Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
o razglasitvi Zakona o ratifikaciji Večstranske konvencije o izvajanju z mednarodnimi davčnimi sporazumi povezanih ukrepov za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička (MVKPZDO)
Razglašam Zakon o ratifikaciji Večstranske konvencije o izvajanju z mednarodnimi davčnimi sporazumi povezanih ukrepov za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička (MVKPZDO), ki ga je sprejel Državni zbor Republike Slovenije na seji dne 15. februarja 2018.
Št. 003-02-2/2018-15
Ljubljana, dne 23. februarja 2018
Borut Pahor l.r.
O RATIFIKACIJI VEČSTRANSKE KONVENCIJE O IZVAJANJU Z MEDNARODNIMI DAVČNIMI SPORAZUMI POVEZANIH UKREPOV ZA PREPREČEVANJE ZMANJŠEVANJA DAVČNE OSNOVE IN PREUSMERJANJA DOBIČKA (MVKPZDO)
1. člen
Ratificira se Večstranska konvencija o izvajanju z mednarodnimi davčnimi sporazumi povezanih ukrepov za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička, sestavljena v Parizu 24. novembra 2016.
Konvencija se v izvirniku v angleškem jeziku in prevodu v slovenskem jeziku glasi:
MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING
The Parties to this Convention,
Recognising that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations where they are subject to non-taxation or reduced taxation;
Mindful that base erosion and profit shifting (hereinafter referred to as “BEPS”) is a pressing issue not only for industrialised countries but also for emerging economies and developing countries;
Recognising the importance of ensuring that profits are taxed where substantive economic activities generating the profits are carried out and where value is created;
Welcoming the package of measures developed under the OECD/G20 BEPS project (hereinafter referred to as the “OECD/G20 BEPS package”);
Noting that the OECD/G20 BEPS package included tax treaty-related measures to address certain hybrid mismatch arrangements, prevent treaty abuse, address artificial avoidance of permanent establishment status, and improve dispute resolution;
Conscious of the need to ensure swift, co-ordinated and consistent implementation of the treaty-related BEPS measures in a multilateral context;
Noting the need to ensure that existing agreements for the avoidance of double taxation on income are interpreted to eliminate double taxation with respect to the taxes covered by those agreements 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 those agreements for the indirect benefit of residents of third jurisdictions);
Recognising the need for an effective mechanism to implement agreed changes in a synchronised and efficient manner across the network of existing agreements for the avoidance of double taxation on income without the need to bilaterally renegotiate each such agreement;
Have agreed as follows:
PART I. SCOPE AND INTERPRETATION OF TERMS
Article 1 – Scope of the Convention
This Convention modifies all Covered Tax Agreements as defined in subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms).
Article 2 – Interpretation of Terms
1. For the purpose of this Convention, the following definitions apply:
a) The term “Covered Tax Agreement” means an agreement for the avoidance of double taxation with respect to taxes on income (whether or not other taxes are also covered):
i) that is in force between two or more:
B) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; and
ii) with respect to which each such Party has made a notification to the Depositary listing the agreement as well as any amending or accompanying instruments thereto (identified by title, names of the parties, date of signature, and, if applicable at the time of the notification, date of entry into force) as an agreement which it wishes to be covered by this Convention.
b) The term “Party” means:
i) A State for which this Convention is in force pursuant to Article 34 (Entry into Force); or
ii) A jurisdiction which has signed this Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval) and for which this Convention is in force pursuant to Article 34 (Entry into Force).
c) The term “Contracting Jurisdiction” means a party to a Covered Tax Agreement.
d) The term “Signatory” means a State or jurisdiction which has signed this Convention but for which the Convention is not yet in force.
2. As regards the application of this Convention at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the relevant Covered Tax Agreement.
PART II. HYBRID MISMATCHES
Article 3 – Transparent Entities
1. For the purposes of a Covered Tax Agreement, 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 Jurisdiction shall be considered to be income of a resident of a Contracting Jurisdiction but only to the extent that the income is treated, for purposes of taxation by that Contracting Jurisdiction, as the income of a resident of that Contracting Jurisdiction.
2. Provisions of a Covered Tax Agreement that require a Contracting Jurisdiction to exempt from income tax or provide a deduction or credit equal to the income tax paid with respect to income derived by a resident of that Contracting Jurisdiction which may be taxed in the other Contracting Jurisdiction according to the provisions of the Covered Tax Agreement shall not apply to the extent that such provisions allow taxation by that other Contracting Jurisdiction solely because the income is also income derived by a resident of that other Contracting Jurisdiction.
3. With respect to Covered Tax Agreements for which one or more Parties has made the reservation described in subparagraph a) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents), the following sentence will be added at the end of paragraph 1: “In no case shall the provisions of this paragraph be construed to affect a Contracting Jurisdiction’s right to tax the residents of that Contracting Jurisdiction.”
4. Paragraph 1 (as it may be modified by paragraph 3) shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that they address whether income derived by or through entities or arrangements that are treated as fiscally transparent under the tax law of either Contracting Jurisdiction (whether through a general rule or by identifying in detail the treatment of specific fact patterns and types of entities or arrangements) shall be treated as income of a resident of a Contracting Jurisdiction.
5. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4;
c) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction;
d) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements;
e) for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements and denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction;
f) for paragraph 2 not to apply to its Covered Tax Agreements;
g) for paragraph 1 to apply only to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements.
6. Each Party that has not made a reservation described in subparagraph a) or b) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 4 that is not subject to a reservation under subparagraphs c) through e) of paragraph 5, and if so, the article and paragraph number of each such provision. In the case of a Party that has made the reservation described in subparagraph g) of paragraph 5, the notification pursuant to the preceding sentence shall be limited to Covered Tax Agreements that are subject to that reservation. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (as it may be modified by paragraph 3) to the extent provided in paragraph 4. In other cases, paragraph 1 (as it may be modified by paragraph 3) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (as it may be modified by paragraph 3).
Article 4 – Dual Resident Entities
1. Where by reason of the provisions of a Covered Tax Agreement a person other than an individual is a resident of more than one Contracting Jurisdiction, the competent authorities of the Contracting Jurisdictions shall endeavour to determine by mutual agreement the Contracting Jurisdiction of which such person shall be deemed to be a resident for the purposes of the Covered Tax Agreement, having regard to 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 Covered Tax Agreement except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting Jurisdictions.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that provide rules for determining whether a person other than an individual shall be treated as a resident of one of the Contracting Jurisdictions in cases in which that person would otherwise be treated as a resident of more than one Contracting Jurisdiction. Paragraph 1 shall not apply, however, to provisions of a Covered Tax Agreement specifically addressing the residence of companies participating in dual-listed company arrangements.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence;
c) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence;
d) for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence, and that set out the treatment of that person under the Covered Tax Agreement where such an agreement cannot be reached;
e) to replace the last sentence of paragraph 1 with the following text for the purposes of its Covered Tax Agreements: “In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement.”;
f) for the entirety of this Article not to apply to its Covered Tax Agreements with Parties that have made the reservation described in subparagraph e).
4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraphs b) through d) of paragraph 3, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
Article 5 – Application of Methods for Elimination of Double Taxation
1. A Party may choose to apply either paragraphs 2 and 3 (Option A), paragraphs 4 and 5 (Option B), or paragraphs 6 and 7 (Option C), or may choose to apply none of the Options. Where each Contracting Jurisdiction to a Covered Tax Agreement chooses a different Option (or where one Contracting Jurisdiction chooses to apply an Option and the other chooses to apply none of the Options), the Option chosen by each Contracting Jurisdiction shall apply with respect to its own residents.
2. Provisions of a Covered Tax Agreement that would otherwise exempt income derived or capital owned by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation shall not apply where the other Contracting Jurisdiction applies the provisions of the Covered Tax Agreement to exempt such income or capital from tax or to limit the rate at which such income or capital may be taxed. In the latter case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income or capital of that resident an amount equal to the tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income or capital which may be taxed in that other Contracting Jurisdiction.
3. Paragraph 2 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income or capital described in that paragraph.
4. Provisions of a Covered Tax Agreement that would otherwise exempt income derived by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation because such income is treated as a dividend by that Contracting Jurisdiction shall not apply where such income gives rise to a deduction for the purpose of determining the taxable profits of a resident of the other Contracting Jurisdiction under the laws of that other Contracting Jurisdiction. In such case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to such income which may be taxed in that other Contracting Jurisdiction.
5. Paragraph 4 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income described in that paragraph.
6. a) Where a resident of a Contracting Jurisdiction derives income or owns capital which may be taxed in the other Contracting Jurisdiction in accordance with the provisions of a Covered Tax Agreement (except to the extent that these provisions allow taxation by that other Contracting Jurisdiction solely because the income is also income derived by a resident of that other Contracting Jurisdiction), the first-mentioned Contracting Jurisdiction shall allow:
i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other Contracting Jurisdiction;
ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other Contracting Jurisdiction.
Such deduction shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable to the income or the capital which may be taxed in that other Contracting Jurisdiction.
b) Where in accordance with any provision of the Covered Tax Agreement income derived or capital owned by a resident of a Contracting Jurisdiction is exempt from tax in that Contracting Jurisdiction, such Contracting Jurisdiction may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
7. Paragraph 6 shall apply in place of provisions of a Covered Tax Agreement that, for purposes of eliminating double taxation, require a Contracting Jurisdiction to exempt from tax in that Contracting Jurisdiction income derived or capital owned by a resident of that Contracting Jurisdiction which, in accordance with the provisions of the Covered Tax Agreement, may be taxed in the other Contracting Jurisdiction.
8. A Party that does not choose to apply an Option under paragraph 1 may reserve the right for the entirety of this Article not to apply with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements).
9. A Party that does not choose to apply Option C may reserve the right, with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements), not to permit the other Contracting Jurisdiction(s) to apply Option C.
10. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include:
a) in the case of a Party that chooses to apply Option A, the list of its Covered Tax Agreements which contain a provision described in paragraph 3, as well as the article and paragraph number of each such provision;
b) in the case of a Party that chooses to apply Option B, the list of its Covered Tax Agreements which contain a provision described in paragraph 5, as well as the article and paragraph number of each such provision;
c) in the case of a Party that chooses to apply Option C, the list of its Covered Tax Agreements which contain a provision described in paragraph 7, as well as the article and paragraph number of each such provision.
An Option shall apply with respect to a provision of a Covered Tax Agreement only where the Party that has chosen to apply that Option has made such a notification with respect to that provision.
Article 6 – Purpose of a Covered Tax Agreement
1. A Covered Tax Agreement shall be modified to include the following preamble text:
“Intending to eliminate double taxation with respect to the taxes covered by this agreement 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 agreement for the indirect benefit of residents of third jurisdictions),”.
2. The text described in paragraph 1 shall be included in a Covered Tax Agreement in place of or in the absence of preamble language of the Covered Tax Agreement referring to an intent to eliminate double taxation, whether or not that language also refers to the intent not to create opportunities for non-taxation or reduced taxation.
3. A Party may also choose to include the following preamble text with respect to its Covered Tax Agreements that do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters:
“Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,”.
4. A Party may reserve the right for paragraph 1 not to apply to its Covered Tax Agreements that already contain preamble language describing the intent of the Contracting Jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether that language is limited to cases of tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the Covered Tax Agreement for the indirect benefit of residents of third jurisdictions) or applies more broadly.
5. Each Party shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a reservation under paragraph 4, contains preamble language described in paragraph 2, and if so, the text of the relevant preambular paragraph. Where all Contracting Jurisdictions have made such a notification with respect to that preamble language, such preamble language shall be replaced by the text described in paragraph 1. In other cases, the text described in paragraph 1 shall be included in addition to the existing preamble language.
6. Each Party that chooses to apply paragraph 3 shall notify the Depositary of its choice. Such notification shall also include the list of its Covered Tax Agreements that do not already contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters. The text described in paragraph 3 shall be included in a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply that paragraph and have made such a notification with respect to the Covered Tax Agreement.
Article 7 – Prevention of Treaty Abuse
1. Notwithstanding any provisions of a Covered Tax Agreement, a benefit under the Covered Tax Agreement shall not be granted in respect of an item of income or capital 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 Covered Tax Agreement.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits.
3. A Party that has not made the reservation described in subparagraph a) of paragraph 15 may also choose to apply paragraph 4 with respect to its Covered Tax Agreements.
4. Where a benefit under a Covered Tax Agreement is denied to a person under provisions of the Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits, the competent authority of the Contracting Jurisdiction that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income or capital, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement. The competent authority of the Contracting Jurisdiction to which a request has been made under this paragraph by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before rejecting the request.
5. Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits.
6. A Party may also choose to apply the provisions contained in paragraphs 8 through 13 (hereinafter referred to as the “Simplified Limitation on Benefits Provision”) to its Covered Tax Agreements by making the notification described in subparagraph c) of paragraph 17. The Simplified Limitation on Benefits Provision shall apply with respect to a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply it.
7. In cases where some but not all of the Contracting Jurisdictions to a Covered Tax Agreement choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, then, notwithstanding the provisions of that paragraph, the Simplified Limitation on Benefits Provision shall apply with respect to the granting of benefits under the Covered Tax Agreement:
a) by all Contracting Jurisdictions, if all of the Contracting Jurisdictions that do not choose pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision agree to such application by choosing to apply this subparagraph and notifying the Depositary accordingly; or
b) only by the Contracting Jurisdictions that choose to apply the Simplified Limitation on Benefits Provision, if all of the Contracting Jurisdictions that do not choose pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision agree to such application by choosing to apply this subparagraph and notifying the Depositary accordingly.
Simplified Limitation on Benefits Provision
8. Except as otherwise provided in the Simplified Limitation on Benefits Provision, a resident of a Contracting Jurisdiction to a Covered Tax Agreement shall not be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement, other than a benefit under provisions of the Covered Tax Agreement:
a) which determine the residence of a person other than an individual which is a resident of more than one Contracting Jurisdiction by reason of provisions of the Covered Tax Agreement that define a resident of a Contracting Jurisdiction;
b) which provide that a Contracting Jurisdiction will grant to an enterprise of that Contracting Jurisdiction a corresponding adjustment following an initial adjustment made by the other Contacting Jurisdiction, in accordance with the Covered Tax Agreement, to the amount of tax charged in the first-mentioned Contracting Jurisdiction on the profits of an associated enterprise; or
c) which allow residents of a Contracting Jurisdiction to request that the competent authority of that Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement,
unless such resident is a “qualified person”, as defined in paragraph 9 at the time that the benefit would be accorded.
9. A resident of a Contracting Jurisdiction to a Covered Tax Agreement shall be a qualified person at a time when a benefit would otherwise be accorded by the Covered Tax Agreement if, at that time, the resident is:
a) an individual;
b) that Contracting Jurisdiction, or a political subdivision or local authority thereof, or an agency or instrumentality of any such Contracting Jurisdiction, political subdivision or local authority;
c) a company or other entity, if the principal class of its shares is regularly traded on one or more recognised stock exchanges;
d) a person, other than an individual, that:
i) is a non-profit organisation of a type that is agreed to by the Contracting Jurisdictions through an exchange of diplomatic notes; or
ii) is an entity or arrangement established in that Contracting Jurisdiction that is treated as a separate person under the taxation laws of that Contracting Jurisdiction and:
A) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that Contracting Jurisdiction or one of its political subdivisions or local authorities; or
B) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision A);
e) a person other than an individual, if, on at least half the days of a twelve-month period that includes the time when the benefit would otherwise be accorded, persons who are residents of that Contracting Jurisdiction and that are entitled to benefits of the Covered Tax Agreement under subparagraphs a) to d) own, directly or indirectly, at least 50 per cent of the shares of the person.
10. a) A resident of a Contracting Jurisdiction to a Covered Tax Agreement will be entitled to benefits of the Covered Tax Agreement with respect to an item of income derived from the other Contracting Jurisdiction, regardless of whether the resident is a qualified person, if the resident is engaged in the active conduct of a business in the first-mentioned Contracting Jurisdiction, and the income derived from the other Contracting Jurisdiction emanates from, or is incidental to, that business. For purposes of the Simplified Limitation on Benefits Provision, the term “active conduct of a business” shall not include the following activities or any combination thereof:
i) operating as a holding company;
ii) providing overall supervision or administration of a group of companies;
iii) providing group financing (including cash pooling); or
iv) making or managing investments, unless these activities are carried on by a bank, insurance company or registered securities dealer in the ordinary course of its business as such.
b) If a resident of a Contracting Jurisdiction to a Covered Tax Agreement derives an item of income from a business activity conducted by that resident in the other Contracting Jurisdiction, or derives an item of income arising in the other Contracting Jurisdiction from a connected person, the conditions described in subparagraph a) shall be considered to be satisfied with respect to such item only if the business activity carried on by the resident in the first-mentioned Contracting Jurisdiction to which the item is related is substantial in relation to the same activity or a complementary business activity carried on by the resident or such connected person in the other Contracting Jurisdiction. Whether a business activity is substantial for the purposes of this subparagraph shall be determined based on all the facts and circumstances.
c) For purposes of applying this paragraph, activities conducted by connected persons with respect to a resident of a Contracting Jurisdiction to a Covered Tax Agreement shall be deemed to be conducted by such resident.
