Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
o razglasitvi Zakona o ratifikaciji Konvencije med Republiko Slovenijo in Japonsko o odpravi dvojnega obdavčevanja v zvezi z davki od dohodka ter preprečevanju davčnih utaj in izogibanja davkom, s protokolom (BJPODO)
Razglašam Zakon o ratifikaciji Konvencije med Republiko Slovenijo in Japonsko o odpravi dvojnega obdavčevanja v zvezi z davki od dohodka ter preprečevanju davčnih utaj in izogibanja davkom, s protokolom (BJPODO), ki ga je sprejel Državni zbor Republike Slovenije na seji dne 24. maja 2017.
Št. 003-02-5/2017-17
Ljubljana, dne 1. junija 2017
Borut Pahor l.r.
O RATIFIKACIJI KONVENCIJE MED REPUBLIKO SLOVENIJO IN JAPONSKO O ODPRAVI DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI OD DOHODKA TER PREPREČEVANJU DAVČNIH UTAJ IN IZOGIBANJA DAVKOM, S PROTOKOLOM (BJPODO)
1. člen
Ratificira se Konvencija med Republiko Slovenijo in Japonsko o odpravi dvojnega obdavčevanja v zvezi z davki od dohodka ter preprečevanju davčnih utaj in izogibanja davkom, s protokolom, sklenjena v Tokiu 30. septembra 2016.
Konvencija s protokolom se v izvirniku v angleškem jeziku in prevodu v slovenskem jeziku glasi:
CONVENTION BETWEEN THE REPUBLIC OF SLOVENIA AND JAPAN FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE
The Republic of Slovenia and Japan,
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,
Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States),
Have agreed as follows:
1. This Convention shall apply to persons who are residents of one or both of the Contracting States.
2. For the purposes of this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that Contracting State, as the income of a resident of that Contracting State. In no case shall the provisions of this paragraph be construed so as to restrict in any way a Contracting State’s right to tax the residents of that Contracting State.
1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of any property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which this Convention shall apply are:
(a) in Slovenia:
(i) the tax on income of legal persons; and
(ii) the tax on income of individuals
(hereinafter referred to as “Slovenian tax”);
(b) in Japan:
(i) the income tax;
(ii) the corporation tax;
(iii) the special income tax for reconstruction;
(iv) the local corporation tax; and
(v) the local inhabitant taxes
(hereinafter referred to as “Japanese tax”).
4. This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
1. For the purposes of this Convention, unless the context otherwise requires:
(a) the term “Slovenia” means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law;
(b) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force;
(c) the terms “a Contracting State” and “the other Contracting State” mean Slovenia or Japan, as the context requires;
(d) the term “person” includes an individual, a company and any other body of persons;
(e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
(f) the term “enterprise” applies to the carrying on of any business;
(g) 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;
(h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(i) the term “competent authority” means:
(i) in Slovenia, the Ministry of Finance or its authorised representative; and
(ii) in Japan, the Minister of Finance or his authorised representative;
(j) the term “national”, in relation to a Contracting State, means:
(i) any individual possessing the nationality of that Contracting State; and
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
(k) the term “business” includes the performance of professional services and of other activities of an independent character.
2. As regards the application of this 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 Contracting State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.
1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State.
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 only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting 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 Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
(d) if he is a national of both Contracting 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, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of this Convention, having regard to its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Convention.
4. Where, pursuant to any provisions of this Convention, a Contracting State relieves or exempts from tax income of a resident of the other Contracting State and, under the laws in force in that other Contracting State, the resident is subjected to tax in that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then such relief or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State.
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; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. A building site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if such site, project or activity lasts more than twelve months.
4. Notwithstanding the preceding provisions 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 carrying on, for the enterprise, any other activity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e),
provided that such activity or, in the case of subparagraph (f), the overall activity of the fixed place of business, is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character,
provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 7, where a person is acting in a Contracting State on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise,
that enterprise shall be deemed to have a permanent establishment in that Contracting 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.
7. Paragraph 6 shall not apply where the person acting in a Contracting State on behalf of an enterprise of the other Contracting State carries on business in the first-mentioned Contracting State as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
8. For the purposes of this Article, a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise.
9. 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other Contracting 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. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 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 shall also apply to the income from immovable property of an enterprise.
1. Profits of an enterprise of a Contracting State shall be taxable only in that Contracting 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 that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other Contracting State.
2. For the purposes of this Article and Article 22, the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.
3. Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other Contracting State, that other Contracting State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjustment to the amount of the tax charged therein on those profits if the competent authority of that other Contracting State agrees with the adjustment made by the first-mentioned Contracting State; if the competent authority of that other Contracting State does not so agree, the competent authorities of the Contracting States shall endeavour to eliminate any double taxation resulting therefrom by mutual agreement.
4. 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.
SHIPPING AND AIR TRANSPORT
1. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of Article 2, an enterprise of a Contracting State shall be exempt in respect of its carrying on the operation of ships or aircraft in international traffic from, in the case of an enterprise of Slovenia, the enterprise tax of Japan and, in the case of an enterprise of Japan, any tax similar to the enterprise tax of Japan which is imposed after the date of signature of this Convention in Slovenia.
3. The provisions of the preceding paragraphs of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
1. 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.
2. Where a Contracting State includes in the profits of an enterprise of that Contracting State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
3. Notwithstanding the provisions of paragraph 1, a Contracting State shall not change the profits of an enterprise of that Contracting State in the circumstances referred to in that paragraph after ten years from the end of the taxable year in which the profits that would be subjected to such change would, but for the conditions referred to in that paragraph, have accrued to that enterprise. The provisions of this paragraph shall not apply in the case of fraud or wilful default.
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 Contracting State.
2. However, dividends paid by a company which is a resident of a Contracting State may also be taxed in that Contracting State according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends.
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 which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner 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 and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 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 Contracting 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 Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Contracting 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 Contracting State.
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, interest arising in a Contracting State may also be taxed in that Contracting State according to the laws of that Contracting State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if:
(a) the interest is beneficially owned by the Government of that other Contracting State, a political subdivision or local authority thereof, the central bank thereof or any institution acting for promoting export, investment or development thereof; or
(b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by any institution acting for promoting export, investment or development thereof.
4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purposes of this Article. The term “interest”, however, does not include income dealt with in Article 10.
5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner 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 and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
7. Where, by reason of a special relationship between the payer and the beneficial owner 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 beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such 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.
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, royalties arising in a Contracting State may also be taxed in that Contracting State according to the laws of that Contracting State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties.
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, any patent, trade mark, design or model, plan, or secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner 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 and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner 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 beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such 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.
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 Contracting State.
2. Gains derived by a resident of a Contracting State from the alienation of shares of a company or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived at least 50 per cent of their value directly or indirectly from immovable property, as defined in Article 6, situated in that other Contracting State, unless the relevant class of the shares or comparable interests is traded on a recognised stock exchange and the resident and persons related to that resident own in the aggregate 5 per cent or less of that class of the shares or comparable interests.
3. Gains from the alienation of any property, other than immovable property, forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other Contracting State.
4. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated by that enterprise in international traffic or any property, other than immovable property, pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
5. Gains from the alienation of any property, other than that referred to in the preceding paragraphs of this Article, shall be taxable only in the Contracting State of which the alienator is a resident.
1. Subject to the provisions of Articles 15, 17 and 18, 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 Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.
2. Notwithstanding the provisions of paragraph 1, 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 Contracting State if:
(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State, and
(c) the remuneration is not borne by a permanent establishment which the employer has in the other Contracting State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.
Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors, or of a similar organ, of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
ENTERTAINERS AND SPORTSPERSONS
1. Notwithstanding the provisions of Article 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration beneficially owned by a resident of a Contracting State shall be taxable only in that Contracting State.
1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or local authority thereof to an individual in respect of services rendered to that Contracting State or political subdivision or local authority shall be taxable only in that Contracting State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who:
(i) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds which are created by or to which contributions are made by, a Contracting State or a political subdivision or local authority thereof to an individual in respect of services rendered to that Contracting State or political subdivision or local authority shall be taxable only in that Contracting State.
(b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or local authority thereof.
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting 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 the first-mentioned Contracting State, provided that such payments arise from sources outside the first-mentioned Contracting State. The exemption provided by this Article shall apply to a business apprentice only for a period not exceeding one year from the date on which he first begins his training in the first-mentioned Contracting State.
1. Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
3. Where, by reason of a special relationship between the resident referred to in paragraph 1 and the payer or between both of them and some other person, the amount of the income referred to in paragraph 1 exceeds the amount which would have been agreed upon between them in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the income shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Notwithstanding the other provisions of this Convention, a benefit under the Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of the Convention.
ELIMINATION OF DOUBLE TAXATION
1. In Slovenia, double taxation shall be eliminated as follows:
(a) Where a resident of Slovenia derives income which, in accordance with the provisions of this Convention, may be taxed in Japan, Slovenia shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax on income paid in Japan. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in Japan.
(b) Where in accordance with any provision of this Convention income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
2. In Japan, double taxation shall be eliminated as follows:
Subject to the provisions of the laws of Japan regarding the allowance as a credit against Japanese tax of tax payable in any country other than Japan, where a resident of Japan derives income from Slovenia which may be taxed in Slovenia in accordance with the provisions of this Convention, the amount of Slovenian tax payable in respect of that income shall be allowed as a credit against the Japanese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Japanese tax which is appropriate to that income.
