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Article 3

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

Uradni list RS (mednarodne) 19-107/2006 objava 26. 10. 2006

Veljavnost
velja od 20. 11. 2006 stanje na dan10. 9. 2026
Oznake
kraticaBBHIDO SOP2006-02-0107 EPA1007-IV EVA2006-1811-0133
Sprejel
Državni zbor Republike Slovenije
1. For the purposes of this Convention, unless the context otherwise requires:
a)
the term "Slovenia" means the Republic of Slovenia;
b)
the term "Bosnia and Herzegovina" means State Bosnia and Herzegovina;
c)
the terms "a Contracting State" and "the other Contracting State" mean Slovenia or Bosnia and Herzegovina, as the context requires;
d)
the term "political subdivision" in case of Bosnia and Herzegovina means the entities: Federation of Bosnia and Herzegovina and Republika Srpska, and the Brčko District of Bosnia and Herzegovina;
e)
the term "person" includes an individual, a company or any other body of persons;
f)
the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
g)
the term "enterprise" applies to the carrying of any business;
h)
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;
i)
the term "international traffic" means any transport by a ship, aircraft or road transport vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft or road transport vehicle is operated solely between places in the other Contracting State;
j)
the term "competent authority" means:
(i) in Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorised representative;
(ii) in Bosnia and Herzegovina: the Ministry of Finance and Treasury or its authorised representative;
k)
the term "national", in relation to a Contracting State, means:
(i) any individual possessing the nationality of a Contracting State; and
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
l)
the term "business" includes the performance of professional service and of other activities of an independent character.
2.
As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
BREZPLAČNI PREIZKUS

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