11. A resident of a Contracting Jurisdiction to a Covered Tax Agreement that is not a qualified person shall also be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement with respect to an item of income if, on at least half of the days of any twelve-month period that includes the time when the benefit would otherwise be accorded, persons that are equivalent beneficiaries own, directly or indirectly, at least 75 per cent of the beneficial interests of the resident.
12. If a resident of a Contracting Jurisdiction to a Covered Tax Agreement is neither a qualified person pursuant to the provisions of paragraph 9, nor entitled to benefits under paragraph 10 or 11, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant the benefits of the Covered Tax Agreement, or benefits with respect to a specific item of income, taking into account the object and purpose of the Covered Tax Agreement, but only if such resident demonstrates to the satisfaction of such competent authority that neither its establishment, acquisition or maintenance, nor the conduct of its operations, had as one of its principal purposes the obtaining of benefits under the Covered Tax Agreement. Before either granting or denying a request made under this paragraph by a resident of a Contracting Jurisdiction, the competent authority of the other Contracting Jurisdiction to which the request has been made shall consult with the competent authority of the first-mentioned Contracting Jurisdiction.
13. For the purposes of the Simplified Limitation on Benefits Provision:
a) the term “recognised stock exchange” means:
i) any stock exchange established and regulated as such under the laws of either Contracting Jurisdiction; and
ii) any other stock exchange agreed upon by the competent authorities of the Contracting Jurisdictions;
b) the term “principal class of shares” means the class or classes of shares of a company which represents the majority of the aggregate vote and value of the company or the class or classes of beneficial interests of an entity which represents in the aggregate a majority of the aggregate vote and value of the entity;
c) the term “equivalent beneficiary” means any person who would be entitled to benefits with respect to an item of income accorded by a Contracting Jurisdiction to a Covered Tax Agreement under the domestic law of that Contracting Jurisdiction, the Covered Tax Agreement or any other international instrument which are equivalent to, or more favourable than, benefits to be accorded to that item of income under the Covered Tax Agreement; for the purposes of determining whether a person is an equivalent beneficiary with respect to dividends, the person shall be deemed to hold the same capital of the company paying the dividends as such capital the company claiming the benefit with respect to the dividends holds;
d) with respect to entities that are not companies, the term “shares” means interests that are comparable to shares;
e) two persons shall be “connected persons” if one owns, directly or indirectly, at least 50 per cent of the beneficial interest in the other (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company's shares) or another person owns, directly or indirectly, at least 50 per cent of the beneficial interest (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company's shares) in each person; in any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons.
14. The Simplified Limitation on Benefits Provision shall apply in place of or in the absence of provisions of a Covered Tax Agreement that would limit the benefits of the Covered Tax Agreement (or that would limit benefits other than a benefit under the provisions of the Covered Tax Agreement relating to residence, associated enterprises or non-discrimination or a benefit that is not restricted solely to residents of a Contracting Jurisdiction) only to a resident that qualifies for such benefits by meeting one or more categorical tests.
15. A Party may reserve the right:
a) for paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to adopt a combination of a detailed limitation on benefits provision and either rules to address conduit financing structures or a principal purpose test, thereby meeting the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package; in such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard;
b) for paragraph 1 (and paragraph 4, in the case of a Party that has chosen to apply that paragraph) not to apply to its Covered Tax Agreements that already contain provisions that deny all of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits;
c) for the Simplified Limitation on Benefits Provision not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 14.
16. Except where the Simplified Limitation on Benefits Provision applies with respect to the granting of benefits under a Covered Tax Agreement by one or more Parties pursuant to paragraph 7, a Party that chooses pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision may reserve the right for the entirety of this Article not to apply with respect to its Covered Tax Agreements for which one or more of the other Contracting Jurisdictions has not chosen to apply the Simplified Limitation on Benefits Provision. In such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package.
17. a) Each Party that has not made the reservation described in subparagraph a) of paragraph 15 shall notify the Depositary of whether each of its Covered Tax Agreements that is not subject to a reservation described in subparagraph b) of paragraph 15 contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (and where applicable, paragraph 4). In other cases, paragraph 1 (and where applicable, paragraph 4) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (and where applicable, paragraph 4). A Party making a notification under this subparagraph may also include a statement that while such Party accepts the application of paragraph 1 alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of paragraph 1, through bilateral negotiation.
b) Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification.
c) Each Party that chooses to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6 shall notify the Depositary of its choice. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
d) Each Party that does not choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, but chooses to apply either subparagraph a) or b) of paragraph 7 shall notify the Depositary of its choice of subparagraph. Unless such Party has made the reservation described in subparagraph c) of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
e) Where all Contracting Jurisdictions have made a notification under subparagraph c) or d) with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the Simplified Limitation on Benefits Provision. In other cases, the Simplified Limitation on Benefits Provision shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the Simplified Limitation on Benefits Provision.
Article 8 – Dividend Transfer Transactions
1. Provisions of a Covered Tax Agreement that exempt dividends paid by a company which is a resident of a Contracting Jurisdiction from tax or that limit the rate at which such dividends may be taxed, provided that the beneficial owner or the recipient is a company which is a resident of the other Contracting Jurisdiction and which owns, holds or controls more than a certain amount of the capital, shares, stock, voting power, voting rights or similar ownership interests of the company paying the dividends, shall apply only if the ownership conditions described in those provisions are met throughout a 365 day period that includes the day of the payment of the dividends (for the purpose of computing that period, no account shall be taken of changes of ownership that would directly result from a corporate reorganisation, such as a merger or divisive reorganisation, of the company that holds the shares or that pays the dividends).
2. The minimum holding period provided in paragraph 1 shall apply in place of or in the absence of a minimum holding period in provisions of a Covered Tax Agreement described in paragraph 1.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements to the extent that the provisions described in paragraph 1 already include:
i) a minimum holding period;
ii) a minimum holding period shorter than a 365 day period; or
iii) a minimum holding period longer than a 365 day period.
4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1 that is not subject to a reservation described in subparagraph b) of paragraph 3, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision.
Article 9 – Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property
1. Provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction (or provided that more than a certain part of the property of the entity consists of such immovable property (real property)):
a) shall apply if the relevant value threshold is met at any time during the 365 days preceding the alienation; and
b) shall apply to shares or comparable interests, such as interests in a partnership or trust (to the extent that such shares or interests are not already covered) in addition to any shares or rights already covered by the provisions.
2. The period provided in subparagraph a) of paragraph 1 shall apply in place of or in the absence of a time period for determining whether the relevant value threshold in provisions of a Covered Tax Agreement described in paragraph 1 was met.
3. A Party may also choose to apply paragraph 4 with respect to its Covered Tax Agreements.
4. For purposes of a Covered Tax Agreement, gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting Jurisdiction if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from immovable property (real property) situated in that other Contracting Jurisdiction.
5. Paragraph 4 shall apply in place of or in the absence of provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction, or provided that more than a certain part of the property of the entity consists of such immovable property (real property).
6. A Party may reserve the right:
a) for paragraph 1 not to apply to its Covered Tax Agreements;
b) for subparagraph a) of paragraph 1 not to apply to its Covered Tax Agreements;
c) for subparagraph b) of paragraph 1 not to apply to its Covered Tax Agreements;
d) for subparagraph a) of paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision of the type described in paragraph 1 that includes a period for determining whether the relevant value threshold was met;
e) for subparagraph b) of paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision of the type described in paragraph 1 that applies to the alienation of interests other than shares;
f) for paragraph 4 not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 5.
7. Each Party that has not made the reservation described in subparagraph a) of paragraph 6 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision.
8. Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification. In such case, paragraph 1 shall not apply with respect to that Covered Tax Agreement. In the case of a Party that has not made the reservation described in subparagraph f) of paragraph 6 and has made the reservation described in subparagraph a) of paragraph 6, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 5, as well as the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement under this paragraph or paragraph 7, that provision shall be replaced by the provisions of paragraph 4. In other cases, paragraph 4 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 4.
Article 10 – Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
1. Where:
a) an enterprise of a Contracting Jurisdiction to a Covered Tax Agreement derives income from the other Contracting Jurisdiction and the first-mentioned Contracting Jurisdiction treats such income as attributable to a permanent establishment of the enterprise situated in a third jurisdiction; and
b) the profits attributable to that permanent establishment are exempt from tax in the first-mentioned Contracting Jurisdiction,
the benefits of the Covered Tax Agreement shall not apply to any item of income on which the tax in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned Contracting Jurisdiction on that item of income if that permanent establishment were situated in the first-mentioned Contracting Jurisdiction. In such a case, any income to which the provisions of this paragraph apply shall remain taxable according to the domestic law of the other Contracting Jurisdiction, notwithstanding any other provisions of the Covered Tax Agreement.
2. Paragraph 1 shall not apply if the income derived from the other Contracting Jurisdiction described in paragraph 1 is derived in connection with or is incidental to the active conduct of a business carried on through the permanent establishment (other than the business of making, managing or simply holding investments for the enterprise’s own account, unless these activities are banking, insurance or securities activities carried on by a bank, insurance enterprise or registered securities dealer, respectively).
3. If benefits under a Covered Tax Agreement are denied pursuant to paragraph 1 with respect to an item of income derived by a resident of a Contracting Jurisdiction, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant these benefits with respect to that item of income if, in response to a request by such resident, such competent authority determines that granting such benefits is justified in light of the reasons such resident did not satisfy the requirements of paragraphs 1 and 2. The competent authority of the Contracting Jurisdiction to which a request has been made under the preceding sentence by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before either granting or denying the request.
4. Paragraphs 1 through 3 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny or limit benefits that would otherwise be granted to an enterprise of a Contracting Jurisdiction which derives income from the other Contracting Jurisdiction that is attributable to a permanent establishment of the enterprise situated in a third jurisdiction.
5. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 4;
c) for this Article to apply only to its Covered Tax Agreements that already contain the provisions described in paragraph 4.
6. Each Party that has not made the reservation described in subparagraph a) or b) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraphs 1 through 3. In other cases, paragraphs 1 through 3 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with those paragraphs.
Article 11 – Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents
1. A Covered Tax Agreement shall not affect the taxation by a Contracting Jurisdiction of its residents, except with respect to the benefits granted under provisions of the Covered Tax Agreement:
a) which require that Contracting Jurisdiction to grant to an enterprise of that Contracting Jurisdiction a correlative or corresponding adjustment following an initial adjustment made by the other Contracting Jurisdiction, in accordance with the Covered Tax Agreement, to the amount of tax charged in the first-mentioned Contracting Jurisdiction on the profits of a permanent establishment of the enterprise or the profits of an associated enterprise;
b) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction if that individual derives income in respect of services rendered to the other Contracting Jurisdiction or a political subdivision or local authority or other comparable body thereof;
c) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction if that individual is also a student, business apprentice or trainee, or a teacher, professor, lecturer, instructor, researcher or research scholar who meets the conditions of the Covered Tax Agreement;
d) which require that Contracting Jurisdiction to provide a tax credit or tax exemption to residents of that Contracting Jurisdiction with respect to the income that the other Contracting Jurisdiction may tax in accordance with the Covered Tax Agreement (including profits that are attributable to a permanent establishment situated in that other Contracting Jurisdiction in accordance with the Covered Tax Agreement);
e) which protect residents of that Contracting Jurisdiction against certain discriminatory taxation practices by that Contracting Jurisdiction;
f) which allow residents of that Contracting Jurisdiction to request that the competent authority of that or either Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement;
g) which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction when that individual is a member of a diplomatic mission, government mission or consular post of the other Contracting Jurisdiction;
h) which provide that pensions or other payments made under the social security legislation of the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction;
i) which provide that pensions and similar payments, annuities, alimony payments or other maintenance payments arising in the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction; or
j) which otherwise expressly limit a Contracting Jurisdiction’s right to tax its own residents or provide expressly that the Contracting Jurisdiction in which an item of income arises has the exclusive right to tax that item of income.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement stating that the Covered Tax Agreement would not affect the taxation by a Contracting Jurisdiction of its residents.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 2.
4. Each Party that has not made the reservation described in subparagraph a) or b) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
PART IV. AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS
Article 12 – Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
1. Notwithstanding the provisions of a Covered Tax Agreement that define the term “permanent establishment”, but subject to paragraph 2, where a person is acting in a Contracting Jurisdiction to a Covered Tax Agreement 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 Jurisdiction in respect of any activities which that person undertakes for the enterprise unless these activities, if they were exercised by the enterprise through a fixed place of business of that enterprise situated in that Contracting Jurisdiction, would not cause that fixed place of business to be deemed to constitute a permanent establishment under the definition of permanent establishment included in the Covered Tax Agreement (as it may be modified by this Convention).
2. Paragraph 1 shall not apply where the person acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise of the other Contracting Jurisdiction carries on business in the first-mentioned Contracting Jurisdiction 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.
3. a) Paragraph 1 shall apply in place of provisions of a Covered Tax Agreement that describe the conditions under which an enterprise shall be deemed to have a permanent establishment in a Contracting Jurisdiction (or a person shall be deemed to be a permanent establishment in a Contracting Jurisdiction) in respect of an activity which a person other than an agent of an independent status undertakes for the enterprise, but only to the extent that such provisions address the situation in which such person has, and habitually exercises, in that Contracting Jurisdiction an authority to conclude contracts in the name of the enterprise.
b) Paragraph 2 shall apply in place of provisions of a Covered Tax Agreement that provide that an enterprise shall not be deemed to have a permanent establishment in a Contracting Jurisdiction in respect of an activity which an agent of an independent status undertakes for the enterprise.
4. A Party may reserve the right for the entirety of this Article not to apply to its Covered Tax Agreements.
5. Each Party that has not made a reservation described in paragraph 4 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph a) of paragraph 3, as well as the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision.
6. Each Party that has not made a reservation described in paragraph 4 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph b) of paragraph 3, as well as the article and paragraph number of each such provision. Paragraph 2 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision.
Article 13 – Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
1. A Party may choose to apply paragraph 2 (Option A) or paragraph 3 (Option B) or to apply neither Option.
2. Notwithstanding the provisions of a Covered Tax Agreement that define the term “permanent establishment”, the term “permanent establishment” shall be deemed not to include:
a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character;
b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a);
c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b),
provided that such activity or, in the case of subparagraph c), the overall activity of the fixed place of business, is of a preparatory or auxiliary character.
3. Notwithstanding the provisions of a Covered Tax Agreement that define the term “permanent establishment”, the term “permanent establishment” shall be deemed not to include:
a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character, except to the extent that the relevant provision of the Covered Tax Agreement provides explicitly that a specific activity shall be deemed not to constitute a permanent establishment provided that the activity is of a preparatory or auxiliary character;
b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a), provided that this activity is of a preparatory or auxiliary character;
c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
4. A provision of a Covered Tax Agreement (as it may be modified by paragraph 2 or 3) that lists specific activities deemed not to constitute a permanent establishment 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 Jurisdiction and:
a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of a Covered Tax Agreement defining a permanent establishment; 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.
5. a) Paragraph 2 or 3 shall apply in place of the relevant parts of provisions of a Covered Tax Agreement that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner).
b) Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as they may be modified by paragraph 2 or 3) that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner).
6. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for paragraph 2 not to apply to its Covered Tax Agreements that explicitly state that a list of specific activities shall be deemed not to constitute a permanent establishment only if each of the activities is of a preparatory or auxiliary character;
c) for paragraph 4 not to apply to its Covered Tax Agreements.
7. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include the list of its Covered Tax Agreements which contain a provision described in subparagraph a) of paragraph 5, as well as the article and paragraph number of each such provision. An Option shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply the same Option and have made such a notification with respect to that provision.
8. Each Party that has not made a reservation described in subparagraph a) or c) of paragraph 6 and does not choose to apply an Option under paragraph 1 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph b) of paragraph 5, as well as the article and paragraph number of each such provision. Paragraph 4 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision under this paragraph or paragraph 7.
Article 14 – Splitting-up of Contracts
1. For the sole purpose of determining whether the period (or periods) referred to in a provision of a Covered Tax Agreement that stipulates a period (or periods) of time after which specific projects or activities shall constitute a permanent establishment has been exceeded:
a) where an enterprise of a Contracting Jurisdiction carries on activities in the other Contracting Jurisdiction at a place that constitutes a building site, construction project, installation project or other specific project identified in the relevant provision of the Covered Tax Agreement, or carries on supervisory or consultancy activities in connection with such a place, in the case of a provision of a Covered Tax Agreement that refers to such activities, and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without exceeding the period or periods referred to in the relevant provision of the Covered Tax Agreement; and
b) where connected activities are carried on in that other Contracting Jurisdiction at (or, where the relevant provision of the Covered Tax Agreement applies to supervisory or consultancy activities, in connection with) the same building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise,
these different periods of time shall be added to the aggregate period of time during which the first-mentioned enterprise has carried on activities at that building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement.