1. Nationals 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 nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
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 Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph 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 paragraph 1 of Article 9, paragraph 7 of Article 11, paragraph 6 of Article 12 or paragraph 3 of Article 20 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 Contracting 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 Contracting 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 Contracting State are or may be subjected.
5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description imposed on behalf of a Contracting State or of its political subdivisions or local authorities.
MUTUAL AGREEMENT PROCEDURE
1. Where a person 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 Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the 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 provisions of this 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 this 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, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs of this Article.
5. Where,
(a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and
(b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State,
any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either Contracting State or if the competent authorities of both Contracting States have agreed that these issues are not suitable for resolution through the arbitration and have notified the person who made the request for arbitration in respect of the case of such agreement within two years from the presentation of the case to the competent authority of the other Contracting State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these Contracting States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph.
1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both Contracting States and the competent authority of the Contracting State supplying the information authorises such use.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State 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 trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy.
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other Contracting State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
ASSISTANCE IN THE COLLECTION OF TAXES
1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
2. The term “revenue claim” as used in this Article means an amount owed in respect of the taxes covered by Article 2 which are imposed on behalf of a Contracting State and the following taxes, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount:
(a) in Slovenia:
(i) the value-added tax; and
(ii) the inheritance and gift tax;
(b) in Japan:
(i) the special corporation tax for reconstruction;
(ii) the consumption tax;
(iii) the local consumption tax;
(iv) the inheritance tax; and
(v) the gift tax;
(c) any other tax as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes;
(d) any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to, or in place of, the taxes covered by subparagraph (a), (b) or (c).
3. When a revenue claim of a Contracting State is enforceable under the laws of that Contracting State and is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its collection, that revenue claim shall, at the request of the competent authority of that Contracting State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other Contracting State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other Contracting State that met the conditions allowing that other Contracting State to make a request under this paragraph.
4. When a revenue claim of a Contracting State is a claim in respect of which that Contracting State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that Contracting State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other Contracting State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other Contracting State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned Contracting State or is owed by a person who has a right to prevent its collection.
5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by the competent authority of a Contracting State for purposes of paragraph 3 or 4 shall not, in that Contracting State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that Contracting State by reason of its nature as such. In addition, a revenue claim accepted by the competent authority of a Contracting State for the purposes of paragraph 3 or 4 shall not, in that Contracting State, have any priority applicable to that revenue claim under the laws of the other Contracting State.
6. Notwithstanding the provisions of paragraph 5, acts carried out by a Contracting State in the collection of a revenue claim accepted by the competent authority of that Contracting State for purposes of paragraph 3 or 4 which if they were carried out by the other Contracting State would have the effect of suspending or interrupting the time limits applicable to the revenue claim in accordance with the laws of that other Contracting State shall have such effect under the laws of that other Contracting State. The competent authority of the first-mentioned Contracting State shall inform the competent authority of the other Contracting State of having carried out such acts.
7. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State.
8. Where, at any time after a request has been made by the competent authority of a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned Contracting State, the relevant revenue claim ceases to be
(a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned Contracting State that is enforceable under the laws of that Contracting State and is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its collection, or
(b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned Contracting State in respect of which that Contracting State may, under its laws, take measures of conservancy with a view to ensure its collection
the competent authority of the first-mentioned Contracting State shall promptly notify the competent authority of the other Contracting State of that fact and, at the option of the competent authority of the other Contracting State, the competent authority of the first-mentioned Contracting State shall either suspend or withdraw its request.
9. In no case shall the provisions of this Article be construed so as to impose on a Contracting State 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 carry out measures which would be contrary to public policy;
(c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;
(d) to provide assistance in those cases where the administrative burden for that Contracting State is clearly disproportionate to the benefit to be derived by the other Contracting State.
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
The headings of the Articles of this Convention are inserted for convenience of reference only and shall not affect the interpretation of the Convention.
1. Each of the Contracting States shall send in writing and through diplomatic channels to the other Contracting State the notification confirming that its internal procedures necessary for the entry into force of this Convention have been completed. The Convention shall enter into force on the thirtieth day after the date of receipt of the later notification.
2. This Convention shall be applicable:
(a) in Slovenia:
(i) with respect to taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the Convention enters into force; and
(ii) with respect to other taxes, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the Convention enters into force; and
(b) in Japan:
(i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar year next following that in which the Convention enters into force.
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination to the other Contracting State at least six months before the end of any calendar year beginning after expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect:
(a) in Slovenia:
(i) with respect to taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the notice is given; and
(ii) with respect to other taxes, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given; and
(b) in Japan:
(i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after 1 January in the calendar year next following that in which the notice is given; and
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar year next following that in which the notice is given.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.
DONE in duplicate at Tokyo this thirtieth day of September, 2016 in the English language.
For the Republic of Slovenia: Simona Leskovar (s) | For Japan: Nobuo Kishi (s) |
At the signing of the Convention between the Republic of Slovenia and Japan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (hereinafter referred to as “the Convention”), the Republic of Slovenia and Japan have agreed upon the following provisions which shall form an integral part of the Convention.
1. With reference to paragraph 2 of Article 1 of the Convention:
The term “fiscally transparent” means situations where, under the tax law of a Contracting State, income or part thereof of an entity or arrangement is not taxed at the level of the entity or arrangement but at the level of the persons who have an interest in that entity or arrangement as if that income or part thereof were directly derived by such persons at the time when that income or part thereof is realised whether or not that income or part thereof is distributed by that entity or arrangement to such persons.
2. With reference to paragraph 2 of Article 10 of the Convention:
Notwithstanding the provisions of that paragraph, dividends paid by a company which is a resident of a Contracting State and, according to the laws of that Contracting State, is:
(a) entitled to a deduction for dividends paid to its beneficiaries in computing its taxable income in that Contracting State; or
(b) liable to tax on its income at the reduced rate if it distributes its profits,
may be taxed in that Contracting State according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of paragraph 4 of Article 10 of the Convention shall apply mutatis mutandis to the dividends paid by the company referred to in this paragraph.
3. With reference to paragraph 3 of Article 11 of the Convention:
The term “institution acting for promoting export, investment or development” means:
(a) in Slovenia:
(i) the Slovenian Export and Development Bank; and
(ii) such other similar institution as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes; and
(b) in Japan:
(i) the Japan Bank for International Cooperation;
(ii) the Nippon Export and Investment Insurance;
(iii) the Japan International Cooperation Agency; and
(iv) such other similar institution as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes.
4. With reference to paragraph 2 of Article 13 of the Convention:
The term “recognised stock exchange” means:
(a) any regulated market pursuant to the Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (as amended) or any successor Directive;
(b) any stock exchange established under the terms of the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; and
(c) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of that paragraph.
5. With reference to paragraph 1 of Article 24 of the Convention:
If the competent authority of the Contracting State to which a case is presented in accordance with the provisions of that paragraph does not consider the objection to be justified, the competent authority of that Contracting State shall notify the competent authority of the other Contracting State of that presentation. Such notification shall not be construed as the presentation of the case to the competent authority of the other Contracting State for resolving the case by mutual agreement.
6. With reference to paragraph 5 of Article 24 of the Convention:
(a) The competent authorities of the Contracting States shall by mutual agreement establish a procedure in order to ensure that an arbitration decision will be implemented within two years from a request for arbitration as referred to in paragraph 5 of Article 24 of the Convention unless actions or inaction of a person directly affected by the case in respect of which the request for arbitration has been made hinder the resolution of the case or unless the competent authorities of the Contracting States and that person otherwise agree.
(b) An arbitration panel shall be established in accordance with the following rules:
(i) An arbitration panel shall consist of three arbitrators who are individuals with expertise or experience in international tax matters.
(ii) Each of the competent authorities of the Contracting States shall appoint one arbitrator, whether he is a national of either Contracting State or not. The two arbitrators appointed by the competent authorities of the Contracting States shall appoint the third arbitrator who serves as the chair of the arbitration panel in accordance with the procedures agreed by the competent authorities of the Contracting States.
(iii) No arbitrator shall be an employee of the tax authority of either Contracting State, nor have dealt with the case in respect of which the request for arbitration has been made in any capacity. The third arbitrator shall not be a national of either Contracting State, nor have had his usual place of residence in either Contracting State, nor have been employed by either Contracting State.
(iv) The competent authorities of the Contracting States shall ensure that all arbitrators agree, in statements sent to each of the competent authorities of the Contracting States, prior to their acting in an arbitration proceeding, to abide by and be subject to the same confidentiality and non-disclosure obligations as those described in paragraph 2 of Article 25 of the Convention and under the laws of the Contracting States.
(v) Each of the competent authorities of the Contracting States shall bear the costs of its appointed arbitrator and its own expenses. The costs of the third arbitrator and other expenses associated with the conduct of the arbitration proceedings shall be borne by the competent authorities of the Contracting States in equal shares.
(c) The competent authorities of the Contracting States shall provide the information necessary for the arbitration decision to all arbitrators without undue delay.
(d) An arbitration decision shall be treated as follows:
(i) An arbitration decision has no precedential value.
