Ne glede na drugi odstavek tega člena se dohodki od odsvojitve ladij ali letal, ki se uporabljajo v mednarodnem prometu, rečnih ladij, ki se uporabljajo v prometu po notranjih plovnih poteh, ali od premičnin za uporabo takih morskih ali rečnih ladij ali letal obdavčijo samo v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

4. Dohodki od odsvojitve premoženja, razen premoženja, navedenega v prvem, drugem in tretjem odstavku tega člena, se obdavčijo samo v državi pogodbenici, katere rezident je oseba, ki je odsvojila premoženje.

5. Dohodki fizične osebe, ki je rezident Jugoslavije, od odsvojitve delnic v družbi, katere premoženje je v celoti ali delno razdeljeno na delnice in ki je rezident Norveške za namene norveškega davka, se lahko obdavčijo v Norveški.

14. člen

Samostojne osebne dejavnosti

1. Dohodek fizične osebe, ki je rezident države pogodbenice, od poklicnih dejavnosti ali drugih podobnih samostojnih dejavnosti se lahko obdavči v tej državi pogodbenici. Takšen dohodek se ne obdavči v drugi državi pogodbenici, razen v primerih iz drugega odstavka tega člena.

2. Dohodek fizične osebe, ki je rezident ene izmed držav, od poklicnih dejavnosti ali drugih podobnih samostojnih dejavnosti v drugi državi se lahko obdavči v tej drugi državi, če prebiva fizična oseba v njej v dveh zaporednih letih skupaj 183 dni ali dlje ali ima stalno bazo v tej drugi državi, dohodek pa se pripisuje tej stalni bazi.

3. Izraz »poklicne dejavnosti« obsega 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., 17., 18., 19. in 20. členom tega sporazuma se osebni dohodki in drugi podobni prejemki rezidenta države pogodbenice iz delovnega razmerja obdavčijo samo v tej državi. Če pa se delo opravlja v drugi državi pogodbenici, se lahko taki prejemki obdavčijo v njej, kolikor 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 ni prejemnik prebival v drugi državi v dveh zaporednih letih skupaj dlje kot 183 dni ;

če je prejemke izplačal nekdo, ki je rezident države, v kateri je prejemnik rezident in katerega poslovne dejavnosti niso v celoti ali skoraj v celoti odvisne od najemanja delovne sile, ali kdo drug v njegovem imenu;

če prejemkov ne plača stalna poslovna enota ali stalna baza, ki jo ima rezident države pogodbenice v drugi državi pogodbenici.

3. a) Osebni dohodki, ki jih fizični osebi izplačuje država pogodbenica ali njena družbenopolitična skupnost, se obdavčijo samo v tej državi.

Osebni dohodki, ki jih fizični osebi izplačuje država pogodbenica ali njena družbenopolitična skupnost, se obdavčijo samo v drugi državi pogodbenici, če prejemnik opravlja delo v tej drugi državi, je njen rezident in:

če je njen državljan ali

ii)

če ni postal njen rezident samo zaradi opravljanja dela.

4. Osebni dohodki, ki jih doseže fizična oseba z delom v zvezi z gospodarsko dejavnostjo države pogodbenice ali njene družbenopolitične skupnosti, se obdavčijo v skladu s prvim in drugim odstavkom tega člena.

5. Osebni dohodki, ki jih doseže fizična oseba kot predstavnik Skupnega gospodarskega predstavništva Jugoslavije ali Turistične zveze Jugoslavije, se obdavčijo samo v Jugoslaviji.

6. Ne glede na prejšnje določbe tega člena se smejo prejemki iz delovnega razmerja na ladji ali letalu, ki se uporablja v mednarodnem prometu, obdavčiti v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

7. Prejemki. ki jih doseže rezident Norveške iz delovnega razmerja na letalu, ki ga uporablja letalski konzorcij Scandinavian Airlines System (SAS), se obdavčijo samo v Norveški.

16. člen

Plačila za delo v skupnem poslovnem organu <br /> (Plačila direktorjem)

1. Plačila direktorjem in drugi podobni prejemki rezidenta Jugoslavije kot člana odbora direktorjev ali drugega podobnega organa družbe, ki je rezident Norveške, se lahko obdavčijo v Norveški.

2. Plačila in drugi osebni prejemki rezidenta Norveške kot člana skupnega poslovnega organa družbe, ki je rezident Jugoslavije, se lahko obdavčijo v Jugoslaviji.