2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that such provisions address the division of contracts into multiple parts to avoid the application of a time period or periods in relation to the existence of a permanent establishment for specific projects or activities described in paragraph 1.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements;
b) for the entirety of this Article not to apply with respect to provisions of its Covered Tax Agreements relating to the exploration for or exploitation of natural resources.
4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraph b) of paragraph 3, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 to the extent provided in paragraph 2. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
Article 15 – Definition of a Person Closely Related to an Enterprise
1. For the purposes of the provisions of a Covered Tax Agreement that are modified by paragraph 2 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), paragraph 4 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions), or paragraph 1 of Article 14 (Splitting-up of Contracts), 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.
2. A Party that has made the reservations described in paragraph 4 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), subparagraph a) or c) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions), and subparagraph a) of paragraph 3 of Article 14 (Splitting-up of Contracts) may reserve the right for the entirety of this Article not to apply to the Covered Tax Agreements to which those reservations apply.
PART V. IMPROVING DISPUTE RESOLUTION
Article 16 – Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of either Contracting Jurisdiction. 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 Covered Tax Agreement.
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 Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions.
3. The competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement.
4. a) i) The first sentence of paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement (or parts thereof) that provide that where a person considers that the actions of one or both of the Contracting Jurisdiction result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of the Contracting Jurisdiction of which that person is a resident including provisions under which, if the case presented by that person comes under the provisions of a Covered Tax Agreement relating to non-discrimination based on nationality, the case may be presented to the competent authority of the Contracting Jurisdiction of which that person is a national.
ii) The second sentence of paragraph 1 shall apply in place of provisions of a Covered Tax Agreement that provide that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, or in the absence of a provision of a Covered Tax Agreement describing the time period within which such a case must be presented.
b) i) The first sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authority that is presented with the case by the person referred to in paragraph 1 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 Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement.
ii) The second sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement providing that any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions.
c) i) The first sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement.
ii) The second sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement.
5. A Party may reserve the right:
a) for the first sentence of paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer’s objection to be justified;
b) for the second sentence of paragraph 1 not to apply to its Covered Tax Agreements that do not provide that the case referred to in the first sentence of paragraph 1 must be presented within a specific time period on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package by ensuring that for the purposes of all such Covered Tax Agreements the taxpayer referred to in paragraph 1 is allowed to present the case within a period of at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement;
c) for the second sentence of paragraph 2 not to apply to its Covered Tax Agreements on the basis that for the purposes of all of its Covered Tax Agreements:
i) any agreement reached via the mutual agreement procedure shall be implemented notwithstanding any time limits in the domestic laws of the Contracting Jurisdictions; or
ii) it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package by accepting, in its bilateral treaty negotiations, a treaty provision providing that:
A) the Contracting Jurisdictions shall make no adjustment to the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting Jurisdictions after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in the case of fraud, gross negligence or wilful default); and
B) the Contracting Jurisdictions shall not include in the profits of an enterprise, and tax accordingly, profits that would have accrued to the enterprise but that by reason of the conditions referred to in a provision in the Covered Tax Agreement relating to associated enterprises have not so accrued, after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have accrued to the enterprise (this provision shall not apply in the case of fraud, gross negligence or wilful default).
6. a) Each Party that has not made a reservation described in subparagraph a) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in clause i) of subparagraph a) of paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the first sentence of paragraph 1. In other cases, the first sentence of paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with that sentence.
b) Each Party that has not made the reservation described in subparagraph b) of paragraph 5 shall notify the Depositary of:
i) the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; a provision of a Covered Tax Agreement shall be replaced by the second sentence of paragraph 1 where all Contracting Jurisdictions have made such a notification with respect to that provision; in other cases, subject to clause ii), the second sentence of paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the second sentence of paragraph 1;
ii) the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; the second sentence of paragraph 1 shall not apply to a Covered Tax Agreement where any Contracting Jurisdiction has made such a notification with respect to that Covered Tax Agreement.
c) Each Party shall notify the Depositary of:
i) the list of its Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph b) of paragraph 4; the first sentence of paragraph 2 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement;
ii) in the case of a Party that has not made the reservation described in subparagraph c) of paragraph 5, the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph b) of paragraph 4; the second sentence of paragraph 2 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement.
d) Each Party shall notify the Depositary of:
i) the list of its Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph c) of paragraph 4; the first sentence of paragraph 3 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement;
ii) the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph c) of paragraph 4; the second sentence of paragraph 3 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement.
Article 17 – Corresponding Adjustments
1. Where a Contracting Jurisdiction includes in the profits of an enterprise of that Contracting Jurisdiction - and taxes accordingly - profits on which an enterprise of the other Contracting Jurisdiction has been charged to tax in that other Contracting Jurisdiction and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting Jurisdiction if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting Jurisdiction 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 the Covered Tax Agreement and the competent authorities of the Contracting Jurisdictions shall if necessary consult each other.
2. Paragraph 1 shall apply in place of or in the absence of a provision that requires a Contracting Jurisdiction to make an appropriate adjustment to the amount of the tax charged therein on the profits of an enterprise of that Contracting Jurisdiction where the other Contracting Jurisdiction includes those profits in the profits of an enterprise of that other Contracting Jurisdiction and taxes those profits accordingly, and the profits so included are profits which would have accrued to the enterprise of that other Contracting Jurisdiction if the conditions made between the two enterprises had been those which would have been made between independent enterprises.
3. A Party may reserve the right:
a) for the entirety of this Article not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 2;
b) for the entirety of this Article not to apply to its Covered Tax Agreements on the basis that in the absence of a provision referred to in paragraph 2 in its Covered Tax Agreement:
i) it shall make the appropriate adjustment referred to in paragraph 1; or
ii) its competent authority shall endeavour to resolve the case under the provisions of a Covered Tax Agreement relating to mutual agreement procedure;
c) in the case of a Party that has made a reservation under clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure), for the entirety of this Article not to apply to its Covered Tax Agreements on the basis that in its bilateral treaty negotiations it shall accept a treaty provision of the type contained in paragraph 1, provided that the Contracting Jurisdictions were able to reach agreement on that provision and on the provisions described in clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure).
4. Each Party that has not made a reservation described in paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.
Article 18 – Choice to Apply Part VI
A Party may choose to apply this Part with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. This Part shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.
Article 19 – Mandatory Binding Arbitration
1. Where:
a) under a provision of a Covered Tax Agreement (as it may be modified by paragraph 1 of Article 16 (Mutual Agreement Procedure)) that provides that a person may present a case to a competent authority of a Contracting Jurisdiction where that person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement (as it may be modified by the Convention), a person has presented a case to the competent authority of a Contracting Jurisdiction on the basis that the actions of one or both of the Contracting Jurisdictions have resulted for that person in taxation not in accordance with the provisions of the Covered Tax Agreement (as it may be modified by the Convention); and
b) the competent authorities are unable to reach an agreement to resolve that case pursuant to a provision of a Covered Tax Agreement (as it may be modified by paragraph 2 of Article 16 (Mutual Agreement Procedure)) that provides that the competent authority shall endeavour to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, within a period of two years beginning on the start date referred to in paragraph 8 or 9, as the case may be (unless, prior to the expiration of that period the competent authorities of the Contracting Jurisdictions have agreed to a different time period with respect to that case and have notified the person who presented the case of such agreement),
any unresolved issues arising from the case shall, if the person so requests in writing, be submitted to arbitration in the manner described in this Part, according to any rules or procedures agreed upon by the competent authorities of the Contracting Jurisdictions pursuant to the provisions of paragraph 10.
2. Where a competent authority has suspended the mutual agreement procedure referred to in paragraph 1 because a case with respect to one or more of the same issues is pending before court or administrative tribunal, the period provided in subparagraph b) of paragraph 1 will stop running until either a final decision has been rendered by the court or administrative tribunal or the case has been suspended or withdrawn. In addition, where a person who presented a case and a competent authority have agreed to suspend the mutual agreement procedure, the period provided in subparagraph b) of paragraph 1 will stop running until the suspension has been lifted.
3. Where both competent authorities agree that a person directly affected by the case has failed to provide in a timely manner any additional material information requested by either competent authority after the start of the period provided in subparagraph b) of paragraph 1, the period provided in subparagraph b) of paragraph 1 shall be extended for an amount of time equal to the period beginning on the date by which the information was requested and ending on the date on which that information was provided.
4. a) The arbitration decision with respect to the issues submitted to arbitration shall be implemented through the mutual agreement concerning the case referred to in paragraph 1. The arbitration decision shall be final.
b) The arbitration decision shall be binding on both Contracting Jurisdictions except in the following cases:
i) if a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision. In such a case, the case shall not be eligible for any further consideration by the competent authorities. The mutual agreement that implements the arbitration decision on the case shall be considered not to be accepted by a person directly affected by the case if any person directly affected by the case does not, within 60 days after the date on which notification of the mutual agreement is sent to the person, withdraw all issues resolved in the mutual agreement implementing the arbitration decision from consideration by any court or administrative tribunal or otherwise terminate any pending court or administrative proceedings with respect to such issues in a manner consistent with that mutual agreement.
ii) if a final decision of the courts of one of the Contracting Jurisdictions holds that the arbitration decision is invalid. In such a case, the request for arbitration under paragraph 1 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 Articles 21 (Confidentiality of Arbitration Proceedings) and 25 (Costs of Arbitration Proceedings)). In such a case, a new request for arbitration may be made unless the competent authorities agree that such a new request should not be permitted.
iii) if a person directly affected by the case pursues litigation on the issues which were resolved in the mutual agreement implementing the arbitration decision in any court or administrative tribunal.
5. The competent authority that received the initial request for a mutual agreement procedure as described in subparagraph a) of paragraph 1 shall, within two calendar months of receiving the request:
a) send a notification to the person who presented the case that it has received the request; and
b) send a notification of that request, along with a copy of the request, to the competent authority of the other Contracting Jurisdiction.
6. Within three calendar months after a competent authority receives the request for a mutual agreement procedure (or a copy thereof from the competent authority of the other Contracting Jurisdiction) it shall either:
a) notify the person who has presented the case and the other competent authority that it has received the information necessary to undertake substantive consideration of the case; or
b) request additional information from that person for that purpose.
7. Where pursuant to subparagraph b) of paragraph 6, one or both of the competent authorities have requested from the person who presented the case additional information necessary to undertake substantive consideration of the case, the competent authority that requested the additional information shall, within three calendar months of receiving the additional information from that person, notify that person and the other competent authority either:
a) that it has received the requested information; or
b) that some of the requested information is still missing.
8. Where neither competent authority has requested additional information pursuant to subparagraph b) of paragraph 6, the start date referred to in paragraph 1 shall be the earlier of:
a) the date on which both competent authorities have notified the person who presented the case pursuant to subparagraph a) of paragraph 6; and
b) the date that is three calendar months after the notification to the competent authority of the other Contracting Jurisdiction pursuant to subparagraph b) of paragraph 5.
9. Where additional information has been requested pursuant to subparagraph b) of paragraph 6, the start date referred to in paragraph 1 shall be the earlier of:
a) the latest date on which the competent authorities that requested additional information have notified the person who presented the case and the other competent authority pursuant to subparagraph a) of paragraph 7; and
b) the date that is three calendar months after both competent authorities have received all information requested by either competent authority from the person who presented the case.
If, however, one or both of the competent authorities send the notification referred to in subparagraph b) of paragraph 7, such notification shall be treated as a request for additional information under subparagraph b) of paragraph 6.
10. The competent authorities of the Contracting Jurisdictions shall by mutual agreement (pursuant to the article of the relevant Covered Tax Agreement regarding procedures for mutual agreement) settle the mode of application of the provisions contained in this Part, including the minimum information necessary for each competent authority to undertake substantive consideration of the case. Such an agreement shall be concluded before the date on which unresolved issues in a case are first eligible to be submitted to arbitration and may be modified from time to time thereafter.
11. For purposes of applying this Article to its Covered Tax Agreements, a Party may reserve the right to replace the two-year period set forth in subparagraph b) of paragraph 1 with a three-year period.
12. A Party may reserve the right for the following rules to apply with respect to its Covered Tax Agreements notwithstanding the other provisions of this Article:
a) any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for by this Convention shall not be submitted to arbitration, if a decision on this issue has already been rendered by a court or administrative tribunal of either Contracting Jurisdiction;
b) if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a decision concerning the issue is rendered by a court or administrative tribunal of one of the Contracting Jurisdictions, the arbitration process shall terminate.
Article 20 – Appointment of Arbitrators
1. Except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, paragraphs 2 through 4 shall apply for the purposes of this Part.
2. The following rules shall govern the appointment of the members of an arbitration panel:
a) The arbitration panel shall consist of three individual members with expertise or experience in international tax matters.
b) Each competent authority shall appoint one panel member within 60 days of the date of the request for arbitration under paragraph 1 of Article 19 (Mandatory Binding Arbitration). The two panel members so appointed shall, within 60 days of the latter of their appointments, appoint a third member who shall serve as Chair of the arbitration panel. The Chair shall not be a national or resident of either Contracting Jurisdiction.
c) Each member appointed to the arbitration panel must be impartial and independent of the competent authorities, tax administrations, and ministries of finance of the Contracting Jurisdictions and of all persons directly affected by the case (as well as their advisors) at the time of accepting an appointment, maintain his or her impartiality and independence throughout the proceedings, and avoid any conduct for a reasonable period of time thereafter which may damage the appearance of impartiality and independence of the arbitrators with respect to the proceedings.
3. In the event that the competent authority of a Contracting Jurisdiction fails to appoint a member of the arbitration panel in the manner and within the time periods specified in paragraph 2 or agreed to by the competent authorities of the Contracting Jurisdictions, a member shall be appointed on behalf of that competent authority by the highest ranking official of the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development that is not a national of either Contracting Jurisdiction.
4. If the two initial members of the arbitration panel fail to appoint the Chair in the manner and within the time periods specified in paragraph 2 or agreed to by the competent authorities of the Contracting Jurisdictions, the Chair shall be appointed by the highest ranking official of the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development that is not a national of either Contracting Jurisdiction.
Article 21 – Confidentiality of Arbitration Proceedings
1. Solely for the purposes of the application of the provisions of this Part and of the provisions of the relevant Covered Tax Agreement and of the domestic laws of the Contracting Jurisdictions related to the exchange of information, confidentiality, and administrative assistance, members of the arbitration panel and a maximum of three staff per member (and prospective arbitrators solely to the extent necessary to verify their ability to fulfil the requirements of arbitrators) shall be considered to be persons or authorities to whom information may be disclosed. Information received by the arbitration panel or prospective arbitrators and information that the competent authorities receive from the arbitration panel shall be considered information that is exchanged under the provisions of the Covered Tax Agreement related to the exchange of information and administrative assistance.
2. The competent authorities of the Contracting Jurisdictions shall ensure that members of the arbitration panel and their staff agree in writing, prior to their acting in an arbitration proceeding, to treat any information relating to the arbitration proceeding consistently with the confidentiality and nondisclosure obligations described in the provisions of the Covered Tax Agreement related to exchange of information and administrative assistance and under the applicable laws of the Contracting Jurisdictions.
Article 22 – Resolution of a Case Prior to the Conclusion of the Arbitration
For the purposes of this Part and the provisions of the relevant Covered Tax Agreement that provide for resolution of cases through mutual agreement, the mutual agreement procedure, as well as the arbitration proceeding, with respect to a case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions:
a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement to resolve the case; or
b) the person who presented the case withdraws the request for arbitration or the request for a mutual agreement procedure.
Article 23 – Type of Arbitration Process
1. Except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, the following rules shall apply with respect to an arbitration proceeding pursuant to this Part:
a) After a case is submitted to arbitration, the competent authority of each Contracting Jurisdiction shall submit to the arbitration panel, by a date set by agreement, a proposed resolution which addresses all unresolved issue(s) in the case (taking into account all agreements previously reached in that case between the competent authorities of the Contracting Jurisdictions). The proposed resolution shall be limited to a disposition of specific monetary amounts (for example, of income or expense) or, where specified, the maximum rate of tax charged pursuant to the Covered Tax Agreement, for each adjustment or similar issue in the case. In a case in which the competent authorities of the Contracting Jurisdictions have been unable to reach agreement on an issue regarding the conditions for application of a provision of the relevant Covered Tax Agreement (hereinafter referred to as a “threshold question”), such as whether an individual is a resident or whether a permanent establishment exists, the competent authorities may submit alternative proposed resolutions with respect to issues the determination of which is contingent on resolution of such threshold questions.
b) The competent authority of each Contracting Jurisdiction may also submit a supporting position paper for consideration by the arbitration panel. Each competent authority that submits a proposed resolution or supporting position paper shall provide a copy to the other competent authority by the date on which the proposed resolution and supporting position paper were due. Each competent authority may also submit to the arbitration panel, by a date set by agreement, a reply submission with respect to the proposed resolution and supporting position paper submitted by the other competent authority. A copy of any reply submission shall be provided to the other competent authority by the date on which the reply submission was due.
c) The arbitration panel shall select as its decision one of the proposed resolutions for the case submitted by the competent authorities with respect to each issue and any threshold questions, and shall not include a rationale or any other explanation of the decision. The arbitration decision will be adopted by a simple majority of the panel members. The arbitration panel shall deliver its decision in writing to the competent authorities of the Contracting Jurisdictions. The arbitration decision shall have no precedential value.