(ii) An arbitration decision shall be final, unless that decision is found to be unenforceable by a court of either Contracting State due to a violation of paragraph 5 of Article 24 of the Convention, of this paragraph or of any procedural rule determined in accordance with subparagraph (a) that may reasonably have affected the decision. If the decision is found to be unenforceable due to the violation, the request for arbitration shall be considered not to have been made and the arbitration process shall be considered not to have taken place (except for the purposes of clauses (iv) and (v) of subparagraph (b)).
(e) Where at any time before the arbitration panel has delivered a decision on a case to the competent authorities of the Contracting States and to the person who made the request for arbitration in respect of the case:
(i) the competent authorities of the Contracting States reach a mutual agreement to resolve the case pursuant to paragraph 2 of Article 24 of the Convention; or
(ii) that person withdraws the request for arbitration; or
(iii) a decision concerning the case is rendered by a court or administrative tribunal of either Contracting State during the arbitration proceedings;
the procedures under Article 24 of the Convention in respect of the case shall terminate.
(f) Where a case in respect of which a request for arbitration has been made is pending in litigation or appeal, the mutual agreement that implements the arbitration decision on the case shall be considered not to be accepted by the person directly affected by the case if any person directly affected by the case who is a party to the litigation or appeal does not withdraw, within 60 days after receiving the decision of the arbitration panel, from consideration by the relevant court or administrative tribunal all issues resolved in the arbitration proceedings. In this case, the case shall not be eligible for any further consideration by the competent authorities of the Contracting States.
(g) The provisions of paragraph 5 of Article 24 of the Convention and this paragraph shall not apply to cases falling within paragraph 3 of Article 4 of the Convention.
7. With reference to Article 25 of the Convention:
A Contracting State may decline to supply information relating to confidential communications between attorneys, solicitors or other admitted legal representatives in their role as such and their clients to the extent that the communications are protected from disclosure under the law of that Contracting State.
8. With reference to Articles 25 and 26 of the Convention:
Notwithstanding the provisions of paragraph 2 of Article 29 of the Convention, the provisions of Articles 25 and 26 of the Convention shall have effect from the date of entry into force of the Convention without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
9. Notwithstanding any provisions of the Convention, any income and gains derived by a silent partner in respect of a silent partnership (in the case of Japan, Tokumei Kumiai) contract or another similar contract may be taxed in the Contracting State in which such income and gains arise and according to the laws of that Contracting State.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Protocol.
DONE in duplicate at Tokyo this thirtieth day of September, 2016 in the English language.
For the Republic of Slovenia: Simona Leskovar (s) | For Japan: Nobuo Kishi (s) |
KONVENCIJA MED REPUBLIKO SLOVENIJO IN JAPONSKO O ODPRAVI DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI OD DOHODKA TER PREPREČEVANJU DAVČNIH UTAJ IN IZOGIBANJA DAVKOM
Republika Slovenija in Japonska sta se
v želji, da še naprej razvijata gospodarske odnose in krepita sodelovanje pri davčnih zadevah,
z namenom, da skleneta konvencijo o odpravi dvojnega obdavčevanja v zvezi z davki od dohodka, ne da bi ustvarili možnosti za neobdavčitev ali zmanjšanje obdavčitve z davčnimi utajami ali izogibanjem davkom (vključno z izkoriščanjem ugodnejših mednarodnih sporazumov zaradi pridobitve ugodnosti, ki jih zagotavlja ta konvencija, za posredne koristi rezidentov tretjih držav),
sporazumeli:
OSEBE, ZA KATERE SE UPORABLJA KONVENCIJA
1. Ta konvencija se uporablja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.
2. Za namene te konvencije se dohodek, ki ga doseže subjekt ali dogovor ali je dosežen prek subjekta ali dogovora, katera se po davčni zakonodaji ene ali druge države pogodbenice obravnavata kot v celoti ali delno davčno transparentna, šteje za dohodek rezidenta države pogodbenice, vendar le, če ta država pogodbenica za namene obdavčitve dohodek obravnava kot dohodek rezidenta te države pogodbenice. V nobenem primeru se določbe tega člena ne razlagajo, kakor da omejujejo pravico države pogodbenice, da obdavči rezidente te države pogodbenice.
DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA
1. Ta konvencija se uporablja za davke od dohodka, ki se uvedejo v imenu države pogodbenice ali njenih političnih enot ali lokalnih oblasti, ne glede na način njihove uvedbe.
2. Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali sestavine dohodka, vključno z davki od dobička iz odtujitve kakršnega koli premoženja, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
3. Obstoječi davki, za katere se uporablja ta konvencija, so:
a) v Sloveniji:
(i) davek od dohodkov pravnih oseb in
(ii) dohodnina
(v nadaljnjem besedilu: »slovenski davek«);
b) na Japonskem:
(i) davek od dohodka,
(ii) davek od dohodkov pravnih oseb,
(iii) posebni davek od dohodka za obnovo,
(iv) lokalni davek od dohodkov pravnih oseb in
(v) lokalni davki prebivalcev
(v nadaljnjem besedilu: »japonski davek«).
4. Ta konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki se po dnevu podpisa konvencije uvedejo poleg obstoječih davkov ali namesto njih. Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
OPREDELITEV TEMELJNIH POJMOV
1. V tej konvenciji, razen če sobesedilo ne zahteva drugače:
a) izraz »Slovenija« pomeni Republiko Slovenijo, in kadar se uporablja v geografskem pomenu, ozemlje Slovenije in tista morska območja, na katerih lahko Slovenija izvaja svoje suverene pravice ali jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;
b) izraz »Japonska«, kadar se uporablja v geografskem pomenu, pomeni vse ozemlje Japonske, vključno z njenim teritorialnim morjem, na katerem veljajo zakoni v zvezi z japonskimi davki, in vse območje zunaj njenega teritorialnega morja, vključno z morskim dnom in njegovim podzemljem, na katerem ima Japonska v skladu z mednarodnim pravom suverene pravice in na katerem veljajo zakoni v zvezi z japonskimi davki;
c) izraza »država pogodbenica« in »druga država pogodbenica« pomenita Slovenijo ali Japonsko, kakor zahteva sobesedilo;
d) izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb;
e) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
f) izraz »podjetje« se uporablja za kakršno koli poslovanje;
g) izraza »podjetje države pogodbenice« in »podjetje druge države pogodbenice« pomenita podjetje, ki ga upravlja rezident države pogodbenice, oziroma podjetje, ki ga upravlja rezident druge države pogodbenice;
h) izraz »mednarodni promet« pomeni prevoz z ladjo ali zrakoplovom, ki ga opravlja podjetje države pogodbenice, razen če se z ladjo ali zrakoplovom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici;
i) izraz »pristojni organ« pomeni:
(i) v Sloveniji: Ministrstvo za finance ali njegovega pooblaščenega predstavnika, in
(ii) na Japonskem: ministra za finance ali njegovega pooblaščenega predstavnika;
j) izraz »državljan« v zvezi z državo pogodbenico pomeni:
(i) posameznika, ki ima državljanstvo te države pogodbenice, in
(ii) pravno osebo, partnerstvo ali združenje, katerega status izhaja iz veljavne zakonodaje v tej državi pogodbenici;
k) izraz »poslovanje« vključuje opravljanje poklicnih storitev in drugih samostojnih dejavnosti.
2. Kadar država pogodbenica uporabi to konvencijo, ima kateri koli izraz, ki v njej ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po pravu te države pogodbenice za namene davkov, za katere se konvencija uporablja, pri čemer kateri koli pomen po veljavni davčni zakonodaji te države pogodbenice prevlada nad pomenom izraza po drugi zakonodaji te države pogodbenice.
1. V tej konvenciji izraz »rezident države pogodbenice« pomeni osebo, ki mora po zakonodaji te države pogodbenice plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža podjetja, sedeža uprave ali katerega koli drugega podobnega merila, in vključuje tudi to državo pogodbenico, katero koli njeno politično enoto ali lokalno oblast. Ta izraz pa ne vključuje osebe, ki mora plačevati davke v tej državi pogodbenici samo v zvezi z dohodki iz virov v tej državi pogodbenici.
2. Kadar je zaradi določb prvega odstavka posameznik rezident obeh držav pogodbenic, se njegov status določi tako:
a) šteje se samo za rezidenta države pogodbenice, v kateri ima na voljo stalni dom; če ima stalni dom na voljo v obeh državah pogodbenicah, se šteje samo za rezidenta države pogodbenice, s katero ima tesnejše osebne in ekonomske stike (središče življenjskih interesov);
b) če ni mogoče opredeliti države pogodbenice, v kateri ima središče življenjskih interesov, ali če nima v nobeni od držav pogodbenic na voljo stalnega doma, se šteje samo za rezidenta države pogodbenice, v kateri ima običajno bivališče;
c) če ima običajno bivališče v obeh državah pogodbenicah ali v nobeni od njiju, se šteje samo za rezidenta države pogodbenice, katere državljan je;
d) če je državljan obeh držav pogodbenic ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
3. Kadar je zaradi določb prvega odstavka oseba, ki ni posameznik, rezident obeh držav pogodbenic, si pristojna organa držav pogodbenic prizadevata s skupnim dogovorom določiti državo pogodbenico, za rezidenta katere se bo taka oseba štela za namene te konvencije, ob upoštevanju njenega sedeža, sedeža dejanske uprave, kraja ustanovitve ali drugačnega oblikovanja in katerih koli drugih pomembnih dejavnikov. Če takega dogovora ni, taka oseba ni upravičena do davčnih olajšav ali oprostitev po konvenciji.