17. člen

Umetniki in športniki

1. Ne glede na 14. in 15. člen tega sporazuma se lahko dohodek gledaliških, filmskih, radijskih ali televizijskih umetnikov, glasbenikov, športnikov in drugih izvajalcev od osebnih dejavnosti obdavči v državi pogodbenici, kjer so opravljali take dejavnosti.

2. Če dohodka od osebnih dejavnosti izvajalca ali športnika iz prvega odstavka tega člena ne dobi osebno izvajalec ali športnik, temveč kdo drug, se lahko ne glede na 7., 14. in 15. člen tega sporazuma obdavči v državi pogodbenici, kjer je izvajalec ali športnik opravljal te dejavnosti.

3. Ne glede na prvi in drugi odstavek tega člena se dohodek od dejavnosti iz prvega odstavka tega člena v okviru programa kulturne ali športne menjave, ki sta ga potrdili državi pogodbenici, obdavči samo v državi, katere rezident je izvajalec ali športnik.

18. člen

Pokojnine

1. Pokojnine in drugi podobni prejemki, izplačani rezidentu države pogodbenice na podlagi prejšnjega delovnega razmerja, se obdavčijo samo v državi pogodbenici, katere rezident je prejemnik pokojnine.

2. Ne glede na prvi odstavek lega člena se pokojnina, ki jo fizični osebi izplačuje Jugoslavija ali njena družbenopolitična skupnost iz proračuna ali iz posebnega sklada, obdavči samo v Jugoslaviji.

19. člen

Študenti

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

2. Dohodek študenta, učenca usmerjenega izobraževanja ali pripravnika od dejavnosti, ki jo opravlja v državi pogodbenici, v kateri biva samo zaradi izobraževanja ali izpopolnjevanja, se ne obdavči v tej državi za obdobje, ki skupaj ni daljše od 5 let, če prejemki od osebnih storitev v enem koledarskem letu v tej drugi državi pogodbenici, ki dopolnjujejo omenjena sredstva, ne presegajo 15.000 norveških kron ali njihove protivrednosti v jugoslovanskih dinarjih.

20. člen

Učitelji in profesorji

1. Fizična oseba, ki prebiva v državi pogodbenici zaradi poučevanja oziroma raziskovalnega dela na univerzi, višji šoli ali drugi priznani izobraževalni instituciji v tej državi pogodbenici in je ali je bila neposredno pred tem rezident druge države pogodbenice, se najdlje dve leti od dneva, ko je prvič prišla v to državo s tem namenom, v prvi omenjeni državi pogodbenici ne obdavči za prejemke, ki jih prejema za takšen pouk ali raziskovalno delo, vendar le tedaj, če so ti prejemki obdavčeni v drugi državi.

2. Prvi odstavek tega člena se ne uporablja za dohodek od raziskovalnega dela, ki ni bilo opravljeno v javnem interesu, temveč predvsem v osebnem interesu posameznika ali več oseb.

21. člen

Drug dohodek

1. Deli dohodka rezidenta države pogodbenice, ki niso urejeni v prejšnjih členih tega sporazuma, se ne glede na to, kje nastanejo, obdavčijo samo v tej državi.

2. Prvi odstavek tega člena se ne uporablja za dohodek, razen za dohodek od nepremičnin, če prejemnik tega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici po stalni poslovni enoti v njej ali opravlja v tej drugi državi samostojne osebne dejavnosti iz tamkajšnje stalne baze, pravica sli premoženje, na podlagi katerih se plača dohodek, pa sta neposredno povezana s stalno poslovno enoto ali stalno bazo. Tedaj se glede na primer uporabijo določbe 7. ali 14. člena.

22. člen

Premoženje

1. Premoženje, ki sestoji iz nepremičnine, ki je v posesti rezidenta države pogodbenice in je v drugi državi pogodbenici, se lahko obdavči 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 ladij in letal se obdavči samo v državi pogodbenici, v kateri je dejanski sedež uprave podjetja.