2. For the purpose of applying this Article with respect to its Covered Tax Agreements, a Party may reserve the right for paragraph 1 not to apply to its Covered Tax Agreements. In such a case, except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, the following rules shall apply with respect to an arbitration proceeding:
a) After a case is submitted to arbitration, the competent authority of each Contracting Jurisdiction shall provide any information that may be necessary for the arbitration decision to all panel members without undue delay. Unless the competent authorities of the Contracting Jurisdictions agree otherwise, any information that was not available to both competent authorities before the request for arbitration was received by both of them shall not be taken into account for purposes of the decision.
b) The arbitration panel shall decide the issues submitted to arbitration in accordance with the applicable provisions of the Covered Tax Agreement and, subject to these provisions, of those of the domestic laws of the Contracting Jurisdictions. The panel members shall also consider any other sources which the competent authorities of the Contracting Jurisdictions may by mutual agreement expressly identify.
c) The arbitration decision shall be delivered to the competent authorities of the Contracting Jurisdictions in writing and shall indicate the sources of law relied upon and the reasoning which led to its result. The arbitration decision shall be adopted by a simple majority of the panel members. The arbitration decision shall have no precedential value.
3. A Party that has not made the reservation described in paragraph 2 may reserve the right for the preceding paragraphs of this Article not to apply with respect to its Covered Tax Agreements with Parties that have made such a reservation. In such a case, the competent authorities of the Contracting Jurisdictions of each such Covered Tax Agreement shall endeavour to reach agreement on the type of arbitration process that shall apply with respect to that Covered Tax Agreement. Until such an agreement is reached, Article 19 (Mandatory Binding Arbitration) shall not apply with respect to such a Covered Tax Agreement.
4. A Party may also choose to apply paragraph 5 with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. Paragraph 5 shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement where either of the Contracting Jurisdictions has made such a notification.
5. Prior to the beginning of arbitration proceedings, the competent authorities of the Contracting Jurisdictions to a Covered Tax Agreement shall ensure that each person that presented the case and their advisors agree in writing not to disclose to any other person any information received during the course of the arbitration proceedings from either competent authority or the arbitration panel. The mutual agreement procedure under the Covered Tax Agreement, as well as the arbitration proceeding under this Part, with respect to the case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a person that presented the case or one of that person’s advisors materially breaches that agreement.
6. Notwithstanding paragraph 4, a Party that does not choose to apply paragraph 5 may reserve the right for paragraph 5 not to apply with respect to one or more identified Covered Tax Agreements or with respect to all of its Covered Tax Agreements.
7. A Party that chooses to apply paragraph 5 may reserve the right for this Part not to apply with respect to all Covered Tax Agreements for which the other Contracting Jurisdiction makes a reservation pursuant to paragraph 6.
Article 24 – Agreement on a Different Resolution
1. For purposes of applying this Part with respect to its Covered Tax Agreements, a Party may choose to apply paragraph 2 and shall notify the Depositary accordingly. Paragraph 2 shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.
2. Notwithstanding paragraph 4 of Article 19 (Mandatory Binding Arbitration), an arbitration decision pursuant to this Part shall not be binding on the Contracting Jurisdictions to a Covered Tax Agreement and shall not be implemented if the competent authorities of the Contracting Jurisdictions agree on a different resolution of all unresolved issues within three calendar months after the arbitration decision has been delivered to them.
3. A Party that chooses to apply paragraph 2 may reserve the right for paragraph 2 to apply only with respect to its Covered Tax Agreements for which paragraph 2 of Article 23 (Type of Arbitration Process) applies.
Article 25 – Costs of Arbitration Proceedings
In an arbitration proceeding under this Part, the fees and expenses of the members of the arbitration panel, as well as any costs incurred in connection with the arbitration proceedings by the Contracting Jurisdictions, shall be borne by the Contracting Jurisdictions in a manner to be settled by mutual agreement between the competent authorities of the Contracting Jurisdictions. In the absence of such agreement, each Contracting Jurisdiction shall bear its own expenses and those of its appointed panel member. The cost of the chair of the arbitration panel and other expenses associated with the conduct of the arbitration proceedings shall be borne by the Contracting Jurisdictions in equal shares.
Article 26 – Compatibility
1. Subject to Article 18 (Choice to Apply Part VI), the provisions of this Part shall apply in place of or in the absence of provisions of a Covered Tax Agreement that provide for arbitration of unresolved issues arising from a mutual agreement procedure case. Each Party that chooses to apply this Part shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a reservation under paragraph 4, contains such a provision, and if so, the article and paragraph number of each such provision. Where two Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of this Part as between those Contracting Jurisdictions.
2. Any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for in this Part shall not be submitted to arbitration if the issue falls within the scope of a case with respect to which an arbitration panel or similar body has previously been set up in accordance with a bilateral or multilateral convention that provides for mandatory binding arbitration of unresolved issues arising from a mutual agreement procedure case.
3. Subject to paragraph 1, nothing in this Part shall affect the fulfilment of wider obligations with respect to the arbitration of unresolved issues arising in the context of a mutual agreement procedure resulting from other conventions to which the Contracting Jurisdictions are or will become parties.
4. A Party may reserve the right for this Part not to apply with respect to one or more identified Covered Tax Agreements (or to all of its Covered Tax Agreements) that already provide for mandatory binding arbitration of unresolved issues arising from a mutual agreement procedure case.
PART VII. FINAL PROVISIONS
Article 27 – Signature and Ratification, Acceptance or Approval
1. As of 31 December 2016, this Convention shall be open for signature by:
a) all States;
b) Guernsey (the United Kingdom of Great Britain and Northern Ireland); Isle of Man (the United Kingdom of Great Britain and Northern Ireland); Jersey (the United Kingdom of Great Britain and Northern Ireland); and
c) any other jurisdiction authorised to become a Party by means of a decision by consensus of the Parties and Signatories.
2. This Convention is subject to ratification, acceptance or approval.
Article 28 – Reservations
1. Subject to paragraph 2, no reservations may be made to this Convention except those expressly permitted by:
a) Paragraph 5 of Article 3 (Transparent Entities);
b) Paragraph 3 of Article 4 (Dual Resident Entities);
c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation);
d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement);
e) Paragraphs 15 and 16 of Article 7 (Prevention of Treaty Abuse);
f) Paragraph 3 of Article 8 (Dividend Transfer Transactions);
g) Paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
h) Paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
i) Paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
j) Paragraph 4 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies);
k) Paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
l) Paragraph 3 of Article 14 (Splitting-up of Contracts);
m) Paragraph 2 of Article 15 (Definition of a Person Closely Related to an Enterprise);
n) Paragraph 5 of Article 16 (Mutual Agreement Procedure);
o) Paragraph 3 of Article 17 (Corresponding Adjustments);
p) Paragraphs 11 and 12 of Article 19 (Mandatory Binding Arbitration);
q) Paragraphs 2, 3, 6, and 7 of Article 23 (Type of Arbitration Process);
r) Paragraph 3 of Article 24 (Agreement on a Different Resolution);
s) Paragraph 4 of Article 26 (Compatibility);
t) Paragraphs 6 and 7 of Article 35 (Entry into Effect); and
u) Paragraph 2 of Article 36 (Entry into Effect of Part VI).
2. a) Notwithstanding paragraph 1, a Party that chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) may formulate one or more reservations with respect to the scope of cases that shall be eligible for arbitration under the provisions of Part VI (Arbitration). For a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, reservations pursuant to this subparagraph shall be made at the same time as that Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI).
b) Reservations made under subparagraph a) are subject to acceptance. A reservation made under subparagraph a) shall be considered to have been accepted by a Party if it has not notified the Depositary that it objects to the reservation by the end of a period of twelve calendar months beginning on the date of notification of the reservation by the Depositary or by the date on which it deposits its instrument of ratification, acceptance, or approval, whichever is later. For a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, objections to prior reservations made by other Parties pursuant to subparagraph a) can be made at the time of the first-mentioned Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI). Where a Party raises an objection to a reservation made under subparagraph a), the entirety of Part VI (Arbitration) shall not apply as between the objecting Party and the reserving Party.
3. Unless explicitly provided otherwise in the relevant provisions of this Convention, a reservation made in accordance with paragraph 1 or 2 shall:
a) modify for the reserving Party in its relations with another Party the provisions of this Convention to which the reservation relates to the extent of the reservation; and
b) modify those provisions to the same extent for the other Party in its relations with the reserving Party.
4. Reservations applicable to Covered Tax Agreements entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, where that jurisdiction or territory is not a Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the reservations made by that Party for its own Covered Tax Agreements.
5. Reservations shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval, subject to the provisions of paragraphs 2, 6 and 9 of this Article, and paragraph 5 of Article 29 (Notifications). However, for a Party which chooses under Article 18 (Choice to Apply Part VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, reservations described in subparagraphs p), q), r) and s) of paragraph 1 of this Article shall be made at the same time as that Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI).
6. If reservations are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the reservations explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 2, 5 and 9 of this Article, and paragraph 5 of Article 29 (Notifications).
7. If reservations are not made at the time of signature, a provisional list of expected reservations shall be provided to the Depositary at that time.
8. For reservations made pursuant to each of the following provisions, a list of agreements notified pursuant to clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) that are within the scope of the reservation as defined in the relevant provision (and, in the case of a reservation under any of the following provisions other than those listed in subparagraphs c), d) and n), the article and paragraph number of each relevant provision) must be provided when such reservations are made:
a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities);
b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities);
c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation);
d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement);
e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse);
f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions);
g) Subparagraphs d), e) and f) of paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
h) Subparagraphs b) and c) of paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
i) Subparagraph b) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
j) Subparagraph b) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
k) Subparagraph b) of paragraph 3 of Article 14 (Splitting-up of Contracts);
l) Subparagraph b) of paragraph 5 of Article 16 (Mutual Agreement Procedure);
m) Subparagraph a) of paragraph 3 of Article 17 (Corresponding Adjustments);
n) Paragraph 6 of Article 23 (Type of Arbitration Process); and
o) Paragraph 4 of Article 26 (Compatibility).
The reservations described in subparagraphs a) through o) above shall not apply to any Covered Tax Agreement that is not included on the list described in this paragraph.
9. Any Party which has made a reservation in accordance with paragraph 1 or 2 may at any time withdraw it or replace it with a more limited reservation by means of a notification addressed to the Depositary. Such Party shall make any additional notifications pursuant to paragraph 6 of Article 29 (Notifications) which may be required as a result of the withdrawal or replacement of the reservation. Subject to paragraph 7 of Article 35 (Entry into Effect), the withdrawal or replacement shall take effect:
a) with respect to a Covered Tax Agreement solely with States or jurisdictions that are Parties to the Convention when the notification of withdrawal or replacement of the reservation is received by the Depositary:
i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification of withdrawal or replacement: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Article 29 – Notifications
1. Subject to paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect), notifications pursuant to the following provisions shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval:
a) Clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms);
b) Paragraph 6 of Article 3 (Transparent Entities);
c) Paragraph 4 of Article 4 (Dual Resident Entities);
d) Paragraph 10 of Article 5 (Application of Methods for Elimination of Double Taxation);
e) Paragraphs 5 and 6 of Article 6 (Purpose of a Covered Tax Agreement);
f) Paragraph 17 of Article 7 (Prevention of Treaty Abuse);
g) Paragraph 4 of Article 8 (Dividend Transfer Transactions);
h) Paragraphs 7 and 8 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
i) Paragraph 6 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
j) Paragraph 4 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
k) Paragraphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies);
l) Paragraphs 7 and 8 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
m) Paragraph 4 of Article 14 (Splitting-up of Contracts);
n) Paragraph 6 of Article 16 (Mutual Agreement Procedure);
o) Paragraph 4 of Article 17 (Corresponding Adjustments);
p) Article 18 (Choice to Apply Part VI);
q) Paragraph 4 of Article 23 (Type of Arbitration Process);
r) Paragraph 1 of Article 24 (Agreement on a Different Resolution);
s) Paragraph 1 of Article 26 (Compatibility); and
t) Paragraphs 1, 2, 3, 5 and 7 of Article 35 (Entry into Effect).
2. Notifications in respect of Covered Tax Agreements entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, where that jurisdiction or territory is not a Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the notifications made by that Party for its own Covered Tax Agreements.
3. If notifications are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the notifications explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect).
4. If notifications are not made at the time of signature, a provisional list of expected notifications shall be provided at that time.
5. A Party may extend at any time the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary. The Party shall specify in this notification whether the agreement falls within the scope of any of the reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement would be the first to fall within the scope of such a reservation. The Party shall also specify any additional notifications that may be required under subparagraphs b) through s) of paragraph 1 to reflect the inclusion of the additional agreements. In addition, if the extension results for the first time in the inclusion of a tax agreement entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, the Party shall specify any reservations (pursuant to paragraph 4 of Article 28 (Reservations)) or notifications (pursuant to paragraph 2 of this Article) applicable to Covered Tax Agreements entered into by or on behalf of that jurisdiction or territory. On the date on which the added agreement(s) notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) become Covered Tax Agreements, the provisions of Article 35 (Entry into Effect) shall govern the date on which the modifications to the Covered Tax Agreement shall have effect.
6. A Party may make additional notifications pursuant to subparagraphs b) through s) of paragraph 1 by means of a notification addressed to the Depositary. These notifications shall take effect:
a) with respect to Covered Tax Agreements solely with States or jurisdictions that are Parties to the Convention when the additional notification is received by the Depositary:
i) for notifications in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
ii) for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Article 30 – Subsequent Modifications of Covered Tax Agreements
The provisions in this Convention are without prejudice to subsequent modifications to a Covered Tax Agreement which may be agreed between the Contracting Jurisdictions of the Covered Tax Agreement.
Article 31 – Conference of the Parties
1. The Parties may convene a Conference of the Parties for the purposes of taking any decisions or exercising any functions as may be required or appropriate under the provisions of this Convention.
2. The Conference of the Parties shall be served by the Depositary.
3. Any Party may request a Conference of the Parties by communicating a request to the Depositary. The Depositary shall inform all Parties of any request. Thereafter, the Depositary shall convene a Conference of the Parties, provided that the request is supported by one-third of the Parties within six calendar months of the communication by the Depositary of the request.
Article 32 – Interpretation and Implementation
1. Any question arising as to the interpretation or implementation of provisions of a Covered Tax Agreement as they are modified by this Convention shall be determined in accordance with the provision(s) of the Covered Tax Agreement relating to the resolution by mutual agreement of questions of interpretation or application of the Covered Tax Agreement (as those provisions may be modified by this Convention).
2. Any question arising as to the interpretation or implementation of this Convention may be addressed by a Conference of the Parties convened in accordance with paragraph 3 of Article 31 (Conference of the Parties).
Article 33 – Amendment
1. Any Party may propose an amendment to this Convention by submitting the proposed amendment to the Depositary.
2. A Conference of the Parties may be convened to consider the proposed amendment in accordance with paragraph 3 of Article 31 (Conference of the Parties).
Article 34 – Entry into Force
1. This Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of deposit of the fifth instrument of ratification, acceptance or approval.
2. For each Signatory ratifying, accepting, or approving this Convention after the deposit of the fifth instrument of ratification, acceptance or approval, the Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit by such Signatory of its instrument of ratification, acceptance or approval.
Article 35 – Entry into Effect
1. The provisions of this Convention shall have effect in each Contracting Jurisdiction with respect to a Covered Tax Agreement:
a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and
b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of six calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement.
2. Solely for the purpose of its own application of subparagraph a) of paragraph 1 and subparagraph a) of paragraph 5, a Party may choose to substitute “taxable period” for “calendar year”, and shall notify the Depositary accordingly.
3. Solely for the purpose of its own application of subparagraph b) of paragraph 1 and subparagraph b) of paragraph 5, a Party may choose to replace the reference to “taxable periods beginning on or after the expiration of a period” with a reference to “taxable periods beginning on or after 1 January of the next year beginning on or after the expiration of a period”, and shall notify the Depositary accordingly.
4. Notwithstanding the preceding provisions of this Article, Article 16 (Mutual Agreement Procedure) shall have effect with respect to a Covered Tax Agreement for a case presented to the competent authority of a Contracting Jurisdiction on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, except for cases that were not eligible to be presented as of that date under the Covered Tax Agreement prior to its modification by the Convention, without regard to the taxable period to which the case relates.
5. For a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the provisions of this Convention shall have effect in each Contracting Jurisdiction:
a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after 30 days after the date of the communication by the Depositary of the notification of the extension of the list of agreements; and
b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of nine calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the date of the communication by the Depositary of the notification of the extension of the list of agreements.