4. Če v skladu s katero koli določbo te konvencije država pogodbenica prizna davčno olajšavo ali oprostitev v zvezi z dohodkom rezidenta druge države pogodbenice in je v skladu z veljavno zakonodajo te druge države pogodbenice rezident obdavčen v tej drugi državi pogodbenici samo od dela takega dohodka, ki je nakazan v to drugo državo pogodbenico ali prejet v njej, potem taka olajšava ali oprostitev velja samo za toliko takega dohodka, kolikor ga je nakazanega v to drugo državo pogodbenico ali prejetega v njej.
1. V tej konvenciji izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja.
2. Izraz »stalna poslovna enota« vključuje zlasti:
a) sedež uprave,
b) podružnico,
c) pisarno,
d) tovarno,
e) delavnico in
f) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov.
3. Gradbišče, projekt gradnje, montaže ali postavitve ali dejavnost nadzora v zvezi z njimi je stalna poslovna enota samo, če tako gradbišče, projekt ali dejavnost obstaja ali poteka več kakor dvanajst mesecev.
4. Ne glede na prejšnje določbe tega člena se šteje, da izraz »stalna poslovna enota« ne vključuje:
a) uporabe prostorov samo za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki pripada podjetju;
b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladiščenje, razstavljanje ali dostavo;
c) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za predelavo, ki jo opravi drugo podjetje;
d) vzdrževanja stalnega mesta poslovanja samo za nakup dobrin ali blaga za podjetje ali zbiranje informacij za podjetje;
e) vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge dejavnosti za podjetje;
f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, omenjenih v pododstavkih od a do e,
če je taka dejavnost ali v primeru pododstavka f celotna dejavnost stalnega mesta poslovanja pripravljalna ali pomožna.
5. Četrti odstavek ne velja za stalno mesto poslovanja, ki ga uporablja ali vzdržuje podjetje, če to podjetje ali tesno povezano podjetje opravlja poslovne dejavnosti na istem ali drugem mestu v isti državi pogodbenici in:
a) to mesto ali drugo mesto pomeni stalno poslovno enoto za podjetje ali tesno povezano podjetje v skladu z določbami tega člena ali
b) celotna dejavnost, ki je posledica kombinacije dejavnosti, ki jih opravljata ti dve podjetji na istem mestu ali isto podjetje ali tesno povezana podjetja na dveh mestih, ni pripravljalna ali pomožna,
pod pogojem, da so poslovne dejavnosti, ki jih opravljata ti dve podjetji na istem mestu ali isto podjetje ali tesno povezana podjetja na dveh mestih, dopolnilne funkcije, ki so del celovitega poslovanja.
6. Ne glede na določbe prvega in drugega odstavka, vendar ob upoštevanju določb sedmega odstavka, kadar oseba deluje v državi pogodbenici za podjetje in pri tem običajno sklepa pogodbe ali ima običajno vodilno vlogo, kar vodi k sklepanju pogodb, ki se sklepajo rutinsko, ne da bi jih podjetje bistveno spreminjalo, in so te pogodbe:
a) v imenu podjetja ali
b) za prenos lastništva nad premoženjem v lasti tega podjetja ali premoženja, ki ga podjetje lahko uporablja, ali za podelitev pravice do uporabe takega premoženja ali
c) za storitve, ki jih to podjetje opravlja,
se za to podjetje šteje, da ima stalno poslovno enoto v tej državi pogodbenici v zvezi s kakršnimi koli dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz četrtega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah tega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
7. Šesti odstavek se ne uporablja, če oseba, ki deluje v državi pogodbenici za podjetje druge države pogodbenice, posluje v prvi omenjeni državi pogodbenici kot neodvisni zastopnik in deluje za podjetje v okviru tega običajnega poslovanja. Če pa oseba deluje izključno ali skoraj izključno za eno ali več podjetij, s katerimi je tesno povezana, ta oseba v zvezi s katerim koli takim podjetjem ne velja za neodvisnega zastopnika v smislu tega odstavka.
8. Za namene tega člena je oseba tesno povezana s podjetjem, če ima na podlagi vseh ustreznih dejstev in okoliščin eden nadzor nad drugim ali pa sta oba pod nadzorom istih oseb ali podjetij. V vsakem primeru se oseba šteje za tesno povezano s podjetjem, če ima eden neposredno ali posredno več kakor 50 odstotkov upravičenega deleža v drugem (ali v primeru družbe več kakor 50 odstotkov seštevka glasov in vrednosti delnic družbe ali upravičenega lastniškega deleža v družbi) ali če ima druga oseba neposredno ali posredno več kakor 50 odstotkov upravičenega deleža (ali v primeru družbe več kakor 50 odstotkov seštevka glasov in vrednosti delnic družbe ali upravičenega lastniškega deleža v družbi) v osebi in podjetju.
9. Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje družbo ali je pod nadzorom družbe, ki je rezident druge države pogodbenice, ali posluje v tej drugi državi pogodbenici (prek stalne poslovne enote ali drugače), še ne pomeni, da je ena od družb stalna poslovna enota druge.
1. Dohodek rezidenta države pogodbenice iz nepremičnin (vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi pogodbenici.
2. Izraz »nepremičnine« pomeni enako kakor po pravu države pogodbenice, v kateri so te nepremičnine. Izraz vedno vključuje premoženje, ki je sestavni del nepremičnin, živino in opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katere se uporabljajo določbe splošnega prava v zvezi z zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot nadomestilo za izkoriščanje ali pravico do izkoriščanja nahajališč rude, virov in drugega naravnega bogastva; ladje in zrakoplovi se ne štejejo za nepremičnine.
3. Določbe prvega odstavka se uporabljajo za dohodek, ki se ustvari z neposredno uporabo, dajanjem v najem ali katero koli drugo obliko uporabe nepremičnine.
4. Določbe prvega in tretjega odstavka se uporabljajo tudi za dohodek iz nepremičnin podjetja.
1. Dobiček podjetja države pogodbenice se obdavči samo v tej državi pogodbenici, razen če podjetje ne posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje, kakor je prej omenjeno, se lahko dobiček, ki se pripiše stalni poslovni enoti v skladu z določbami drugega odstavka, obdavči v tej drugi državi pogodbenici.
2. Za namene tega člena in 22. člena je dobiček, ki se v vsaki državi pogodbenici pripiše stalni poslovni enoti iz prvega odstavka, dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, še posebej pri poslovanju z drugimi deli podjetja, če bi bila ločeno in neodvisno podjetje, ki opravlja enake ali podobne dejavnosti pod enakimi ali podobnimi pogoji, ob upoštevanju opravljenih nalog, uporabljenih sredstev in tveganj, ki jih prevzame podjetje prek stalne poslovne enote in drugih delov podjetja.
3. Kadar v skladu z drugim odstavkom država pogodbenica prilagodi dobiček, ki se pripiše stalni poslovni enoti podjetja ene od držav pogodbenic, in torej obdavči dobiček podjetja, ki je bil obdavčen v drugi državi pogodbenici, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, kolikor je potrebno za odpravo dvojnega obdavčevanja tega dobička, če se pristojni organ te druge države pogodbenice strinja s prilagoditvijo, ki jo opravi prva omenjena država pogodbenica; če se pristojni organ te druge države pogodbenice s tem ne strinja, si pristojna organa držav pogodbenic s skupnim dogovorom prizadevata odpraviti kakršno koli dvojno obdavčenje, ki iz tega izhaja.
4. Kadar dobiček vključuje dohodkovne postavke, ki so posebej obravnavane v drugih členih te konvencije, določbe tega člena ne vplivajo na določbe tistih členov.
LADIJSKI IN ZRAČNI PREVOZ
1. Dobiček podjetja države pogodbenice iz opravljanja ladijskih ali zračnih prevozov v mednarodnem prometu se obdavči samo v tej državi pogodbenici.
2. Ne glede na določbe drugega člena je podjetje države pogodbenice v zvezi z opravljanjem ladijskih ali zračnih prevozov v mednarodnem prometu v primeru slovenskega podjetja oproščeno japonskega davka na podjetje in v primeru japonskega podjetja kakršnega koli davka, podobnega japonskemu davku na podjetje, ki je po datumu podpisa te konvencije uveden v Sloveniji.
3. Določbe prejšnjih odstavkov tega člena se uporabljajo tudi za dobiček iz udeležbe v interesnem združenju, mešanem podjetju ali mednarodni prevozni agenciji.
1. Kadar:
a) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice ali
b) so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali v kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice
in se v obeh primerih med podjetjema v njunih komercialnih ali finančnih odnosih vzpostavijo ali določijo pogoji, drugačni od tistih, ki bi se vzpostavili med neodvisnimi podjetji, se lahko kakršen koli dobiček, ki bi prirasel enemu od podjetij, če takih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirasel, vključi v dobiček tega podjetja in ustrezno obdavči.
2. Kadar država pogodbenica v dobiček podjetja te države vključuje – in ustrezno obdavči – dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi pogodbenici, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države pogodbenice, če bi bili pogoji, vzpostavljeni med podjetjema, taki, kakor bi jih vzpostavili neodvisni podjetji, ta druga država pogodbenica ustrezno prilagodi znesek davka, ki se v tej državi pogodbenici obračuna od tega dobička. Pri določanju take prilagoditve je treba upoštevati druge določbe te konvencije, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.