4. Vsi drugi deli premoženja rezidenta države pogodbenice se obdavčijo samo v tej državi.

23. člen

Metode za odpravljanje dvojnega obdavčevanja

1. V Jugoslaviji je dvojno obdavčevanje onemogočeno takole:

če ustvari rezident Jugoslavije dohodek ali ima v posesti premoženje, ki se lahko po tem sporazumu obdavči v Norveški. Jugoslavija v skladu s točkama b) in c) tega odstavka oprosti davka ta dohodek ali premoženje;

če ustvari rezident Jugoslavije dohodek, ki se lahko po 10., 12. in 16. členu tega sporazuma obdavči v Norveški, prizna Jugoslavija kot odbitek od davka od njegovega dohodka znesek enak davku, ki je bil plačan v Norveški. Tak odbitek ne sine biti večji od dela davka, ki je bil obračunan pred tem odbitkom, ustreza pa dohodku, ustvarjenemu v Norveški;

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

2. V Norveški je dvojno obdavčevanje onemogočeno takole;

če ustvari rezident Norveške dohodek ali ima v posesti premoženje, ki se lahko po tem sporazumu obdavči v Jugoslaviji, Norveška v skladu s točkami b), c) in d) tega odstavka oprosti davka ta dohodek ali premoženje;

če ustvari rezident Norveške dele dohodka, ki se lahko po 7., 10., 12. in 16. členu obdavči v Jugoslaviji, prizna Norveška kot odbitek od davka od njegovega dohodka znesek, enak davku, ki je bil plačan v Jugoslaviji. Ta odbitek ne sme bili večji od dela davka, ki je bil obračunan pred tem odbitkom, ustreza pa tem delom dohodka, ustvarjenim v Jugoslaviji;

če se oprostitev jugoslovanskega davka, ki se po sedmem odstavku 7. člena tega sporazumna plačuje od dobička, ki ga doseže rezident Norveške v Jugoslaviji s svojo udeležbo v skupnem poslovanju z jugoslovanskim podjetjem, ali zmanjšanje tega davka odobri v skladu z jugoslovanskim zakonom, se za potrebe točke b) odbitek od norveškega davka odobri kot da takšna oprostitev ali zmanjšanje ni bilo odobreno. Določbe te točke se uporabljajo samo v prvih desetih letih veljavnosti tega sporazuma. Leto dni pred iztekom desetih let se lahko pristojni organi med seboj posvetujejo in odločijo, ali bodo to obdobje podaljšali;

če je v skladu s kakšno določbo sporazuma dohodek, ki ga ustvari, oziroma premoženje, ki ga ima v posesti rezident Norveške, oproščeno davka v Norveški, lahko Norveška pri obračunavanju davka od ostalega dohodka ali premoženja tega rezidenta upošteva davka oproščeni dohodek ali premoženje.

24. člen

Enako obravnavanje

1. Rezidenti države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani obdavčenju oziroma obveznostim v zvezi z obdavčenjem, ki bi bile drugačne ali večje od obdavčenja ali obveznosti v zvezi z njim, 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 enako dejavnost. Ta določba ne pomeni, da mora država pogodbenica rezidentom druge države pogodbenice odobriti tiste davčne osebne oprostitve, olajšave in odbitke zaradi osebnega statusa ali družinskih obveznosti, ki jih odobrava svojim rezidentom.

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

4. Podjetja države pogodbenice, katerih premoženje ima v celoti ali deloma v posesti oziroma pod kontrolo neposredno eden ali več rezidentov druge države pogodbenice, v prvi omenjeni državi pogodbenici niso zavezana obdavčevanju oziroma obveznostim v zvezi z njim, ki bi bile drugačne ali večje od obdavčevanja in obveznosti v zvezi z njim, kakršne imajo ali bi jih lahko imela druga podobna podjetja prve omenjene države.

5. Določbe tega člena ne pomenijo, da mora država pogodbenica državljanom druge države pogodbenice, ki niso državljani prve omenjene države, odobriti kakršnokoli izjemno davčno oprostitev, ki jo odobrava državljanom in osebam, katerih starši so državljani prve omenjene države.

25. člen

Postopek skupnega 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 tem sporazumom, se sme ne glede na pravna sredstva, ki so predvidena v notranjih zakonih teh držav obrniti na pristojni organ države pogodbenice, katere rezident je.

To mora storiti v petih letih po prvem obvestilu o ukrepu, s katerim so mu bili naloženi davki, ki niso v skladu s tem sporazumom.

2. Če pristojni organ meni, da je ugovor utemeljen, sam pa ne more najti zadovoljive rešitve, si prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice, da se tako izogne obdavčevanju, ki ni v skladu s tem sporazumom. Vsak dosežen sporazum 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 sporazumna. Lahko se tudi med seboj posvetujejo, da se tako izognejo dvojnemu obdavčevanju v primerih, ki niso predvideni s tem sporazumom.