6. A Party may reserve the right for paragraph 4 not to apply with respect to its Covered Tax Agreements.
7. a) A Party may reserve the right to replace:
i) the references in paragraphs 1 and 4 to “the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”; and
ii) the references in paragraph 5 to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”;
iii) the references in subparagraph a) of paragraph 9 of Article 28 (Reservations) to “on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation”; and
iv) the reference in subparagraph b) of paragraph 9 of Article 28 (Reservations) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement”;
v) the references in subparagraph a) of paragraph 6 of Article 29 (Notifications) to “on the date of the communication by the Depositary of the additional notification”; and
vi) the reference in subparagraph b) of paragraph 6 of Article 29 (Notifications) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement”;
vii) the references in paragraphs 1 and 2 of Article 36 (Entry into Effect of Part VI) to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”; and
viii) the reference in paragraph 3 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
ix) the references in paragraph 4 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” and “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”; and
x) the reference in paragraph 5 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the additional notification”;
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement”.
b) A Party making a reservation in accordance with subparagraph a) shall notify the confirmation of the completion of its internal procedures simultaneously to the Depositary and the other Contracting Jurisdiction(s).
c) If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragraph, the date of entry into effect of the provisions of the Convention, of the withdrawal or replacement of a reservation, of an additional notification with respect to that Covered Tax Agreement, or of Part VI (Arbitration) shall be governed by this paragraph for all Contracting Jurisdictions to the Covered Tax Agreement.
Article 36 – Entry into Effect of Part VI
1. Notwithstanding paragraph 9 of Article 28 (Reservations), paragraph 6 of Article 29 (Notifications), and paragraphs 1 through 6 of Article 35 (Entry into Effect), with respect to two Contracting Jurisdictions to a Covered Tax Agreement, the provisions of Part VI (Arbitration) shall have effect:
a) with respect to cases presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and
b) with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, on the date when both Contracting Jurisdictions have notified the Depositary that they have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding Arbitration), along with information regarding the date or dates on which such cases shall be considered to have been presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement.
2. A Party may reserve the right for Part VI (Arbitration) to apply to a case presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to that specific case.
3. In the case of a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”.
4. A withdrawal or replacement of a reservation made under paragraph 4 of Article 26 (Compatibility) pursuant to paragraph 9 of Article 28 (Reservations), or the withdrawal of an objection to a reservation made under paragraph 2 of Article 28 (Reservations) which results in the application of Part VI (Arbitration) between two Contracting Jurisdictions to a Covered Tax Agreement, shall have effect according to subparagraphs a) and b) of paragraph 1 of this Article, except that the references to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” or “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”, respectively.
5. An additional notification made pursuant to subparagraph p) of paragraph 1 of Article 29 (Notifications) shall have effect according to subparagraphs a) and b) of paragraph 1, except that the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the additional notification”.
Article 37 – Withdrawal
1. Any Party may, at any time, withdraw from this Convention by means of a notification addressed to the Depositary.
2. Withdrawal pursuant to paragraph 1 shall become effective on the date of receipt of the notification by the Depositary. In cases where this Convention has entered into force with respect to all Contracting Jurisdictions to a Covered Tax Agreement before the date on which a Party’s withdrawal becomes effective, that Covered Tax Agreement shall remain as modified by this Convention.
Article 38 – Relation with Protocols
1. This Convention may be supplemented by one or more protocols.
2. In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention.
3. A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions.
Article 39 – Depositary
1. The Secretary-General of the Organisation for Economic Co-operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols).
2. The Depositary shall notify the Parties and Signatories within one calendar month of:
a) any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
b) the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
c) any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations);
d) any notification or additional notification pursuant to Article 29 (Notifications);
e) any proposed amendment to this Convention pursuant to Article 33 (Amendment);
f) any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and
g) any other communication related to this Convention.
3. The Depositary shall maintain publicly available lists of:
a) Covered Tax Agreements;
b) reservations made by the Parties; and
c) notifications made by the Parties.
In witness whereof the undersigned, being duly authorised thereto, have signed this Convention.
Done at Paris, the 24th day of November 2016, in English and French, both texts being equally authentic, in a single copy which shall be deposited in the archives of the Organisation for Economic Co-operation and Development.
VEČSTRANSKA KONVENCIJA O IZVAJANJU Z MEDNARODNIMI DAVČNIMI SPORAZUMI POVEZANIH UKREPOV ZA PREPREČEVANJE ZMANJŠEVANJA DAVČNE OSNOVE IN PREUSMERJANJA DOBIČKA
Pogodbenice te konvencije so se
ob priznavanju, da vlade izgubljajo bistveni del prihodka od korporacijskih davkov zaradi agresivnega mednarodnega davčnega načrtovanja, s katerim se dobički umetno preusmerijo na lokacije, kjer niso obdavčeni ali so manj obdavčeni;
ob zavedanju, da sta zmanjševanje davčne osnove in preusmerjanje dobička (angl. base erosion and profit shifting, v nadaljevanju: BEPS) pereče vprašanje ne le za industrializirane države, ampak tudi za rastoča gospodarstva in države v razvoju;
ob priznavanju, da je pomembno zagotoviti obdavčenje dobičkov tam, kjer se izvajajo pomembne gospodarske dejavnosti, ki ustvarjajo dobičke, in kjer se ustvarja vrednost;
ob odobravanju svežnja ukrepov, vzpostavljenih v okviru projekta BEPS OECD/G20 (v nadaljevanju: sveženj BEPS OECD/G20);
ob upoštevanju, da je sveženj BEPS OECD/G20 vključeval z mednarodnimi davčnimi sporazumi povezane ukrepe za obravnavanje nekaterih neskladij pri hibridnih aranžmajih, preprečevanje zlorab mednarodnih sporazumov, obravnavanje umetnega izogibanja statusu stalne poslovne enote in izboljšanje reševanja sporov;
ob zavedanju, da je treba zagotoviti hitro, usklajeno in dosledno izvajanje z mednarodnimi sporazumi povezanih ukrepov na področju BEPS v večstranskem kontekstu;
ob upoštevanju, da je treba zagotoviti, da se obstoječi sporazumi o izogibanju dvojnega obdavčevanja dohodkov razlagajo, da se odpravi dvojna obdavčitev v zvezi z davki, ki jih zajemajo ti sporazumi, ne da bi se ustvarile možnosti za neobdavčitev ali zmanjšano obdavčitev z davčnimi utajami ali izogibanjem davkom (vključno z izkoriščanjem ugodnejših mednarodnih sporazumov zaradi pridobitve ugodnosti, ki jih zagotavljajo ti sporazumi, za posredne koristi rezidentov tretjih jurisdikcij);
ob priznavanju potrebe po učinkovitem mehanizmu za časovno usklajeno in učinkovito izvedbo dogovorjenih sprememb v mreži obstoječih sporazumov o izogibanju dvojnega obdavčevanja dohodkov, ne da bi se bilo treba o vsakem takem sporazumu ponovno dvostransko pogajati,
dogovorile:
I. del Področje uporabe in razlaga izrazov
1. člen – področje uporabe konvencije
Ta konvencija spreminja vse zajete davčne sporazume, kot so opredeljeni v pododstavku a prvega odstavka 2. člena (razlaga izrazov).
2. člen – razlaga izrazov
1. Izrazi, uporabljeni v tej konvenciji, pomenijo:
a) izraz »zajeti davčni sporazum« pomeni sporazum o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka (ne glede na to, ali zajema tudi druge davke):
i) ki velja med dvema ali več:
B) jurisdikcijami ali ozemlji, ki so pogodbeniki zgoraj opisanega sporazuma in za mednarodne odnose katerih je odgovorna pogodbenica, in
ii) o katerem je vsaka taka pogodbenica uradno obvestila depozitarja, pri čemer je navedla sporazum in njegove morebitne spremembe ali spremne dokumente (opredeljene z naslovom, imeni pogodbenic, dnevom podpisa, in če velja v času uradnega obvestila, dnevom začetka veljavnosti) kot sporazum, za katerega želi, da je zajet s to konvencijo;
b) izraz »pogodbenica« pomeni:
i) državo, za katero velja ta konvencija v skladu s 34. členom (začetek veljavnosti), ali
ii) jurisdikcijo, ki je podpisala to konvencijo v skladu s pododstavkom b ali c prvega odstavka 27. člena (podpis in ratifikacija, sprejetje ali odobritev) in za katero ta konvencija velja v skladu s 34. členom (začetek veljavnosti);
c) izraz »pogodbena jurisdikcija« pomeni pogodbenico zajetega davčnega sporazuma;
d) Izraz »podpisnica« pomeni državo ali jurisdikcijo, ki je podpisala to konvencijo, vendar zanjo ta konvencija še ne velja.
2. Kadar koli 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 ustreznem zajetem davčnem sporazumu.
II. del Hibridna neskladja
3. člen – transparentni subjekti
1. Za namene zajetega davčnega sporazuma se dohodek – ki ga doseže subjekt ali dogovor ali je dosežen prek subjekta ali dogovora, ki se obravnava kot v celoti ali delno davčno transparenten po davčni zakonodaji ene ali druge pogodbene jurisdikcije – šteje za dohodek rezidenta pogodbene jurisdikcije, vendar le, če ta pogodbena jurisdikcija za namene obdavčitve dohodek obravnava kot dohodek rezidenta te pogodbene jurisdikcije.
2. Določbe zajetega davčnega sporazuma, po katerih mora pogodbena jurisdikcija pri dohodku, ki ga doseže rezident te pogodbene jurisdikcije in ki se lahko obdavči v drugi pogodbeni jurisdikciji v skladu z določbami zajetega davčnega sporazuma, upoštevati oprostitev davka od dohodka ali zmanjšanje ali odbitek, ki je enak davku od dohodka, plačanemu v zvezi s tem dohodkom, se ne uporabljajo, če te določbe omogočajo obdavčitev v tej drugi pogodbeni jurisdikciji izključno zato, ker je ta dohodek tudi dohodek, ki ga doseže rezident te druge pogodbene jurisdikcije.
3. Za zajete davčne sporazume, za katere je ena pogodbenica dala ali je več pogodbenic dalo pridržek iz pododstavka a tretjega odstavka 11. člena (uporaba davčnih sporazumov za omejevanje pravice pogodbenice, da obdavči svoje rezidente), se na koncu prvega odstavka doda stavek: »V nobenem primeru se določbe tega odstavka ne razlagajo, kakor da vplivajo na pravico pogodbene jurisdikcije, da obdavči svoje rezidente.«.
4. Prvi odstavek (kakor se lahko spremeni s tretjim odstavkom) se uporablja namesto določb zajetega davčnega sporazuma, če te določbe obravnavajo to, ali se dohodek, ki ga dosežejo subjekti ali dogovori ali se doseže prek subjektov ali dogovorov, ki se obravnavajo kot davčno transparentni po davčni zakonodaji ene ali druge pogodbene jurisdikcije (ali na podlagi splošnega pravila ali s podrobno določitvijo obravnavanja posebnih vzorcev dejstev in vrst subjektov ali dogovorov), obravnava kot dohodek rezidenta pogodbene jurisdikcije, ali če zajeti davčni sporazum ne vsebuje takih določb.
5. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) da se prvi odstavek ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo, opisano v četrtem odstavku;
c) da se prvi odstavek ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo, ki je opisana v četrtem odstavku in ne priznava ugodnosti iz mednarodnega sporazuma, če dohodek doseže subjekt ali dogovor, vzpostavljen v tretji jurisdikciji, ali se doseže prek takega subjekta ali dogovora;
d) da se prvi odstavek ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo, ki je opisana v četrtem odstavku in podrobno določa obravnavo posebnih vzorcev dejstev in vrst subjektov ali dogovorov;
e) da se prvi odstavek ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo, ki je opisana v četrtem odstavku ter podrobno določa obravnavo posebnih vzorcev dejstev in vrst subjektov ali dogovorov in ne priznava ugodnosti iz mednarodnega sporazuma, če dohodek doseže subjekt ali dogovor, vzpostavljen v tretji jurisdikciji, ali se doseže prek takega subjekta ali dogovora;
f) da se drugi odstavek ne uporablja za njene zajete davčne sporazume;
g) da se prvi odstavek uporablja samo za njene zajete davčne sporazume, ki že vsebujejo določbo, ki je opisana v četrtem odstavku in podrobno določa obravnavo posebnih vzorcev dejstev in vrst subjektov ali dogovorov.
6. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a ali b petega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, ki je opisana v četrtem odstavku in glede katere ni dan pridržek v skladu s pododstavki od c do e petega odstavka, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Če je pogodbenica dala pridržek iz pododstavka g petega odstavka, se uradno obvestilo v skladu s prejšnjim stavkom omeji na zajete davčne sporazume, za katere ta pridržek velja. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti s prvim odstavkom (kakor se lahko spremeni s tretjim odstavkom) v obsegu, določenem v četrtem odstavku. V drugih primerih prvi odstavek (kakor se lahko spremeni s tretjim odstavkom) prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s prvim odstavkom (kakor se lahko spremeni s tretjim odstavkom).
4. člen – subjekti z dvojnim rezidentstvom
1. Kadar je zaradi določb zajetega davčnega sporazuma oseba, ki ni posameznik, rezident več kot ene pogodbene jurisdikcije, si pristojna organa pogodbenih jurisdikcij prizadevata s skupnim dogovorom določiti pogodbeno jurisdikcijo, za katero se bo štelo, da je taka oseba njen rezident za namene tega zajetega davčnega sporazuma, ob upoštevanju njenega sedeža dejanske uprave, kraja ustanovitve ali drugačnega oblikovanja in katerih koli drugih ustreznih dejavnikov. Če takega dogovora ni, taka oseba ni upravičena do davčnih olajšav ali oprostitev po zajetem davčnem sporazumu, razen v obsegu in na način, o katerih se lahko dogovorita pristojna organa pogodbenih jurisdikcij.
2. Prvi odstavek se uporablja namesto določb zajetega davčnega sporazuma, ki določajo pravila za ugotavljanje, ali se oseba, ki ni posameznik, obravnava kot rezident ene od pogodbenih jurisdikcij v primerih, ko bi se ta oseba sicer obravnavala kot rezident več kot ene pogodbene jurisdikcije, ali če zajeti davčni sporazum ne vsebuje takih določb. Prvi odstavek se ne uporablja za določbe zajetega davčnega sporazuma, ki posebej obravnavajo rezidentstvo družb, vključenih v aranžmaje družb, ki nastopajo na dveh borzah.
3. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, ki v primerih, kadar je oseba, ki ni posameznik, rezident več kot ene pogodbene jurisdikcije, zahtevajo, da si pristojni organi pogodbenih jurisdikcij prizadevajo doseči skupni dogovor o eni sami pogodbeni jurisdikciji rezidentstva;
c) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, ki v primerih, kadar je oseba, ki ni posameznik, rezident več kot ene pogodbene jurisdikcije, ne priznavajo ugodnosti iz sporazuma, ne da bi zahtevali, da si pristojni organi pogodbenih jurisdikcij prizadevajo doseči skupni dogovor o eni sami pogodbeni jurisdikciji rezidentstva;
d) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, ki v primerih, kadar je oseba, ki ni posameznik, rezident več kot ene pogodbene jurisdikcije, zahtevajo, da si pristojni organi pogodbenih jurisdikcij prizadevajo doseči skupni dogovor o eni sami pogodbeni jurisdikciji rezidentstva, in določajo obravnavo take osebe po zajetem davčnem sporazumu, kadar takega dogovora ni mogoče doseči;
e) da se zadnji stavek prvega odstavka za namene njenih zajetih davčnih sporazumov nadomesti z besedilom: »Če takega dogovora ni, taka oseba ni upravičena do davčnih olajšav ali oprostitev po zajetem davčnem sporazumu.«;
f) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume s pogodbenicami, ki so dale pridržek iz pododstavka e.
4. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a tretjega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v drugem odstavku, glede katere ni dan pridržek v skladu s pododstavki od b do d tretjega odstavka, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano zajetega davčnega sporazuma, se ta določba nadomesti z določbami prvega odstavka. V drugih primerih prvi odstavek prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s prvim odstavkom.
5. člen – uporaba metod za odpravo dvojnega obdavčevanja
1. Pogodbenica se lahko odloči, da uporabi drugi in tretji odstavek (možnost A), ali četrti in peti odstavek (možnost B), ali šesti in sedmi odstavek (možnost C), lahko pa ne uporabi nobene od teh možnosti. Kadar vsaka pogodbena jurisdikcija zajetega davčnega sporazuma izbere drugačno možnost (ali če ena pogodbena jurisdikcija izbere eno možnost, druga pa se ne odloči za nobeno od možnosti), se možnost, ki jo izbere vsaka pogodbena jurisdikcija, uporablja za njene rezidente.
2. Določbe zajetega davčnega sporazuma, po katerih bi se dohodek, ki ga doseže rezident pogodbene jurisdikcije ali premoženje, ki ga ima v lasti, oprostil davka v tej pogodbeni jurisdikciji zaradi odprave dvojnega obdavčevanja, se ne uporabljajo, kadar druga pogodbena jurisdikcija z uporabo zajetega davčnega sporazuma tak dohodek ali premoženje oprosti davka ali omeji stopnjo, po kateri se tak dohodek ali kapital lahko obdavči. V zadnjenavedenem primeru prvo omenjena pogodbena jurisdikcija dovoli, da se od davka od dohodka ali premoženja tega rezidenta odbije znesek, ki je enak davku, plačanemu v tej drugi pogodbeni jurisdikciji. Tak odbitek ne sme presegati tistega dela pred odbitkom izračunanega davka, ki se nanaša na take dele dohodka ali premoženja, ki se lahko obdavčijo v tej drugi pogodbeni jurisdikciji.