3. Ne glede na določbe prvega odstavka država pogodbenica ne spremeni dobičkov podjetja te države pogodbenice v okoliščinah iz navedenega odstavka po poteku desetih let po koncu davčnega leta, v katerem bi dobički, za katere bi taka sprememba veljala, pripadli temu podjetju, če ne bi bilo pogojev, omenjenih v navedenem odstavku. Določbe tega odstavka ne veljajo v primeru goljufije ali namernega neizpolnjevanja obveznosti.
1. Dividende, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi pogodbenici.
2. Vendar pa se lahko dividende, ki jih plačuje družba, ki je rezident države pogodbenice, obdavčijo tudi v tej državi pogodbenici v skladu z zakonodajo te države pogodbenice, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska dividend.
Ta odstavek ne vpliva na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende.
3. Izraz »dividende«, kakor je uporabljen v tem členu, pomeni dohodek iz delnic ali drugih pravic do udeležbe pri dobičku, ki niso terjatve, in tudi dohodek, ki se davčno obravnava enako kot dohodek iz delnic po davčni zakonodaji države pogodbenice, katere rezident je družba, ki dividende deli.
4. Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, prek stalne poslovne enote v njej in je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto. V tem primeru se uporabljajo določbe 7. člena.
5. Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država pogodbenica ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države pogodbenice ali če je delež, v zvezi s katerim se te dividende plačajo, dejansko povezan s stalno poslovno enoto v tej drugi državi pogodbenici, niti ne sme uvesti davka od nerazdeljenega dobička družbe na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v tej drugi državi pogodbenici.
1. Obresti, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi pogodbenici.
2. Vendar pa se lahko obresti, ki nastanejo v državi pogodbenici, obdavčijo tudi v tej državi pogodbenici v skladu z zakonodajo te države pogodbenice, če pa je upravičeni lastnik obresti rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska obresti.
3. Ne glede na določbe drugega odstavka se obresti, ki nastanejo v državi pogodbenici, obdavčijo samo v drugi državi pogodbenici, če:
a) so obresti v upravičeni lasti vlade te druge države pogodbenice, njene politične enote ali lokalne oblasti, njene centralne banke ali katere koli njene institucije za spodbujanje izvoza, investicij ali razvoja ali
b) so obresti v upravičeni lasti rezidenta te druge države pogodbenice v zvezi s terjatvijo, za katero je dala poroštvo, jo je zavarovala ali jo je posredno financirala katera koli njena institucija za spodbujanje izvoza, investicij ali razvoja.
4. Izraz »obresti«, kakor je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali dajejo pravico do udeležbe pri dolžnikovem dobičku, zlasti pa dohodek iz državnih vrednostnih papirjev in dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic, ter ves drug dohodek, ki se davčno obravnava enako kot dohodek od posojenega denarja po zakonodaji države pogodbenice, v kateri dohodek nastane. Kazni zaradi zamude pri plačilu se za namene tega člena ne štejejo za obresti. Vendar pa izraz »obresti« ne vključuje dohodka, obravnavanega v 10. členu.
5. Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri obresti nastanejo, prek stalne poslovne enote v njej in je terjatev, v zvezi s katero se obresti plačajo, dejansko povezana s tako stalno poslovno enoto. V tem primeru se uporabljajo določbe 7. člena.
6. Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik rezident te države pogodbenice. Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala zadolženost, za katero se plačajo obresti, ter take obresti krije taka stalna poslovna enota, se šteje, da take obresti nastanejo v državi pogodbenici, v kateri je stalna poslovna enota.
7. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za nazadnje omenjeni znesek. V tem primeru se presežni del izplačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
LICENČNINE IN AVTORSKI HONORARJI
1. Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi pogodbenici.
2. Vendar pa se lahko licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici, obdavčijo tudi v tej državi pogodbenici v skladu z zakonodajo te države pogodbenice, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska licenčnin in avtorskih honorarjev.
3. Izraz »licenčnine in avtorski honorarji«, kakor je uporabljen v tem členu, pomeni vse vrste plačil, prejetih kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta ali tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah.
4. Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se licenčnine in avtorski honorarji plačajo, dejansko povezano s tako stalno poslovno enoto. V tem primeru se uporabljajo določbe 7. člena.
5. Šteje se, da licenčnine in avtorski honorarji nastanejo v državi pogodbenici, kadar je plačnik rezident te države pogodbenice. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala obveznost za plačilo licenčnin in avtorskih honorarjev, ter take licenčnine in avtorske honorarje krije taka stalna poslovna enota, se šteje, da so take licenčnine in avtorski honorarji nastali v državi pogodbenici, v kateri je stalna poslovna enota.
6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za nazadnje omenjeni znesek. V tem primeru se presežni del izplačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
1. Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo nepremičnin, ki so navedene v 6. členu in so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi pogodbenici.
2. Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo delnic družbe ali primerljivih deležev, kot so deleži v partnerstvu ali skrbniškem skladu, se lahko obdavči v drugi državi pogodbenici, če so kadar koli v obdobju 365 dni pred odtujitvijo te delnice ali primerljivi deleži, katerih vsaj 50 odstotkov vrednosti izhaja neposredno ali posredno iz nepremičnin, kakor so opredeljene v 6. členu, ki so v tej drugi državi pogodbenici, razen če se z ustreznim razredom delnic ali primerljivimi deleži ne trguje na priznani borzi ter imajo rezident in osebe, povezane s tem rezidentom, v lasti skupno 5 odstotkov ali manj tega razreda delnic ali primerljivih deležev.
3. Dobiček iz odtujitve kakršnega koli premoženja, ki ni nepremičnina in je del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem), se lahko obdavči v tej drugi državi pogodbenici.
4. Dobiček, ki ga podjetje države pogodbenice doseže z odtujitvijo ladij ali zrakoplovov, s katerimi to podjetje opravlja prevoze v mednarodnem prometu, ali katerega koli premoženja, ki ni nepremičnina in se nanaša na opravljanje prevozov s takimi ladjami ali zrakoplovi, se obdavči samo v tej državi pogodbenici.
5. Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prejšnjih odstavkih tega člena, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
1. Ob upoštevanju določb 15., 17. in 18. člena se plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi pogodbenici, razen če se zaposlitev ne izvaja v drugi državi pogodbenici. Če se zaposlitev izvaja tako, se lahko tako dobljeni prejemki obdavčijo v tej drugi državi pogodbenici.
2. Ne glede na določbe prvega odstavka se prejemek, ki ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi pogodbenici, če:
a) je prejemnik navzoč v drugi državi pogodbenici v obdobju ali obdobjih, ki skupno ne presegajo 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v posameznem davčnem letu, in
b) prejemek plača delodajalec, ki ni rezident druge države pogodbenice, ali se plača zanj ter
c) prejemka ne krije stalna poslovna enota, ki jo ima delodajalec v drugi državi pogodbenici.
3. Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji ali zrakoplovu, s katerim podjetje države pogodbenice opravlja prevoze v mednarodnem prometu, obdavči samo v tej državi pogodbenici.
Prejemki direktorjev in druga podobna plačila, ki jih dobi rezident države pogodbenice kot član upravnega odbora ali podobnega organa družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi pogodbenici.
NASTOPAJOČI IZVAJALCI IN ŠPORTNIKI
1. Ne glede na določbe 14. člena se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči izvajalec, kakor je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz teh osebnih dejavnosti tega rezidenta, ki jih opravlja v drugi državi pogodbenici, obdavči v tej drugi državi pogodbenici.
2. Kadar dohodek iz osebnih dejavnosti, ki jih opravlja nastopajoči izvajalec ali športnik kot tak, ne priraste nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 14. člena lahko obdavči v državi pogodbenici, v kateri so opravljene dejavnosti nastopajočega izvajalca ali športnika.
Ob upoštevanju določb drugega odstavka 18. člena se pokojnine in drugi podobni prejemki v upravičeni lasti rezidenta države pogodbenice obdavčijo samo v tej državi pogodbenici.
1. a) Plače, mezde in drugi podobni prejemki, ki jih država pogodbenica ali njena politična enota ali lokalna oblast plačuje posamezniku za storitve, ki jih opravi za to državo pogodbenico ali politično enoto ali lokalno oblast, se obdavčijo samo v tej državi pogodbenici.
b) Take plače, mezde in drugi podobni prejemki se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej drugi državi pogodbenici in je posameznik rezident te druge države pogodbenice, ki:
(i) je državljan te druge države pogodbenice ali
(ii) ni postal rezident te druge države pogodbenice samo zaradi opravljanja storitev.
2. a) Ne glede na določbe prvega odstavka se pokojnine in drugi podobni prejemki, ki jih plačuje država pogodbenica ali njena politična enota ali lokalna oblast ali se plačujejo iz skladov, ki jih je oblikovala ali v katere prispeva država pogodbenica ali njena politična enota ali lokalna oblast, posamezniku za storitve, opravljene za to državo pogodbenico ali politično enoto ali oblast, obdavčijo samo v tej državi pogodbenici.
b) Take pokojnine in drugi podobni prejemki se obdavčijo samo v drugi državi pogodbenici, če je posameznik rezident in državljan te druge države pogodbenice.
3. Za plače, mezde, pokojnine in druge podobne prejemke za storitve, opravljene v zvezi s posli države pogodbenice ali njene politične enote ali lokalne oblasti, se uporabljajo določbe 14., 15., 16. in 17. člena.