4. Pristojni organi držav pogodbenic lahko med seboj neposredno občujejo, da dosežejo dogovor po prejšnjih odstavkih. Če je treba za dogovor ustno izmenjati mnenja, je to mogoče prek komisije, ti jo sestavljajo predstavniki pristojnih organov držav pogodbenic.

26. člen

Izmenjava obvestil

1. Pristojni organi držav pogodbenic izmenjujejo obvestila, potrebna za uporabo tega sporazuma ali notranjih zakonov držav pogodbenic, ki se nanašajo na davke, zajete s tem sporazumom, če je obdavčevanje, ki ga urejajo, v skladu s tem sporazumom. Vsako tako izmenjano obvestilo je tajno in ga je dovoljeno sporočiti samo osebam ali organom, ki se ukvarjajo z odmerjanjem ali pobiranjem davkov, na katere se nanaša ta sporazum.

2. Določb prvega odstavka tega člena ni mogoče v nobenem primeru razlagali tako, da mora na njihovi podlagi pristojni organ posamezne države pogodbenice:

nastopati z upravnimi ukrepi, ki so v nasprotju z zakoni in pravno prakso te ali druge države pogodbenice:

dajati obvestila, ki jih ni mogoče dobiti po zakonih ali v običajnem upravnem postopku le ali druge države pogodbenice;

dajati obvestila, ki bi odkrivala poslovno ali uradno tajnost ali poslovni postopek, ali obvestila, katerih sporočanje bi bilo v nasprotju z javno politiko (javnim redom).

27. člen

Diplomatski in konzularni predstavniki

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

28. člen

Uveljavitev

Ta sporazum začne veljati trideseti dan po dnevu, ko državi pogodbenici druga drugo pisno obvestita, da so izpopolnjeni ustavni postopki, ki se v zadevnih državah zahtevajo za njegovo uveljavitev, uporablja pa se za davke od dohodka in od premoženja za davčno leto, ki se začne 1. januarja ali po 1. januarju koledarskega leta po letu, v katerem je bilo prejeto zadnje obvestilo.

29. člen

Prenehanje veljavnosti

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

Da bi to potrdila, sta spodaj podpisana, po predpisih pooblaščena podpisala ta sporazum. Sestavljeno 1. septembra 1983 v Oslu v dveh izvirnikih v angleškem jeziku: obe besedili sta enako verodostojni.

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Za Socialistično federativno republiko Jugoslavijo: Lazar Mojsov l. r.

Za Kraljevino Norveško: Svenn Stray l. r.

Protokol

Ob podpisu sporazuma med Socialistično federativno republiko Jugoslavijo in Kraljevino Norveško o izogibanju dvojnemu obdavčevanju dohodka in premoženja sta se podpisana dogovorila, da so naslednje določbe sestavni del sporazuma:

K 10. členu

Drugi odstavek 10. člena sporazuma je dogovorjen na podlagi dejstva, da Norveška ob podpisu sporazuma odobrava, da se dividende, ki jih izplačujejo norveške družbe, odbijejo od njihovega dobička pri obračunavanju obveznosti glede plačila norveškega državnega davka. Razumljivo je, da bodo, če bo Norveška nehala obdavčevati družbe po sistemu deljenih stopenj, potekala pogajanja za spremembo 10. člena sporazuma.

K 11. členu

Določbe 11. člena temeljijo na dejstvu, da po davčni zakonodaji Norveške in Jugoslavije, ki velja na dan podpisa sporazuma, nobena izmed držav ne pobira davka od odtegnjenih obresti, ki nastanejo v tej državi, plačujejo pa se rezidentu druge države.

Državi prevzemata obveznost, da začneta pogajanja za spremembo omenjenih določb, ko ena izmed njiju po diplomatski poti pisno obvesti drugo o taki želji zato, ker je uvedla davek od odtegnjenih obresti.

Da bi to potrdila, sta spodaj podpisana, po predpisih pooblaščena, podpisala ta protokol.

Sestavljeno 1. septembra 1983 v Oslu v dveh izvirnikih v angleškem jeziku; obe besedili sta enako verodostojni.

Za Socialistično federativno republiko Jugoslavijo: Lazar Mojsov l. r.

Za Kraljevino Norveško: Svenn Stray l. r.

Zakon o ratifikaciji pogodbe med SFR Jugoslavijo in Kraljevino Norveško o izogibanju dvojnemu obdavčevanju dohodka in premoženja s protokolom