3. Drugi odstavek se uporablja za zajeti davčni sporazum, po katerem bi pogodbena jurisdikcija sicer morala dohodek ali premoženje, opisano v tem odstavku, oprostiti davka.
4. Določbe zajetega davčnega sporazuma, po katerih bi se dohodek rezidenta pogodbene jurisdikcije zaradi odprave dvojnega obdavčevanja oprostil davka v tej pogodbeni jurisdikciji, ker ta pogodbena jurisdikcija tak dohodek obravnava kot dividendo, se ne uporabljajo, kadar se zaradi tega dohodka upošteva zmanjšanje pri ugotavljanju obdavčljivega dobička rezidenta druge pogodbene jurisdikcije po zakonodaji te druge pogodbene jurisdikcije. V takem primeru prvo omenjena pogodbena jurisdikcija dovoli, da se od davka od dohodka tega rezidenta odbije znesek, ki je enak davku od dohodka, plačanemu v tej drugi jurisdikciji. Tak odbitek ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na tak dohodek, ki se lahko obdavči v tej drugi pogodbeni jurisdikciji.
5. Četrti odstavek se uporablja za zajeti davčni sporazum, po katerem bi morala pogodbena jurisdikcija dohodek, opisan v tem odstavku, oprostiti davka.
6. a) Kadar rezident ene pogodbene jurisdikcije doseže dohodek ali ima v lasti premoženje, ki se lahko obdavči v drugi pogodbeni jurisdikciji v skladu z določbami zajetega davčnega sporazuma (razen če te določbe omogočajo, da ta druga pogodbena jurisdikcija obdavčitev opravi izključno zato, ker je ta dohodek tudi dohodek, ki ga doseže rezident te druge pogodbene jurisdikcije), prvo omenjena pogodbena jurisdikcija dovoli:
i) kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v tej drugi pogodbeni jurisdikciji;
ii) kot odbitek od davka od premoženja tega rezidenta znesek, ki je enak davku od premoženja, plačanemu v tej drugi pogodbeni jurisdikciji.
Tak odbitek ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka ali premoženja, ki se nanaša na dohodek ali premoženje, ki se lahko obdavči v tej drugi pogodbeni jurisdikciji.
b) Kadar je v skladu s katero koli določbo zajetega davčnega sporazuma dohodek, ki ga doseže, ali premoženje, ki ga ima v lasti rezident pogodbene jurisdikcije, oproščen davka v tej pogodbeni jurisdikciji, lahko ta pogodbena jurisdikcija pri izračunu davka od preostalega dohodka ali premoženja tega rezidenta kljub temu upošteva oproščeni dohodek ali premoženje.
7. Šesti odstavek se uporablja namesto določb zajetega davčnega sporazuma, po katerih mora pogodbena jurisdikcija zaradi odprave dvojnega obdavčevanja dohodek ali premoženje rezidenta te pogodbene jurisdikcije, ki se lahko obdavči v drugi pogodbeni jurisdikciji v skladu z zajetim davčnim sporazumom, oprostiti davka v tej jurisdikciji.
8. Pogodbenica, ki se ne odloči za uporabo katere od možnosti iz prvega odstavka, si lahko pridrži pravico, da se ta člen v celoti ne uporablja za enega ali več opredeljenih zajetih davčnih sporazumov (ali za vse njene zajete davčne sporazume).
9. Pogodbenica, ki se ne odloči za uporabo možnosti C, si lahko pridrži pravico, da za enega ali več opredeljenih zajetih davčnih sporazumov (ali za vse svoje zajete davčne sporazume) drugi pogodbeni jurisdikciji ali drugim pogodbenim jurisdikcijam ne dovoli, da uporabijo možnost C.
10. Vsaka pogodbenica, ki se odloči, da bo uporabila katero od možnosti iz prvega odstavka, depozitarja uradno obvesti o izbrani možnosti. Tako uradno obvestilo vključuje tudi:
a) če pogodbenica izbere možnost A, seznam vseh njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v tretjem odstavku, z navedbo številke člena in odstavka vsake take določbe;
b) če pogodbenica izbere možnost B, seznam vseh njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v petem odstavku, z navedbo številke člena in odstavka vsake take določbe;
c) če pogodbenica izbere možnost C, seznam vseh njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v sedmem odstavku, z navedbo številke člena in odstavka vsake take določbe.
Možnost se uporablja v zvezi z dano določbo zajetega davčnega sporazuma le, kadar je pogodbenica, ki je izbrala to možnost, poslala uradno obvestilo v zvezi s to določbo.
III. del Zlorabe mednarodnih sporazumov
6. člen – namen zajetega davčnega sporazuma
1. Zajeti davčni sporazum se spremeni tako, da v preambuli vsebuje besedilo:
»z namenom odprave dvojnega obdavčevanja v zvezi z davki, ki jih zajema ta sporazum, ne da bi se ustvarile 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 sporazum, za posredne koristi rezidentov tretjih jurisdikcij),«.
2. Besedilo iz prvega odstavka se vključi v zajeti davčni sporazum namesto besedila preambule zajetega davčnega sporazuma, ki se nanaša na namen odpraviti dvojno obdavčevanje, ne glede na to, ali se tako besedilo nanaša tudi na namen, da se ne ustvarijo možnosti za neobdavčitev ali zmanjšanje obdavčitve, ali če zajeti davčni sporazum ne vsebuje takega besedila.
3. Pogodbenica se lahko odloči, da pri svojih zajetih davčnih sporazumih, ki v preambuli ne vsebujejo besedila, ki bi se nanašalo na željo po razvijanju gospodarskih odnosov ali krepitvi sodelovanja v davčnih zadevah, v preambulo vključi besedilo:
»v želji po nadaljnjem razvijanju gospodarskih odnosov in krepitvi sodelovanja v davčnih zadevah,«.
4. Pogodbenica si lahko pridrži pravico, da prvega odstavka ne uporabi za svoje zajete davčne sporazume, ki v preambuli že vsebujejo besedilo o namenu pogodbenih jurisdikcij, da odpravijo dvojno obdavčevanje, ne da bi se ustvarile možnosti za neobdavčitev ali zmanjšanje obdavčitve, ne glede na to, ali je to besedilo omejeno na primere davčnih utaj ali izogibanja davkom (vključno z izkoriščanjem ugodnejših mednarodnih sporazumov zaradi pridobitve ugodnosti, ki jih zagotavlja zajeti davčni sporazum, za posredne koristi rezidentov tretjih jurisdikcij) ali se uporablja širše.
5. Vsaka pogodbenica depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov, ki niso sporazumi, glede katerih je dan pridržek iz četrtega odstavka, v preambuli vsebuje besedilo iz drugega odstavka, in če ga vsebuje, navede besedilo ustreznega odstavka preambule. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s takim besedilom preambule, se to besedilo nadomesti z besedilom iz prvega odstavka. V drugih primerih se besedilo iz prvega odstavka doda k že obstoječemu besedilu preambule.
6. Vsaka pogodbenica, ki se odloči, da bo uporabila tretji odstavek, o svoji odločitvi uradno obvesti depozitarja. Tako uradno obvestilo vključuje tudi seznam njenih zajetih davčnih sporazumov, ki v preambuli ne vsebujejo besedila, ki bi se nanašalo na željo po razvijanju gospodarskih odnosov ali krepitvi sodelovanja v davčnih zadevah. Besedilo iz tretjega odstavka se vključi v zajeti davčni sporazum le, kadar se vse pogodbene jurisdikcije odločijo za uporabo tega odstavka in pošljejo tako uradno obvestilo v zvezi z zajetim davčnim sporazumom.
7. člen – preprečevanje zlorab mednarodnih sporazumov
1. Ne glede na katere koli določbe zajetega davčnega sporazuma se ugodnost po zajetem davčnem sporazumu v zvezi z delom dohodka ali premoženja ne prizna, če je ob upoštevanju vseh ustreznih dejstev in okoliščin mogoče sklepati, da je bila pridobitev te ugodnosti eden od glavnih namenov katerega koli dogovora ali transakcije, na podlagi katerega 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 zajetega davčnega sporazuma.
2. Prvi odstavek se uporablja namesto določb zajetega davčnega sporazuma, s katerimi se ne priznavajo nobene ugodnosti ali del ugodnosti, ki bi jih sicer zagotavljal ta zajeti davčni sporazum, kadar je bila pridobitev teh ugodnosti glavni namen ali eden od glavnih namenov katerega koli dogovora ali transakcije ali katere koli osebe, udeležene pri dogovoru ali transakciji, ali če zajeti davčni sporazum ne vsebuje takih določb.
3. Pogodbenica, ki ni dala pridržka iz pododstavka a petnajstega odstavka, se lahko odloči, da za svoje zajete davčne sporazume uporabi četrti odstavek.
4. Kadar se osebi ne prizna ugodnost po zajetem davčnem sporazumu v skladu z določbami tega zajetega davčnega sporazuma (kakor se lahko spremeni s to konvencijo), s katerimi se ne priznavajo nobene ugodnosti ali del ugodnosti, ki bi jih sicer zagotavljal ta zajeti davčni sporazum, kadar je bila pridobitev teh ugodnosti glavni namen ali eden od glavnih namenov katerega koli dogovora ali transakcije ali katere koli osebe, udeležene pri dogovoru ali transakciji, pristojni organ pogodbene jurisdikcije, ki bi priznala to ugodnost, kljub temu to osebo obravnava, kot da je upravičena do te ugodnosti ali drugačnih ugodnosti v zvezi s posameznim delom dohodka ali premoženja, če ta pristojni organ na zahtevo te osebe in po proučitvi ustreznih dejstev in okoliščin ugotovi, da bi se te ugodnosti tej osebi priznale, če te transakcije ali dogovora ne bi bilo. Pristojni organ tiste pogodbene jurisdikcije, ki mu je rezident druge pogodbene jurisdikcije predložil zahtevo v skladu s tem odstavkom, se pred zavrnitvijo zahteve posvetuje s pristojnim organom te druge pogodbene jurisdikcije.
5. Četrti odstavek se uporablja za določbe zajetega davčnega sporazuma (kakor se lahko spremeni s to konvencijo), s katerimi se ne priznavajo nobene ugodnosti ali del ugodnosti, ki bi jih zagotavljal ta zajeti davčni sporazum, kadar je bila pridobitev teh ugodnosti glavni namen ali eden od glavnih namenov katerega koli dogovora ali transakcije ali katere koli osebe, udeležene pri dogovoru ali transakciji.
6. Pogodbenica se lahko odloči tudi, da za svoje zajete davčne sporazume uporabi določbe od osmega do trinajstega odstavka (v nadaljevanju: poenostavljena določba o omejitvi ugodnosti) tako, da pošlje uradno obvestilo iz pododstavka c sedemnajstega odstavka. Poenostavljena določba o omejitvi ugodnosti se za zajeti davčni sporazum uporablja le, kadar se vse pogodbene jurisdikcije odločijo za uporabo te določbe.
7. Kadar se nekatere, a ne vse pogodbene jurisdikcije zajetega davčnega sporazuma odločijo za uporabo poenostavljene določbe o omejitvi ugodnosti v skladu s šestim odstavkom, ne glede na določbe tega odstavka poenostavljeno določbo o omejitvi ugodnosti v zvezi s priznavanjem ugodnosti po tem zajetem davčnem sporazumu uporabljajo:
a) vse pogodbene jurisdikcije, če se vse pogodbene jurisdikcije, ki se v skladu s šestim odstavkom ne odločijo za uporabo poenostavljene določbe o omejitvi ugodnosti, strinjajo s tako uporabo, tako da se odločijo, da uporabijo ta pododstavek, in o tem uradno obvestijo depozitarja, ali
b) le pogodbene jurisdikcije, ki se odločijo za uporabo poenostavljene določbe o omejitvi ugodnosti, če se vse pogodbene jurisdikcije, ki se v skladu s šestim odstavkom ne odločijo za uporabo poenostavljene določbe o omejitvi ugodnosti, strinjajo s tako uporabo, tako da se odločijo, da uporabijo ta pododstavek, in o tem uradno obvestijo depozitarja.
Poenostavljena določba o omejitvi ugodnosti
8. Razen če poenostavljena določba o omejitvi ugodnosti ne določa drugače, rezident pogodbene jurisdikcije zajetega davčnega sporazuma ni upravičen do ugodnosti, ki bi jo imel po tem zajetem davčnem sporazumu in ki ni ugodnost po določbah tega zajetega davčnega sporazuma:
a) ki določajo rezidentstvo osebe, ki ni posameznik in je rezident več kot ene pogodbene jurisdikcije zaradi določb zajetega davčnega sporazuma, ki opredeljujejo rezidenta pogodbene jurisdikcije;
b) ki določajo, da bo pogodbena jurisdikcija v skladu z zajetim davčnim sporazumom podjetju te pogodbene jurisdikcije po začetni prilagoditvi, ki jo opravi druga pogodbena jurisdikcija, odobrila ustrezno prilagoditev zneska davka, ki se obračuna v prvi omenjeni pogodbeni jurisdikciji od dobička povezanega podjetja, ali
c) po katerih lahko rezidenti pogodbene jurisdikcije zahtevajo, da pristojni organ te pogodbene jurisdikcije obravnava primere obdavčitve, ki niso v skladu z zajetim davčnim sporazumom,
razen če je tak rezident v času, ko bi bila ugodnost priznana, »kvalificirana oseba«, kot je opredeljena v devetem odstavku.
9. Rezident pogodbene jurisdikcije zajetega davčnega sporazuma je kvalificirana oseba v času, ko bi bila ugodnost po zajetem davčnem sporazumu priznana, če je takrat:
b) ta pogodbena jurisdikcija ali njena politična enota ali lokalna oblast ali agencija ali javni organ katere koli take pogodbene jurisdikcije, politične enote ali lokalne oblasti;
c) družba ali drug subjekt, če se redno trguje z glavnim razredom njegovih delnic na eni ali več priznanih borzah;
d) oseba, ki ni posameznik in je:
i) neprofitna organizacija, o vrsti katere se pogodbene jurisdikcije dogovorijo z izmenjavo diplomatskih not, ali
ii) subjekt ali dogovor, ki je vzpostavljen v tej pogodbeni jurisdikciji ter se obravnava kot ločena oseba po davčni zakonodaji te pogodbene jurisdikcije in:
A) je vzpostavljen in deluje izključno ali skoraj izključno zaradi upravljanja ali zagotavljanja pokojninskih prejemkov in dopolnilnih ali povezanih prejemkov posameznikom in ga kot takega ureja ta pogodbena jurisdikcija ali ena njenih političnih enot ali lokalnih oblasti, ali
B) je vzpostavljen in deluje izključno ali skoraj izključno zaradi vlaganja sredstev v korist subjektov ali dogovorov iz pododdelka A;
e) oseba, ki ni posameznik, če imajo osebe, ki so rezidenti te pogodbene jurisdikcije in so upravičene do ugodnosti po zajetem davčnem sporazumu na podlagi pododstavkov od a do d, vsaj polovico dni v dvanajstmesečnem obdobju, ki vključuje čas, ko bi se ugodnost priznala, neposredno ali posredno v lasti vsaj 50 odstotkov delnic te osebe.
10. a) Rezident pogodbene jurisdikcije zajetega davčnega sporazuma bo upravičen do ugodnosti po zajetem davčnem sporazumu v zvezi z delom dohodka, ki ga doseže v drugi pogodbeni jurisdikciji, ne glede na to, ali je ta rezident kvalificirana oseba, če ta rezident dejavno opravlja poslovno dejavnost v prvi omenjeni pogodbeni jurisdikciji in dohodek, ki ga doseže v drugi pogodbeni jurisdikciji, izhaja iz te poslovne dejavnosti ali v povezavi z njo. Za namene poenostavljene določbe o omejitvi ugodnosti izraz »dejavno opravljanje poslovne dejavnosti« ne vključuje naslednjih dejavnosti ali kombinacij teh dejavnosti:
i) delovanje kot holding,
ii) zagotavljanje celotnega nadzora ali upravljanja skupine podjetij,
iii) zagotavljanje financiranja skupine (vključno z združevanjem denarnih sredstev) ali
iv) izvajanje ali upravljanje naložb, razen če te dejavnosti opravlja banka, zavarovalnica ali registrirani trgovec z vrednostnimi papirji pri svojem običajnem poslovanju.
b) Če rezident ene pogodbene jurisdikcije zajetega davčnega sporazuma del dohodka dosega iz poslovne dejavnosti, ki jo opravlja v drugi pogodbeni jurisdikciji, ali del dohodka dosega pri povezani osebi v drugi pogodbeni jurisdikciji, se šteje, da so v zvezi s takim delom dohodka pogoji iz pododstavka a izpolnjeni le, če je poslovna dejavnost, ki jo rezident opravlja v prvi omenjeni pogodbeni jurisdikciji in s katero je del dohodka povezan, bistvena glede na enako ali dopolnilno poslovno dejavnost, ki jo rezident ali taka povezana oseba opravlja v drugi pogodbeni jurisdikciji. To, ali je poslovna dejavnost bistvena za namene tega pododstavka, se ugotovi na podlagi vseh dejstev in okoliščin.
c) Za namene uporabe tega odstavka se šteje, da dejavnosti, ki jih opravljajo povezane osebe v zvezi z rezidentom pogodbene jurisdikcije zajetega davčnega sporazuma, opravlja ta rezident.