Plačila, ki jih za svoje vzdrževanje, izobraževanje ali usposabljanje prejme študent ali oseba na praksi, ki je ali je bila tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi pogodbenici navzoča samo zaradi svojega izobraževanja ali usposabljanja, se ne obdavčijo v prvi omenjeni državi pogodbenici, če taka plačila izhajajo iz virov zunaj prve omenjene države pogodbenice. Oprostitev po tem členu se za osebo na praksi uporablja samo za obdobje, ki ne presega enega leta od dne, ko se je prvič začela usposabljati v prvi omenjeni državi.
1. Deli dohodka v upravičeni lasti rezidenta države pogodbenice, ki nastanejo kjer koli in niso obravnavani v prejšnjih členih te konvencije, se obdavčijo samo v tej državi pogodbenici.
2. Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kakor so opredeljene v drugem odstavku 6. člena, če upravičeni lastnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se plača dohodek, dejansko povezano s tako stalno poslovno enoto. V tem primeru se uporabljajo določbe 7. člena.
3. Kadar zaradi posebnega odnosa med rezidentom, omenjenim v prvem odstavku, in plačnikom ali med njima in drugo osebo znesek dohodka, omenjen v prvem odstavku, presega znesek, za katerega bi se sporazumela, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za nazadnje omenjeni znesek. V tem primeru se presežni del dohodka še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
Ne glede na druge določbe te konvencije se ugodnost po konvenciji ne prizna v zvezi z delom dohodka, če je ob upoštevanju vseh ustreznih dejstev in okoliščin mogoče sklepati, da je bila pridobitev te ugodnosti eden od glavnih namenov kakršnega koli dogovora ali transakcije, na podlagi katere je bila neposredno ali posredno pridobljena ta ugodnost, razen če se ne ugotovi, da bi bilo priznavanje take ugodnosti v teh okoliščinah skladno s cilji in nameni ustreznih določb konvencije.
22. ČLEN
ODPRAVA DVOJNEGA OBDAVČEVANJA
1. V Sloveniji se dvojno obdavčevanje odpravi, kot sledi:
a) Kadar rezident Slovenije doseže dohodek, ki se v skladu z določbami te konvencije lahko obdavči na Japonskem, Slovenija dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu na Japonskem. Tak odbitek pa ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči na Japonskem.
b) Kadar je v skladu s katero koli določbo te konvencije dohodek, ki ga doseže rezident Slovenije, oproščen davka v Sloveniji, lahko Slovenija pri izračunu davka od preostalega dohodka takega rezidenta kljub temu upošteva oproščeni dohodek.
2. Na Japonskem se dvojno obdavčevanje odpravi, kot sledi:
Ob upoštevanju določb japonske zakonodaje o olajšavi kot odbitku davka, plačanega v kateri koli državi, ki ni Japonska, od japonskega davka, kadar rezident Japonske doseže dohodek v Sloveniji, ki se lahko obdavči v Sloveniji v skladu z določbami te konvencije, je znesek slovenskega davka, ki se plača v zvezi s tem dohodkom, dovoljen kot odbitek od japonskega davka, naloženega temu rezidentu. Znesek odbitka pa ne sme preseči zneska japonskega davka, ki ustreza temu dohodku.
1. Državljani države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kakor so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države pogodbenice v enakih okoliščinah, še zlasti glede rezidentstva. Določbe tega odstavka se ne glede na določbe 1. člena uporabljajo tudi za osebe, ki niso rezidenti ene ali obeh držav pogodbenic.
2. Obdavčevanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, v tej drugi državi pogodbenici ne sme biti manj ugodno, kakor je obdavčevanje podjetij te druge države pogodbenice, ki opravljajo enake dejavnosti. Določbe tega odstavka se ne razlagajo kot zavezujoče za državo pogodbenico, da prizna rezidentom druge države pogodbenice kakršne koli osebne olajšave, druge olajšave in znižanja za davčne namene zaradi osebnega stanja ali družinskih obveznosti, ki jih priznava svojim rezidentom.
3. Razen kadar se uporabljajo določbe prvega odstavka 9. člena, sedmega odstavka 11. člena, šestega odstavka 12. člena ali tretjega odstavka 20. člena, se obresti, licenčnine in avtorski honorarji ter druga izplačila, ki jih plača podjetje države pogodbenice rezidentu druge države pogodbenice, pri ugotavljanju obdavčljivega dobička takega podjetja odbijejo pod enakimi pogoji, kakor če bi bili plačani rezidentu prve omenjene države pogodbenice.
4. Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne smejo biti v prvi omenjeni državi pogodbenici zavezana kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kakor so ali so lahko obdavčevanje in s tem povezane zahteve do podobnih podjetij prve omenjene države pogodbenice.
5. Določbe tega člena se ne glede na določbe 2. člena uporabljajo za davke vseh vrst in opisov, ki se uvedejo v imenu države pogodbenice ali njenih političnih enot ali lokalnih oblasti.
POSTOPEK SKUPNEGA DOGOVARJANJA
1. Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanjo za posledico obdavčenje, ki ni v skladu z določbami te konvencije, lahko ne glede na pravna sredstva, ki ji jih omogoča domače pravo teh držav pogodbenic, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 23. člena, tiste države pogodbenice, katere državljan je. Zadeva mora biti predložena v treh letih od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami konvencije.
2. Če pristojni organ meni, da je pritožba upravičena, in če sam ne more najti zadovoljive rešitve, si prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice, da bi se izognili obdavčenju, ki ni v skladu z določbami konvencije. Vsak dosežen dogovor se izvaja ne glede na roke v domačem pravu držav pogodbenic.
3. Pristojna organa držav pogodbenic si prizadevata s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi te konvencije. Prav tako se lahko posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih konvencija ne predvideva.
4. Da bi pristojna organa držav pogodbenic dosegla dogovor v skladu s prejšnjimi odstavki tega člena, se lahko dogovarjata neposredno, vključno v skupni komisiji, ki jo sestavljata sama ali njuni predstavniki.
5. Kadar:
a) je po prvem odstavku oseba predložila zadevo pristojnemu organu države pogodbenice, ker so imela dejanja ene ali obeh držav pogodbenic za to osebo za posledico obdavčenje, ki ni v skladu z določbami te konvencije, in
b) se pristojna organa ne moreta dogovoriti o rešitvi primera v skladu z drugim odstavkom v dveh letih od predložitve zadeve pristojnemu organu druge države pogodbenice,
se kakršna koli nerešena vprašanja, ki izhajajo iz primera, predložijo v arbitražo, če oseba tako zahteva. Vendar se ta nerazrešena vprašanja ne predložijo v arbitražo, če je sodišče ali upravno sodišče katere koli od držav pogodbenic že sprejelo odločitev o teh vprašanjih ali če sta se pristojna organa obeh držav pogodbenic dogovorila, da ta vprašanja niso primerna za reševanje z arbitražo, in sta obvestila osebo, ki je zahtevala arbitražo, o takem dogovoru v dveh letih od predložitve zadeve pristojnemu organu druge države pogodbenice. Razen če oseba, ki jo primer neposredno zadeva, ne sprejme skupnega dogovora, s katerim se izvede arbitražna odločitev, je ta odločitev zavezujoča za obe državi pogodbenici in se izvede ne glede na roke v domači zakonodaji teh držav pogodbenic. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe tega odstavka.
1. Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb te konvencije ali za izvajanje ali uveljavljanje domače zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s konvencijo. Izmenjava informacij ni omejena s 1. in 2. členom.
2. Vsaka informacija, ki jo država pogodbenica prejme na podlagi prvega odstavka, se obravnava kot tajnost enako kakor informacije, pridobljene po domači zakonodaji te države pogodbenice, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju davkov, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega odstavka ali pri nadzoru nad omenjenim. Te osebe ali organi uporabljajo informacije samo v te namene. Informacije lahko razkrijejo v javnih sodnih postopkih ali sodnih odločbah. Ne glede na to se lahko informacija, ki jo pridobi država pogodbenica, uporablja za druge namene, kadar se v take druge namene lahko uporablja po zakonodaji obeh držav pogodbenic in če pristojni organ države pogodbenice, ki informacijo daje, tako uporabo dovoli.
3. Določbe prvega in drugega odstavka se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost, da:
a) izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice;
b) predloži informacije, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti te ali druge države pogodbenice;
c) predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
4. Če država pogodbenica zahteva informacije v skladu s tem členom, druga država pogodbenica sprejme ukrepe za pridobitev zahtevanih informacij, tudi če jih ta druga država pogodbenica morda ne potrebuje za svoje davčne namene. Za obveznost iz prejšnjega stavka veljajo omejitve iz tretjega odstavka, toda v nobenem primeru se take omejitve ne razlagajo tako, kakor da država pogodbenica lahko zavrne predložitev informacij samo zato, ker sama zanje nima interesa.
5. V nobenem primeru se določbe tretjega odstavka ne razlagajo tako, kakor da država pogodbenica lahko zavrne predložitev informacij samo zato, ker jih hrani banka, druga finančna ustanova, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali zato, ker so povezane z lastniškimi deleži v neki osebi.
