Besedilo memoranduma se v izvirniku v slovenskem in angleškem jeziku glasi:
Vlada Republike Slovenije in Vlada Združenih držav Amerike (v nadaljnjem besedilu: pogodbenici) se sporazumeta o Memorandumu o spremembah Memoranduma o soglasju med Vlado Republike Slovenije in Vlado Združenih držav Amerike o Fulbrightovem programu izmenjav, podpisanega v Ljubljani 6. oktobra 2011.
V Memorandumu o soglasju med Vlado Republike Slovenije in Vlado Združenih držav Amerike o Fulbrightovem programu izmenjav se v 5. členu za točko 2 doda nova točka 2.a, ki se glasi:
»2.a
Za Republiko Slovenijo:
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Fulbrightove štipendije se dejansko ne obravnavajo ne kot plačilo za opravljeno delo ali storitve in ne kot nadomestilo za izgubljeni dohodek.
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Pri obdavčevanju dohodkov stroški, kot so najemnine, potni stroški, dodatno zdravstveno zavarovanje, študijska literatura, prispevki ustanovi gostiteljici in vsi drugi izdatki, neposredno povezani s sodelovanjem v programu izmenjave, zmanjšujejo davčno osnovo od vseh dohodkov, ki jih prejme štipendist po tem programu, če so ustrezno izkazani in uveljavljani pri davčnem organu.
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Pri obdavčevanju dohodkov tudi dnevnice, ki jih prejme štipendist po tem programu, zmanjšujejo davčno osnovo od vseh dohodkov, prejetih po tem programu.«.
Memorandum začne veljati z dnem prejema zadnjega pisnega uradnega obvestila po diplomatski poti, da so izpolnjeni vsi notranjepravni pogoji, potrebni za začetek njegove veljavnosti.
Podpisano v Ljubljani 4. septembra 2014 v dveh izvirnikih v slovenskem in angleškem jeziku, pri čemer sta besedili enako verodostojni.
ZA VLADO REPUBLIKE SLOVENIJE Jernej Pikalo l.r.
ZA VLADO ZDRUŽENIH DRŽAV AMERIKE Joseph A. Mussomeli l.r.
ZA VLADO ZDRUŽENIH DRŽAV AMERIKE Joseph A. Mussomeli l.r.
The Government of the Republic of Slovenia and the Government of the United States of America (hereinafter "the Parties") hereby agree on the Memorandum Amending the Memorandum of Understanding between the Government of the Republic of Slovenia and the Government of the United States of America Concerning the Fulbright Exchange Program signed on 6 October 2011 in Ljubljana.
Article 1
New point 2a, shall be added after Point 2 of Article 5 of the Memorandum of Understanding between the Government of the Republic of Slovenia and the Government of the United States of America Concerning the Fulbright Exchange Program, to read as follows:
“2a. For the Republic of Slovenia:
– In fact, the Fulbright stipends are neither considered as payment for work/services performed nor as compensation for lost income.
– For the purposes of income taxation, certain costs, such as rents, travel expenses, additional medical insurance, literature, contributions to host institutions and all other expenses directly related to participation in the exchange program, reduce the taxable base of total income received by grantee under such program, if properly documented and claimed with the tax authority.
– For the purposes of income taxation per-diems received
by grantee under such program also reduce the taxable base
of total income received under such program."
Article 2
This Memorandum shall enter into force on the day of
receipt, through diplomatic channels, of the last written notification
of compliance by the Parties with their respective
national legislations required for the entry into force of this
Memorandum.
Signed in Ljubljana, this 4th day of September 2014, in two
original copies, in Slovene and English languages, each text
being equally authentic.
FOR THE GOVERNMENT
OF THE REPUBLIC
OF SLOVENIA
Jernej Pikalo (s)
FOR THE GOVERNMENT
OF THE UNITED STATES
OF AMERICA
Joseph A. Mussomeli (s)
Article 1
New point 2a, shall be added after Point 2 of Article 5 of the Memorandum of Understanding between the Government of the Republic of Slovenia and the Government of the United States of America Concerning the Fulbright Exchange Program, to read as follows:
“2a. For the Republic of Slovenia:
– In fact, the Fulbright stipends are neither considered as payment for work/services performed nor as compensation for lost income.
– For the purposes of income taxation, certain costs, such as rents, travel expenses, additional medical insurance, literature, contributions to host institutions and all other expenses directly related to participation in the exchange program, reduce the taxable base of total income received by grantee under such program, if properly documented and claimed with the tax authority.
– For the purposes of income taxation per-diems received
by grantee under such program also reduce the taxable base
of total income received under such program."
Article 2
This Memorandum shall enter into force on the day of
receipt, through diplomatic channels, of the last written notification
of compliance by the Parties with their respective
national legislations required for the entry into force of this
Memorandum.
Signed in Ljubljana, this 4th day of September 2014, in two
original copies, in Slovene and English languages, each text
being equally authentic.
FOR THE GOVERNMENT
OF THE REPUBLIC
OF SLOVENIA
Jernej Pikalo (s)
FOR THE GOVERNMENT
OF THE UNITED STATES
OF AMERICA
Joseph A. Mussomeli (s)