11. Rezident pogodbene jurisdikcije zajetega davčnega sporazuma, ki ni kvalificirana oseba, je upravičen tudi do ugodnosti, ki bi se v zvezi z delom dohodka priznala po zajetem davčnem sporazumu, če imajo osebe, ki so enakovredni upravičenci, vsaj polovico dni v katerem koli dvanajstmesečnem obdobju, ki vključuje čas, ko bi se ugodnost priznala, neposredno ali posredno v lasti vsaj 75 odstotkov upravičenih deležev rezidenta.
12. Če rezident pogodbene jurisdikcije zajetega davčnega sporazuma ni kvalificirana oseba iz devetega odstavka, niti ni upravičen do ugodnosti na podlagi desetega ali enajstega odstavka, lahko pristojni organ druge pogodbene jurisdikcije kljub temu prizna ugodnosti po zajetem davčnem sporazumu ali ugodnosti v zvezi s posameznim delom dohodka ob upoštevanju ciljev in namenov zajetega davčnega sporazuma, vendar le, če ta rezident temu pristojnemu organu zadovoljivo dokaže, da pridobitev ugodnosti po zajetem davčnem sporazumu ni bila eden od glavnih namenov njegove ustanovitve, pridobitve, ohranitve ali opravljanja njegove dejavnosti. Pred odobritvijo ali zavrnitvijo zahteve, ki jo v skladu s tem odstavkom vloži rezident ene pogodbene jurisdikcije, se pristojni organ druge pogodbene jurisdikcije, ki mu je bila zadeva predložena, posvetuje s pristojnim organom prve omenjene pogodbene jurisdikcije.
13. Za namene poenostavljene določbe o omejitvi ugodnosti:
a) izraz »priznana borza« pomeni:
i) katero koli borzo, ustanovljeno in regulirano kot tako po zakonodaji katere koli od pogodbenih jurisdikcij, in
ii) katero koli drugo borzo, o kateri so se dogovorili pristojni organi pogodbenih jurisdikcij;
b) izraz »glavni razred delnic« pomeni razred ali razrede delnic družbe, ki pomenijo večino seštevka glasov in vrednosti družbe, ali razred ali razrede upravičenih deležev subjekta, ki skupno pomenijo večino seštevka glasov in vrednosti subjekta;
c) izraz »enakovredni upravičenec« pomeni katero koli osebo, ki bi bila v zvezi z delom dohodka upravičena do ugodnosti, ki jih prizna pogodbena jurisdikcija zajetega davčnega sporazuma na podlagi svojega domačega prava, zajetega davčnega sporazuma ali katerega koli drugega mednarodnega instrumenta, in so enakovredne ugodnostim, ki se podelijo temu delu dohodka po zajetem davčnem sporazumu, ali ugodnejše od njih; zaradi ugotavljanja, ali je oseba enakovredni upravičenec v zvezi z dividendami, se šteje, da ima ta oseba v družbi, ki izplačuje dividende, enak kapital kot družba, ki zahteva ugodnosti iz naslova dividend;
d) v zvezi s subjekti, ki niso družbe, izraz »delnice« pomeni deleže, ki so primerljivi z delnicami;
e) dve osebi sta »povezani osebi«, če ima ena od njiju neposredno ali posredno v lasti vsaj 50 odstotkov upravičenega deleža v drugi (ali v primeru družbe vsaj 50 odstotkov seštevka glasov in vrednosti delnic družbe) ali če ima tretja oseba neposredno ali posredno v lasti vsaj 50 odstotkov upravičenega deleža (ali v primeru družbe vsaj 50 odstotkov seštevka glasov in vrednosti delnic družbe) v vsaki od njiju; v vsakem primeru je oseba povezana z drugo osebo, če ima na podlagi vseh ustreznih dejstev in okoliščin ena od njiju nadzor nad drugo ali če sta obe pod nadzorom iste osebe ali istih oseb.
14. Poenostavljena določba o omejitvi ugodnosti se uporablja namesto določb zajetega davčnega sporazuma, ki bi omejile ugodnosti po tem zajetem davčnem sporazumu (ali bi omejile ugodnosti, ki niso ugodnost po določbah tega zajetega davčnega sporazuma, ki se nanašajo na rezidentstvo, povezana podjetja ali enako obravnavanje, ali ugodnost, ki ni omejena izključno na rezidente pogodbene jurisdikcije) izključno na rezidenta, ki izpolnjuje pogoje za take ugodnosti, tako da opravi enega ali več kategoričnih preizkusov, ali če zajeti davčni sporazum ne vsebuje takih določb.
15. Pogodbenica si lahko pridrži pravico:
a) da se prvi odstavek ne uporablja za njene zajete davčne sporazume, ker namerava sprejeti kombinacijo podrobnega pravila o omejitvi ugodnosti in pravil za obravnavo prehodnih struktur financiranja ali preizkusa glavnega namena ter tako zagotoviti izpolnjevanje minimalnega standarda za preprečevanje zlorab mednarodnih sporazumov na podlagi svežnja BEPS OECD/G20; v teh primerih si pogodbene jurisdikcije prizadevajo za obojestransko zadovoljivo rešitev, ki izpolnjuje minimalni standard;
b) da se prvi odstavek (in v primeru pogodbenice, ki se je odločila, da uporabi ta odstavek, tudi četrti odstavek) ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbe, s katerimi se ne priznavajo nobene ugodnosti, ki bi jih zagotavljal ta zajeti davčni sporazum, kadar je bila pridobitev teh ugodnosti glavni namen ali eden od glavnih namenov katerega koli dogovora ali transakcije ali katere koli osebe, udeležene pri dogovoru ali transakciji;
c) da se poenostavljena določba o omejitvi ugodnosti ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbe, opisane v štirinajstem odstavku.
16. Razen kadar poenostavljeno določbo o omejitvi ugodnosti v zvezi s priznavanjem ugodnosti na podlagi zajetega davčnega sporazuma uporablja ena ali več pogodbenic v skladu s sedmim odstavkom, si lahko pogodbenica, ki se odloči za uporabo poenostavljenega pravila o omejitvi ugodnosti v skladu s šestim odstavkom, pridrži pravico, da se ta člen v celoti ne uporablja v zvezi z njenimi zajetimi davčnimi sporazumi, za katere se je ena ali več drugih pogodbenih jurisdikcij odločilo, da ne bodo uporabile poenostavljene določbe o omejitvi ugodnosti. V teh primerih si pogodbene jurisdikcije prizadevajo za obojestransko zadovoljivo rešitev, ki izpolnjuje minimalni standard za preprečevanje zlorab mednarodnih sporazumov na podlagi svežnja BEPS OECD/G20.
17. a) Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a petnajstega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov, glede katerega ni dan pridržek iz pododstavka b petnajstega odstavka, vsebuje določbo, opisano v drugem odstavku, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti z določbami prvega odstavka (in kadar je primerno, četrtega odstavka). V drugih primerih prvi odstavek (in kadar je primerno, četrti odstavek) prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s prvim odstavkom (in kadar je primerno, četrtim odstavkom). Pogodbenica, ki pošlje uradno obvestilo na podlagi tega pododstavka, lahko vključi tudi izjavo, da se strinja z uporabo samo prvega odstavka kot začasnim ukrepom, a da namerava, kadar bo to mogoče, poleg ali namesto prvega odstavka z dvostranskimi pogajanji sprejeti določbo o omejitvi ugodnosti.
b) Vsaka pogodbenica, ki se odloči, da bo uporabila četrti odstavek, o svoji odločitvi uradno obvesti depozitarja. Četrti odstavek se za zajeti davčni sporazum uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo.
c) Vsaka pogodbenica, ki se odloči, da bo uporabila poenostavljeno določbo o omejitvi ugodnosti v skladu s šestim odstavkom, o svoji odločitvi uradno obvesti depozitarja. Tako uradno obvestilo vključuje tudi seznam vseh njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v štirinajstem odstavku, z navedbo številke člena in odstavka vsake take določbe, razen če je taka pogodbenica dala pridržek iz pododstavka c petnajstega odstavka.
d) Vsaka pogodbenica, ki se ne odloči za uporabo poenostavljene določbe o omejitvi ugodnosti v skladu s šestim odstavkom, ampak se odloči, da bo uporabila pododstavek a ali b sedmega odstavka, o izbranem pododstavku uradno obvesti depozitarja. Tako uradno obvestilo vključuje tudi seznam vseh njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v štirinajstem odstavku, z navedbo številke člena in odstavka vsake take določbe, razen če je taka pogodbenica dala pridržek iz pododstavka c petnajstega odstavka.
e) Kadar vse pogodbene jurisdikcije pošljejo uradno obvestilo na podlagi pododstavka c ali d v zvezi z določbo zajetega davčnega sporazuma, se ta določba nadomesti s poenostavljeno določbo o omejitvi ugodnosti. V drugih primerih poenostavljena določba o omejitvi ugodnosti prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s poenostavljeno določbo o omejitvi ugodnosti.
8. člen – transakcije v zvezi s prenosom dividend
1. Določbe zajetega davčnega sporazuma – po katerih se dividende, ki jih plača družba, ki je rezident pogodbene jurisdikcije, oprostijo davka ali se omeji stopnja, po kateri se te dividende lahko obdavčijo, če je upravičeni lastnik ali prejemnik družba, ki je rezident druge pogodbene jurisdikcije in ima v lasti, poseduje ali nadzoruje več kot določeni znesek kapitala, delnic, deležev, glasov, glasovalnih pravic ali podobnih lastniških deležev v družbi, ki plačuje dividende – se uporabljajo le, če so pogoji lastništva, navedeni v teh določbah, izpolnjeni ves čas 365-dnevnega obdobja, ki vključuje dan plačila dividend (za namene izračuna tega obdobja se ne upoštevajo spremembe lastništva, ki bi nastale neposredno zaradi korporativne reorganizacije, kot je združitev ali razdružitev družbe, ki ima delnice ali plačuje dividende).
2. Minimalno obdobje imetništva, določeno v prvem odstavku, se uporablja namesto minimalnega obdobja imetništva iz določb zajetega davčnega sporazuma, opisanih v prvem odstavku, ali če te določbe zajetega davčnega sporazuma ne vsebujejo takega obdobja.
3. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, če določbe, opisane v prvem odstavku, že vključujejo:
i) minimalno obdobje imetništva,
ii) minimalno obdobje imetništva, ki je krajše od 365 dni, ali
iii) minimalno obdobje imetništva, ki je daljše od 365 dni.
4. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a tretjega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v prvem odstavku, glede katere ni dan pridržek iz pododstavka b tretjega odstavka, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Prvi odstavek se uporablja v zvezi z dano določbo zajetega davčnega sporazuma le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s to določbo.
9. člen – kapitalski dobički iz odtujitve delnic ali deležev v subjektih, katerih vrednost izhaja predvsem iz nepremičnega premoženja
1. Določbe zajetega davčnega sporazuma, ki določajo, da se dobiček, ki ga rezident pogodbene jurisdikcije doseže z odtujitvijo delnic ali drugih pravic do udeležbe v subjektu, lahko obdavči v drugi pogodbeni jurisdikciji, če več kot določeni del vrednosti takih delnic ali pravic izhaja iz nepremičnega premoženja (nepremičnin), ki je v tej drugi pogodbeni jurisdikciji (ali če tako nepremično premoženje (nepremičnine) sestavlja več kot določeni del premoženja tega subjekta):
a) se uporabljajo, če se ustrezni vrednostni prag doseže kadar koli v obdobju 365 dni pred odtujitvijo, in
b) se uporabljajo za delnice ali primerljive deleže, kot so deleži v partnerstvu ali skrbniškem skladu (če te delnice ali deleži niso že zajeti), poleg katerih koli delnic ali pravic, ki jih te določbe že zajemajo.
2. Obdobje iz pododstavka a prvega odstavka se uporablja namesto obdobja, v katerem se ugotavlja, ali je dosežen ustrezni vrednostni prag iz določb zajetega davčnega sporazuma, opisanih v prvem odstavku, ali če takega obdobja v teh določbah ni.
3. Pogodbenica se lahko odloči tudi, da za svoje zajete davčne sporazume uporabi četrti odstavek.
4. Za namene zajetega davčnega sporazuma se lahko dobički, ki jih rezident pogodbene jurisdikcije doseže z odtujitvijo delnic ali primerljivih deležev, kot so deleži v partnerstvu ali skrbniškem skladu, obdavčijo v drugi pogodbeni jurisdikciji, če je kadar koli v obdobju 365 dni pred odtujitvijo več kot 50 odstotkov vrednosti teh delnic ali primerljivih deležev izhajalo neposredno ali posredno iz nepremičnega premoženja (nepremičnin), ki je v tej drugi pogodbeni jurisdikciji.
5. Četrti odstavek se uporablja namesto določb zajetega davčnega sporazuma, po katerih se lahko dobički, ki jih rezident pogodbene jurisdikcije doseže z odtujitvijo delnic ali drugih pravic do udeležbe v subjektu, obdavčijo v drugi pogodbeni jurisdikciji, če več kot določeni del vrednosti takih delnic ali pravic izhaja iz nepremičnega premoženja (nepremičnin), ki je v drugi pogodbeni jurisdikciji, ali če je več kot določeni del premoženja tega subjekta sestavljen iz takega nepremičnega premoženja (nepremičnin), ali če zajeti davčni sporazum takih določb ne vsebuje.
6. Pogodbenica si lahko pridrži pravico:
a) da se prvi odstavek ne uporablja za njene zajete davčne sporazume;
b) da se pododstavek a prvega odstavka ne uporablja za njene zajete davčne sporazume;
c) da se pododstavek b prvega odstavka ne uporablja za njene zajete davčne sporazume;
d) da se pododstavek a prvega odstavka ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo vrste, opisane v prvem odstavku, ki vključuje obdobje, v katerem se ugotavlja, ali je bil ustrezni vrednostni prag dosežen;
e) da se pododstavek b prvega odstavka ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo vrste, opisane v prvem odstavku, ki se uporablja za odtujitev deležev, ki niso delnice;
f) da se četrti odstavek ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbe iz petega odstavka.
7. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a šestega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v prvem odstavku, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Prvi odstavek se v zvezi z določbo zajetega davčnega sporazuma uporablja le, kadar vse pogodbene jurisdikcije pošljejo uradno obvestilo v zvezi s to določbo.
8. Vsaka pogodbenica, ki se odloči, da bo uporabila četrti odstavek, depozitarja uradno obvesti o svoji odločitvi. Četrti odstavek se za zajeti davčni sporazum uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo. V takem primeru se prvi odstavek za ta zajeti davčni sporazum ne uporablja. Kadar pogodbenica ne da pridržka iz pododstavka f šestega odstavka in da pridržek iz pododstavka a šestega odstavka, tako uradno obvestilo vključuje tudi seznam njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v petem odstavku, z navedbo številke člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma na podlagi tega ali sedmega odstavka, se ta določba nadomesti z določbami četrtega odstavka. V drugih primerih četrti odstavek prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s četrtim odstavkom.
10. člen – pravilo o preprečevanju zlorab za stalne poslovne enote v tretjih jurisdikcijah
1. Kadar:
a) podjetje pogodbene jurisdikcije zajetega davčnega sporazuma doseže dohodek v drugi pogodbeni jurisdikciji in prvo omenjena pogodbena jurisdikcija ta dohodek obravnava kot dohodek, ki se pripiše stalni poslovni enoti tega podjetja v tretji jurisdikciji, in
b) se dobiček, ki se pripiše tej stalni poslovni enoti, oprosti davka v prvo omenjeni pogodbeni jurisdikciji,
se ugodnosti po zajetem davčnem sporazumu ne uporabljajo za kateri koli del dohodka, ki se v tretji jurisdikciji obdavči z davkom, nižjim od 60 odstotkov davka, s katerim bi se ta del dohodka obdavčil v prvo omenjeni pogodbeni jurisdikciji, če bi bila ta stalna poslovna enota v prvo omenjeni pogodbeni jurisdikciji. V takem primeru se kateri koli dohodek, za katerega se uporablja ta odstavek, še naprej obdavčuje v skladu z domačim pravom druge pogodbene jurisdikcije ne glede na katere koli druge določbe zajetega davčnega sporazuma.
2. Prvi odstavek se ne uporablja, če je dohodek, ki izhaja iz druge pogodbene jurisdikcije, kot je opisano v prvem odstavku, dosežen z ali v povezavi z dejavnim opravljanjem poslovne dejavnosti prek stalne poslovne enote (ki ni poslovna dejavnost izvajanja, upravljanja ali preprosto imetništva naložb za račun podjetja, razen če gre za bančne ali zavarovalniške dejavnosti ali dejavnosti v zvezi z vrednostnimi papirji, ki jih opravlja banka, zavarovalnica oziroma registrirani trgovec z vrednostnimi papirji).