POMOČ PRI POBIRANJU DAVKOV
1. Državi pogodbenici si pomagata pri pobiranju davčnih terjatev. Pomoč ni omejena s 1. in 2. členom. Pristojna organa držav pogodbenic lahko s skupnim dogovorom uredita način uporabe tega člena.
2. Izraz »davčna terjatev«, kakor je uporabljen v tem členu, pomeni dolgovani znesek v zvezi z davki iz 2. člena, ki se uvedejo v imenu države pogodbenice, in naslednjimi davki, če tako obdavčevanje ni v nasprotju s to konvencijo ali katerim koli drugim instrumentom, katerega članici sta državi pogodbenici, vključno z obrestmi, upravnimi kaznimi in stroški pobiranja ali zavarovanja v zvezi s tem zneskom:
a) v Sloveniji:
(i) davek na dodano vrednost in
(ii) davek na dediščine in darila;
b) na Japonskem:
(i) posebni davek od dohodkov pravnih oseb za obnovo;
(ii) davek na potrošnjo;
(iii) lokalni davek na potrošnjo;
(iv) davek na dediščine in
(v) davek na darila;
c) kakršen koli drug davek, o katerem se lahko občasno dogovorita vladi držav pogodbenic z izmenjavo diplomatskih not;
d) kakršni koli enaki ali vsebinsko podobni davki, ki se po dnevu podpisa te konvencije uvedejo poleg davkov iz pododstavkov a, b ali c ali namesto njih.
3. Kadar je davčno terjatev države pogodbenice mogoče uveljaviti po zakonodaji te države pogodbenice, dolžnik pa takrat po zakonodaji te države pogodbenice pobiranja ne more preprečiti, to davčno terjatev na zaprosilo pristojnega organa te države pogodbenice sprejme za namene pobiranja pristojni organ druge države pogodbenice. To davčno terjatev pobere ta druga država pogodbenica v skladu z določbami svoje zakonodaje, ki se uporablja pri uveljavljanju in pobiranju njenih davkov, kakor da bi šlo za davčno terjatev te druge države pogodbenice, ki izpolnjuje pogoje, ki tej drugi državi pogodbenici omogočajo, da vloži zaprosilo po tem odstavku.
4. Kadar je davčna terjatev države pogodbenice taka, da ta država po svoji zakonodaji lahko izvede ukrepe zavarovanja za zagotovitev njenega pobiranja, to davčno terjatev na zaprosilo pristojnega organa te države pogodbenice sprejme zaradi izvedbe ukrepov zavarovanja pristojni organ druge države pogodbenice. Ta druga država pogodbenica izvede ukrepe zavarovanja te davčne terjatve v skladu z določbami svoje zakonodaje, kakor če bi bila to njena davčna terjatev, tudi če med izvajanjem teh ukrepov te davčne terjatve ni mogoče uveljaviti v prvi omenjeni državi pogodbenici ali če ima dolžnik pravico pobiranje preprečiti.
5. Ne glede na določbe tretjega in četrtega odstavka v državi pogodbenici za davčno terjatev, ki jo pristojni organ te države pogodbenice sprejme za namene tretjega ali četrtega odstavka, ne veljajo roki ali prednostna obravnava, ki se uporabljajo za davčno terjatev po zakonodaji te države pogodbenice samo zaradi njene narave. Poleg tega davčna terjatev, ki jo sprejme pristojni organ države pogodbenice za namene tretjega ali četrtega odstavka, v tej državi pogodbenici ni prednostno obravnavana po zakonodaji druge države pogodbenice.
6. Ne glede na določbe petega odstavka dejanja, ki jih opravi država pogodbenica pri pobiranju davčne terjatve, ki jo pristojni organ te države pogodbenice sprejme za namene tretjega ali četrtega odstavka, katera bi, če bi jih opravila druga država pogodbenica, imela za posledico prenehanje poteka oziroma prekinitev roka, ki velja za davčno terjatev v skladu z zakonodajo te druge države pogodbenice, imajo tak učinek v skladu z zakonodajo te druge države pogodbenice. Pristojni organ prve navedene države pogodbenice obvesti pristojni organ druge države pogodbenice o tem, da je taka dejanja opravil.
7. Obstoj, veljavnost ali višina davčne terjatve države pogodbenice ne bo predmet postopkov pred sodišči ali upravnimi organi druge države pogodbenice.
8. Če kadar koli po zaprosilu države pogodbenice v skladu s tretjim in četrtim odstavkom ter preden druga država pogodbenica pobere in nakaže davčno terjatev prvi navedeni državi pogodbenici, ta davčna terjatev ni več:
a) pri zaprosilu po tretjem odstavku, davčna terjatev prve omenjene države pogodbenice, ki jo je mogoče uveljaviti po njeni zakonodaji in jo dolguje oseba, ki takrat po zakonodaji te države pogodbenice njenega pobiranja ne more preprečiti, ali
b) pri zaprosilu po četrtem odstavku, davčna terjatev prve omenjene države pogodbenice, za katero ta država pogodbenica po svoji zakonodaji lahko izvede ukrepe zavarovanja za zagotovitev njenega pobiranja,
pristojni organ prve omenjene države pogodbenice o tem takoj uradno obvesti pristojni organ druge države pogodbenice in glede na izbiro pristojnega organa druge države pogodbenice pristojni organ prve omenjene države pogodbenice začasno ali trajno umakne svoje zaprosilo.
9. V nobenem primeru se določbe tega člena ne razlagajo tako, kakor da nalagajo državi pogodbenici obveznost, da:
a) izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice;
b) izvaja ukrepe, ki bi bili v nasprotju z javnim redom;
c) zagotovi pomoč, če druga država pogodbenica ni izvedla vseh razumnih ukrepov za pobiranje ali zavarovanje, odvisno od primera, ki jih ima na voljo po svoji zakonodaji ali upravni praksi;
d) zagotovi pomoč v primerih, ko je jasno, da upravno breme za to državo pogodbenico ni sorazmerno s koristjo, ki bi jo imela druga država pogodbenica.
ČLANI DIPLOMATSKIH PREDSTAVNIŠTEV IN KONZULATOV
Nič v tej konvenciji ne vpliva na davčne privilegije članov diplomatskih predstavništev ali konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih sporazumov.
Naslovi členov te konvencije so vključeni samo zaradi lažjega sklicevanja in ne vplivajo na razlago te konvencije.
1. Vsaka od držav pogodbenic pošlje pisno po diplomatski poti drugi državi pogodbenici uradno obvestilo o tem, da so končani notranji postopki, nujni za začetek veljavnosti te konvencije. Konvencija začne veljati trideseti dan po datumu prejema zadnjega uradnega obvestila.
2. Ta konvencija se uporablja:
a) v Sloveniji:
(i) v zvezi z davki, odtegnjenimi pri viru, za dohodek, dosežen 1. januarja v koledarskem letu po letu, v katerem začne veljati konvencija, ali po njem, in
(ii) v zvezi z drugimi davki za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja v koledarskem letu po letu, v katerem začne veljati konvencija, ali po njem, in
b) na Japonskem:
(i) v zvezi z davki, obračunanimi za davčno leto, za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja v koledarskem letu po letu, v katerem začne veljati konvencija, ali po njem, in
(ii) v zvezi z davki, ki niso obračunani za davčno leto, za davke, obračunane 1. januarja v koledarskem letu po letu, v katerem začne veljati konvencija, ali po njem.
Ta konvencija velja, dokler je država pogodbenica ne odpove. Vsaka država pogodbenica lahko odpove konvencijo po diplomatski poti s pisnim obvestilom o odpovedi drugi državi pogodbenici najmanj šest mesecev pred koncem katerega koli koledarskega leta, ki se začne po petih letih od dneva začetka veljavnosti konvencije. V tem primeru se konvencija preneha uporabljati:
a) v Sloveniji:
(i) v zvezi z davki, odtegnjenimi pri viru, za dohodek, dosežen 1. januarja v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi, ali po njem, in
(ii) v zvezi z drugimi davki za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi, ali po njem, in
b) na Japonskem:
(i) v zvezi z davki, obračunanimi za davčno leto, za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi, ali po njem, in
(ii) v zvezi z davki, ki niso obračunani za davčno leto, za davke, obračunane 1. januarja v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi, ali po njem.
V POTRDITEV TEGA sta podpisana, ki sta ju za to pravilno pooblastili njuni vladi, podpisala to konvencijo.
SESTAVLJENO v dveh izvodih v Tokiu dne tridesetega septembra 2016 v angleškem jeziku.
Za Republiko Slovenijo: Simona Leskovar l.r. | Za Japonsko: Nobuo Kishi l.r. |
Ob podpisu Konvencije med Republiko Slovenijo in Japonsko o odpravi dvojnega obdavčevanja v zvezi z davki od dohodka ter preprečevanju davčnih utaj in izogibanja davkom (v nadaljnjem besedilu: »konvencija«), sta se Republika Slovenija in Japonska sporazumeli o naslednjih določbah, ki so sestavni del konvencije.
1. V zvezi z drugim odstavkom 1. člena konvencije:
Izraz »davčno transparenten« pomeni situacije, v katerih se po davčni zakonodaji države pogodbenice dohodek ali del dohodka subjekta ali dogovora ne obdavči na ravni subjekta ali dogovora, temveč na ravni oseb, ki imajo delež v tem subjektu ali dogovoru, kot da bi ta dohodek ali njegov del neposredno dosegle te osebe v času, ko je ta dohodek ali njegov del realiziran, ne glede na to, ali ta subjekt ali dogovor ta dohodek ali njegov del razdeli tem osebam.
2. V zvezi z drugim odstavkom 10. člena konvencije:
Ne glede na določbe tega odstavka se dividende, ki jih plača družba, ki je rezident države pogodbenice in ki je v skladu z zakonodajo te države pogodbenice:
a) upravičena do odbitka za dividende, plačane njenim upravičencem pri izračunavanju njenega obdavčljivega dohodka v tej državi pogodbenici, ali
b) zavezana za davek od svojega dohodka po nižji stopnji, če svoj dobiček razdeli,
lahko obdavčijo v tej državi pogodbenici v skladu z zakonodajo te države pogodbenice, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati 10 odstotkov bruto zneska dividend. Za dividende, ki jih plača družba, omenjena v tem odstavku, se smiselno uporabljajo določbe četrtega odstavka 10. člena konvencije.
3. V zvezi s tretjim odstavkom 11. člena konvencije:
Izraz »institucija za spodbujanje izvoza, investicij ali razvoja« pomeni:
a) v Sloveniji:
(i) Slovensko izvozno in razvojno banko in
(ii) tako drugo podobno institucijo, za katero se lahko občasno dogovorita vladi držav pogodbenic z izmenjavo diplomatskih not, in
b) na Japonskem:
(i) Japonsko banko za mednarodno sodelovanje,
(ii) Japonsko izvozno in investicijsko zavarovalnico,
(iii) Japonsko agencijo za mednarodno sodelovanje in
(iv) tako drugo podobno institucijo, za katero se lahko občasno dogovorita vladi držav pogodbenic z izmenjavo diplomatskih not.
4. V zvezi z drugim odstavkom 13. člena konvencije:
Izraz »priznana borza« pomeni:
a) kateri koli regulirani trg po Direktivi 2014/65/EU Evropskega parlamenta in Sveta z dne 15. maja 2014 o trgih finančnih instrumentov ter spremembi Direktive 2002/92/ES in Direktive 2011/61/EU (kakor je bila spremenjena) ali kateri koli direktivi, ki je njena naslednica;
b) katero koli borzo, ustanovljeno po pogojih iz japonskega Zakona o finančnih instrumentih in menjavi (Zakon št. 25 iz leta 1948), in
c) katero koli drugo borzo, za katero se pristojna organa držav pogodbenic dogovorita, da jo priznata za namene tega odstavka.
5. V zvezi s prvim odstavkom 24. člena konvencije:
Če pristojni organ države pogodbenice, ki mu je zadeva predložena v skladu z določbami tega odstavka, meni, da pritožba ni upravičena, pristojni organ te države pogodbenice o taki predložitvi obvesti pristojni organ druge države pogodbenice. To obvestilo se ne razlaga kot predložitev zadeve pristojnemu organu druge države pogodbenice v reševanje s skupnim dogovarjanjem.
6. V zvezi s petim odstavkom 24. člena konvencije:
a) Pristojna organa držav pogodbenic s skupnim dogovorom vzpostavita postopek za zagotovitev, da bo arbitražna odločitev izvedena v dveh letih od zahteve za arbitražo, kot je navedeno v petem odstavku 24. člena konvencije, razen če dejanja ali opustitev dejanj osebe, na katero se primer, v zvezi s katerim je bila vložena zahteva za arbitražo, neposredno nanaša, ne ovirajo reševanja primera ali če se pristojna organa držav pogodbenic in ta oseba ne dogovorijo drugače.
b) Arbitražni senat se ustanovi v skladu z naslednjimi pravili:
(i) Arbitražni senat je sestavljen iz treh arbitrov, ki so posamezniki s strokovnim znanjem ali izkušnjami iz mednarodnih davčnih zadev.
(ii) Vsak pristojni organ držav pogodbenic imenuje enega arbitra ne glede na to, ali je državljan katere od držav pogodbenic ali ne. Dva arbitra, ki sta ju imenovala pristojna organa držav pogodbenic, imenujeta tretjega arbitra, ki opravlja vlogo predsednika arbitražnega senata v skladu s postopki, o katerih sta se dogovorila pristojna organa držav pogodbenic.
(iii) Noben arbiter niti ni uslužbenec davčnega organa katere koli od držav pogodbenic niti ni v kakršni koli vlogi obravnaval primera, v zvezi s katerim je predložena zahteva za arbitražo. Tretji arbiter niti ni državljan nobene od držav pogodbenic, ni imel kraja svojega običajnega prebivališča v kateri od držav pogodbenic, niti ga ni zaposlovala katera od držav pogodbenic.
(iv) Pristojna organa držav pogodbenic zagotovita, da se vsi arbitri v izjavah, poslanih vsakemu od pristojnih organov držav pogodbenic, preden začnejo delovati v arbitražnem postopku, strinjajo, da bodo spoštovali in da zanje veljajo enake obveznosti glede tajnosti in nerazkrivanja, kot so opisane v drugem odstavku 25. člena konvencije in v skladu z zakonodajo držav pogodbenic.
(v) Vsak pristojni organ držav pogodbenic krije stroške arbitra, ki ga imenuje, in svoje lastne stroške. Stroške tretjega arbitra in druge stroške, povezane z vodenjem arbitražnega postopka, krijeta pristojna organa držav pogodbenic v enakih deležih.
c) Pristojna organa držav pogodbenic zagotovita informacije, potrebne za arbitražno odločitev, vsem arbitrom brez nepotrebnega odlašanja.
d) Arbitražna odločitev se obravnava, kot sledi:
(i) arbitražna odločitev nima precedenčne vrednosti;
(ii) arbitražna odločitev je končna, razen če sodišče katere koli od držav pogodbenic ne ugotovi, da ni izvršljiva zaradi kršitve petega odstavka 24. člena konvencije, tega odstavka ali katerega koli postopkovnega pravila, določenega v skladu s pododstavkom a, ki bi lahko upravičeno vplivala na odločitev. Če odločitev zaradi kršitve ni izvršljiva, se bo štelo, da zahteva za arbitražo ni bila predložena in da arbitražni postopek ni potekal (razen za namene določb (iv) in (v) pododstavka b).
e) Če kadar koli, preden arbitražni senat sporoči odločitev o zadevi pristojnim organom držav pogodbenic in osebi, ki je zahtevala arbitražo v zvezi z zadevo:
(i) pristojna organa držav pogodbenic dosežeta skupni dogovor za razrešitev zadeve v skladu z drugim odstavkom 24. člena konvencije ali
(ii) ta oseba umakne zahtevo za arbitražo ali
(iii) sodišče ali upravno sodišče katere koli države pogodbenice sprejme odločitev v zvezi z zadevo med arbitražnim postopkom,
se postopki po 24. členu konvencije v zvezi z zadevo končajo.
f) Če je primer, v zvezi s katerim je bila predložena zahteva za arbitražo, v sodnem postopku ali postopku pritožbe, se šteje, da skupnega dogovora, s katerim se izvede arbitražna odločitev glede primera, oseba, na katero se primer neposredno nanaša, ni sprejela, če katera koli oseba, na katero se primer neposredno nanaša in ki je stranka v sodnem postopku ali postopku pritožbe, v 60 dneh po prejemu odločitve arbitražnega senata iz obravnave pred ustreznim sodiščem ali upravnim sodiščem ne umakne vseh vprašanj, razrešenih v arbitražnem postopku. V tem primeru ni upravičeno, da bi pristojna organa držav pogodbenic zadevo še naprej kakor koli obravnavala.
g) Določbe petega odstavka 24. člena konvencije in tega odstavka se ne uporabljajo za primere, ki spadajo pod tretji odstavek 4. člena konvencije.
7. V zvezi s 25. členom konvencije:
Država pogodbenica lahko zavrne predložitev informacij v zvezi z zaupnim komuniciranjem med odvetniki ali drugimi priznanimi pravnimi zastopniki, ko nastopajo v taki vlogi, in njihovimi strankami do tolikšne mere, kot je komuniciranje zaščiteno pred razkritjem po pravu te države pogodbenice.
8. V zvezi s 25. in 26. členom konvencije:
Ne glede na določbe drugega odstavka 29. člena konvencije se določbe 25. in 26. člena konvencije začnejo uporabljati z dnem, ko začne veljati konvencija, ne glede na dan obračuna davkov, ali davčno leto, na katero se davki nanašajo.
9. Ne glede na katero koli določbo konvencije se lahko vsak dohodek in dobiček, ki ga doseže tihi partner v zvezi s pogodbo o tihem partnerstvu (v primeru Japonske Tokumei Kumiai) ali drugo podobno pogodbo, obdavčita v državi pogodbenici, v kateri tak dohodek in dobiček nastaneta, in v skladu z zakonodajo te države pogodbenice.
V POTRDITEV TEGA sta podpisana, ki sta ju za to pravilno pooblastili njuni vladi, podpisala ta protokol.
SESTAVLJENO v dveh izvodih v Tokiu dne tridesetega septembra 2016 v angleškem jeziku.
Za Republiko Slovenijo: Simona Leskovar l.r. | Za Japonsko: Nobuo Kishi l.r. |
Za izvajanje konvencije s protokolom skrbi ministrstvo, pristojno za finance.
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/15-25/12
Ljubljana, dne 24. maja 2017
EPA 975-VII
dr. Milan Brglez l.r.