3. Če se v zvezi z delom dohodka, ki ga doseže rezident ene pogodbene jurisdikcije, ugodnosti na podlagi zajetega davčnega sporazuma v skladu s prvim odstavkom ne priznajo, lahko pristojni organ druge pogodbene jurisdikcije v zvezi s tem delom dohodka te ugodnosti kljub temu prizna, če na podlagi zahteve, ki jo predloži ta rezident, ugotovi, da je priznanje teh ugodnosti upravičeno glede na razloge, zaradi katerih ta rezident ni izpolnjeval zahtev iz prvega in drugega odstavka. Pristojni organ pogodbene jurisdikcije, ki mu je rezident druge pogodbene jurisdikcije predložil zahtevo v skladu s prejšnjim stavkom, se pred odobritvijo ali zavrnitvijo zahteve posvetuje s pristojnim organom te druge pogodbene jurisdikcije.
4. Prvi do tretji odstavek se uporabljajo namesto določb zajetega davčnega sporazuma, s katerimi se ne priznavajo ali se omejujejo ugodnosti, ki bi se sicer podelile podjetju pogodbene jurisdikcije, ki doseže dohodek v drugi pogodbeni jurisdikciji, ki se pripiše stalni poslovni enoti tega podjetja v tretji jurisdikciji, ali če zajeti davčni sporazum ne vsebuje takih določb.
5. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbe, opisane v četrtem odstavku;
c) da se ta člen uporablja le za njene zajete davčne sporazume, ki že vsebujejo določbe, opisane v četrtem odstavku.
6. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a ali b petega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v četrtem odstavku, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti z določbami prvega do tretjega odstavka. V drugih primerih prvi do tretji odstavek prevladajo nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s temi odstavki.
11. člen – uporaba davčnih sporazumov za omejevanje pravice pogodbenice, da obdavči svoje rezidente
1. Zajeti davčni sporazum ne vpliva na to, kako pogodbena jurisdikcija obdavči svoje rezidente, razen v zvezi z ugodnostmi, ki se priznajo na podlagi določb zajetega davčnega sporazuma:
a) po katerih mora navedena pogodbena jurisdikcija v skladu z zajetim davčnim sporazumom podjetju navedene pogodbene jurisdikcije po začetni prilagoditvi, ki jo opravi druga pogodbena jurisdikcija, odobriti primerljivo ali ustrezno prilagoditev zneska davka, ki se obračuna v prvo omenjeni pogodbeni jurisdikciji od dobička stalne poslovne enote tega podjetja ali dobička povezanega podjetja;
b) ki lahko vplivajo na to, kako navedena pogodbena jurisdikcija obdavči posameznika, ki je njen rezident, če ta posameznik doseže dohodek v zvezi s storitvami, ki jih opravi za drugo pogodbeno jurisdikcijo ali njeno politično enoto, lokalno oblast ali drug primerljivi organ;
c) ki lahko vplivajo na to, kako navedena pogodbena jurisdikcija obdavči posameznika, ki je njen rezident, če je ta posameznik študent, oseba na praksi ali pripravnik ali učitelj, profesor, predavatelj, inštruktor, strokovni ali znanstveni raziskovalec, ki izpolnjuje pogoje iz zajetega davčnega sporazuma;
d) po katerih mora navedena pogodbena jurisdikcija svojim rezidentom zagotoviti odbitek ali oprostitev davka od dohodka, ki ga lahko obdavči druga pogodbena jurisdikcija v skladu z zajetim davčnim sporazumom (vključno z dobički, ki se pripišejo stalni poslovni enoti v tej drugi pogodbeni jurisdikciji v skladu z zajetim davčnim sporazumom);
e) ki rezidente navedene pogodbene jurisdikcije ščitijo pred nekaterimi praksami neenakega obravnavanja navedene pogodbene jurisdikcije pri obdavčevanju;
f) po katerih lahko rezidenti navedene pogodbene jurisdikcije zahtevajo, da pristojni organ navedene ali katere koli od pogodbenih jurisdikcij obravnava primere obdavčitve, ki niso v skladu z zajetim davčnim sporazumom;
g) ki lahko vplivajo na to, kako navedena pogodbena jurisdikcija obdavči posameznika, ki je njen rezident, kadar je ta posameznik član diplomatskega, vladnega ali konzularnega predstavništva druge pogodbene jurisdikcije;
h) ki določajo, da se pokojnine ali druga izplačila na podlagi zakonodaje o socialni varnosti druge pogodbene jurisdikcije obdavčijo le v tej drugi pogodbeni jurisdikciji;
i) ki določajo, da se pokojnine ali podobna izplačila, rente, preživnine ali druga plačila za vzdrževanje, ki izhajajo iz druge pogodbene jurisdikcije, obdavčijo le v tej drugi pogodbeni jurisdikciji, ali
j) ki drugače izrecno omejujejo pravico pogodbene jurisdikcije, da obdavči svoje rezidente, ali izrecno določajo, da ima pogodbena jurisdikcija, v kateri del dohodka nastane, izključno pravico, da obdavči ta del dohodka.
2. Prvi odstavek se uporablja namesto določb zajetega davčnega sporazuma, po katerih zajeti davčni sporazum ne vpliva na to, kako pogodbena jurisdikcija obdavči svoje rezidente, ali če zajeti davčni sporazum ne vsebuje takih določb.
3. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbe, opisane v drugem odstavku.
4. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a ali b tretjega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v drugem odstavku, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti z določbami prvega odstavka. V drugih primerih prvi odstavek prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s prvim odstavkom.
IV. del Izogibanje statusu stalne poslovne enote
12. člen – umetno izogibanje statusu stalne poslovne enote s komisijskimi aranžmaji in podobnimi strategijami
1. Ne glede na določbe zajetega davčnega sporazuma, ki opredeljujejo izraz »stalna poslovna enota«, vendar ob upoštevanju drugega odstavka, kadar oseba deluje v pogodbeni jurisdikciji zajetega davčnega sporazuma 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 pogodbeni jurisdikciji v zvezi s katerimi koli dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če se zaradi teh dejavnosti, če bi jih podjetje opravljalo prek svojega stalnega mesta poslovanja v tej pogodbeni jurisdikciji, to stalno mesto poslovanja ne bi štelo za stalno poslovno enoto v skladu z opredelitvijo stalne poslovne enote v zajetem davčnem sporazumu (kakor se lahko spremeni s to konvencijo).
2. Prvi odstavek se ne uporablja, če oseba, ki deluje v pogodbeni jurisdikciji zajetega davčnega sporazuma, za podjetje druge pogodbene jurisdikcije, posluje v prvi omenjeni pogodbeni jurisdikciji 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.
3. a) Prvi odstavek se uporablja namesto določb zajetega davčnega sporazuma, ki opredeljujejo pogoje, pod katerimi se za podjetje šteje, da ima stalno poslovno enoto v pogodbeni jurisdikciji (ali se za osebo šteje, da je stalna poslovna enota v pogodbeni jurisdikciji) v zvezi z dejavnostjo, ki jo oseba, ki ni zastopnik z neodvisnim statusom, prevzame za podjetje, vendar le, če te določbe obravnavajo razmere, v katerih taka oseba ima in običajno uporablja v tej pogodbeni jurisdikciji pooblastilo za sklepanje pogodb v imenu podjetja.
b) Drugi odstavek se uporablja namesto določb zajetega davčnega sporazuma, po katerih se za podjetje ne šteje, da ima stalno poslovno enoto v pogodbeni jurisdikciji v zvezi z dejavnostjo, ki jo za podjetje prevzame zastopnik z neodvisnim statusom.
4. Pogodbenica si lahko pridrži pravico, da se ta člen v celoti ne uporablja za njene zajete davčne sporazume.
5. Vsaka pogodbenica, ki ni dala pridržka iz četrtega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v pododstavku a tretjega odstavka, in navede številko člena in odstavka vsake take določbe. Prvi odstavek se v zvezi z določbo zajetega davčnega sporazuma uporablja le, kadar vse pogodbene jurisdikcije pošljejo uradno obvestilo v zvezi s to določbo.
6. Vsaka pogodbenica, ki ni dala pridržka iz četrtega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v pododstavku b tretjega odstavka, in navede številko člena in odstavka vsake take določbe. Drugi odstavek se v zvezi z določbo zajetega davčnega sporazuma uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s to določbo.
13. člen – umetno izogibanje statusu stalne poslovne enote z uporabo izjem za posebej navedene dejavnosti
1. Pogodbenica se lahko odloči, da uporabi drugi odstavek (možnost A), ali tretji odstavek (možnost B), ali da ne uporabi nobene od teh možnosti.
2. Ne glede na določbe zajetega davčnega sporazuma, ki opredeljujejo izraz »stalna poslovna enota«, se šteje, da izraz »stalna poslovna enota« ne vključuje:
a) dejavnosti, ki so posebej navedene v zajetem davčnem sporazumu (preden se spremeni s to konvencijo) kot dejavnosti, za katere se šteje, da ne pomenijo stalne poslovne enote, ne glede na to, ali je ta izjema od statusa stalne poslovne enote odvisna od tega, ali je ta dejavnost pripravljalna ali pomožna,
b) vzdrževanja stalnega mesta poslovanja samo za opravljanje katere koli dejavnosti, ki ni opisana v pododstavku a, za podjetje,
c) vzdrževanja stalnega mesta poslovanja samo za katero koli kombinacijo dejavnosti, omenjenih v pododstavkih a in b,
če je taka dejavnost ali v primeru pododstavka c celotna dejavnost stalnega mesta poslovanja pripravljalna ali pomožna.
3. Ne glede na določbe zajetega davčnega sporazuma, ki opredeljujejo izraz »stalna poslovna enota«, se šteje, da izraz »stalna poslovna enota« ne vključuje:
a) dejavnosti, ki so posebej navedene v zajetem davčnem sporazumu (preden se spremeni s to konvencijo) kot dejavnosti, za katere se šteje, da ne pomenijo stalne poslovne enote, ne glede na to, ali je ta izjema od statusa stalne poslovne enote odvisna od tega, ali je ta dejavnost pripravljalna ali pomožna, razen če ustrezna določba zajetega davčnega sporazuma izrecno določa, da se za posebej navedeno dejavnost šteje, da ne pomeni stalne poslovne enote, če je ta dejavnost pripravljalna ali pomožna;
b) vzdrževanja stalnega mesta poslovanja samo za opravljanje katere koli dejavnosti, ki ni opisana v pododstavku a, za podjetje, če je ta dejavnost pripravljalna ali pomožna;
c) vzdrževanja stalnega mesta poslovanja samo za katero koli kombinacijo dejavnosti, omenjenih v pododstavkih a in b, če je celotna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna.
4. Določba zajetega davčnega sporazuma (kakor se lahko spremeni z drugim ali tretjim odstavkom) s posebej navedenimi dejavnostmi, za katere se šteje, da ne pomenijo stalne poslovne enote, se ne uporablja za stalno mesto poslovanja, ki ga uporablja ali vzdržuje podjetje, če to podjetje ali tesno povezano podjetje opravlja poslovne dejavnosti na istem ali drugem kraju v isti pogodbeni jurisdikciji in:
a) to mesto ali drugo mesto pomeni stalno poslovno enoto za podjetje ali tesno povezano podjetje v skladu z določbami zajetega davčnega sporazuma, ki opredeljujejo stalno poslovno enoto, 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.
5. a) Drugi ali tretji odstavek se uporabljata namesto ustreznih delov določb zajetega davčnega sporazuma s posebej navedenimi dejavnostmi, za katere se šteje, da ne pomenijo stalne poslovne enote, tudi če se dejavnost opravlja prek stalnega mesta poslovanja (ali določb zajetega davčnega sporazuma, ki imajo primerljiv učinek).
b) Četrti odstavek se uporablja za določbe zajetega davčnega sporazuma (kakor se lahko spremenijo z drugim ali tretjim odstavkom) s posebej navedenimi dejavnostmi, za katere se šteje, da ne pomenijo stalne poslovne enote, tudi če se dejavnost opravlja prek stalnega mesta poslovanja (ali določb zajetega davčnega sporazuma, ki imajo primerljiv učinek).
6. Pogodbenica si lahko pridrži pravico, da:
a) se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) se drugi odstavek ne uporablja za njene zajete davčne sporazume, ki izrecno navajajo, da se za seznam posebej navedenih dejavnosti šteje, da ne pomeni stalne poslovne enote le, če je vsaka od dejavnosti pripravljalna ali pomožna;
c) se četrti odstavek ne uporablja za njene zajete davčne sporazume.
7. Vsaka pogodbenica, ki se odloči, da bo uporabila možnost iz prvega odstavka, depozitarja uradno obvesti o izbrani možnosti. Tako uradno obvestilo vključuje tudi seznam vseh njenih zajetih davčnih sporazumov, ki vsebujejo določbo, opisano v pododstavku a petega odstavka, z navedbo številke člena in odstavka vsake take določbe. Možnost se v zvezi z dano določbo zajetega davčnega sporazuma uporablja le, kadar se vse pogodbene jurisdikcije odločijo, da uporabijo isto možnost in pošljejo tako uradno obvestilo v zvezi s to določbo.
8. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a ali c šestega odstavka, in se ne odloči za uporabo katere od možnosti iz prvega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v pododstavku b petega odstavka, z navedbo številke člena in odstavka vsake take določbe. Četrti odstavek se v zvezi z dano določbo zajetega davčnega sporazuma uporablja le, kadar vse pogodbene jurisdikcije pošljejo uradno obvestilo v zvezi s to določbo na podlagi tega ali sedmega odstavka.
14. člen – razdelitev pogodb
1. Izključno zaradi ugotavljanja, ali je preseženo obdobje (so presežena obdobja) iz določbe zajetega davčnega sporazuma, v kateri je navedeno obdobje (so navedena obdobja), po poteku katerega (katerih) posebej navedeni projekti ali dejavnosti pomenijo stalno poslovno enoto:
a) kadar podjetje ene pogodbene jurisdikcije opravlja dejavnosti v drugi pogodbeni jurisdikciji na mestu, ki je gradbišče, projekt gradnje oziroma postavitve ali drug, v ustrezni določbi zajetega davčnega sporazuma posebej naveden projekt, ali opravlja nadzorne ali svetovalne dejavnosti v zvezi s takim mestom, v primeru določbe zajetega davčnega sporazuma, v kateri so navedene take dejavnosti, in se te dejavnosti opravljajo v enem ali več obdobjih, ki so skupno daljša od 30 dni, vendar niso daljša od obdobja ali obdobij iz ustrezne določbe zajetega davčnega sporazuma, in
b) kadar eno podjetje ali več podjetij, ki so s prvo omenjenim podjetjem tesno povezana, opravljajo povezane dejavnosti v tej drugi pogodbeni jurisdikciji na istem gradbišču, projektu gradnje oziroma postavitve ali drugem mestu, opredeljenem v ustrezni določbi zajetega davčnega sporazuma (ali kadar se ustrezna določba zajetega davčnega sporazuma uporablja za nadzorne ali svetovalne dejavnosti v povezavi s takim gradbiščem, projektom gradnje oziroma postavitve ali drugim mestom), v različnih obdobjih, pri čemer je vsako od njih daljše od 30 dni,
se ta različna obdobja prištejejo k skupnemu obdobju, v katerem je prvo omenjeno podjetje opravljalo dejavnosti na tem gradbišču, projektu gradnje oziroma postavitve ali drugem mestu, opredeljenem v ustrezni določbi zajetega davčnega sporazuma.
2. Prvi odstavek se uporablja namesto določb zajetega davčnega sporazuma, če te določbe obravnavajo razdelitev pogodb na več delov zaradi izogibanja uporabi obdobja ali obdobij v zvezi z obstojem stalne poslovne enote za posebej navedene projekte ali dejavnosti iz prvega odstavka, ali če zajeti davčni sporazum ne vsebuje takih določb.
3. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume;
b) da se ta člen v celoti ne uporablja v zvezi z določbami njenih zajetih davčnih sporazumov, ki se nanašajo na iskanje ali izkoriščanje naravnih virov.
4. Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a tretjega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v drugem odstavku, glede katere ni dan pridržek iz pododstavka b tretjega odstavka, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti z določbami prvega odstavka v obsegu, določenem v drugem odstavku. V drugih primerih prvi odstavek prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s prvim odstavkom.
15. člen – opredelitev osebe, ki je tesno povezana s podjetjem
1. Za namene določb zajetega davčnega sporazuma, ki se spreminjajo z drugim odstavkom 12. člena (umetno izogibanje statusu stalne poslovne enote s komisijskimi aranžmaji in podobnimi strategijami), četrtim odstavkom 13. člena (umetno izogibanje statusu stalne poslovne enote z uporabo izjem za posebej navedene dejavnosti) ali s prvim odstavkom 14. člena (razdelitev pogodb), 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 izmed njiju 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.
2. Pogodbenica, ki da pridržke iz četrtega odstavka 12. člena (umetno izogibanje statusu stalne poslovne enote s komisijskimi aranžmaji in podobnimi strategijami), iz pododstavka a ali c šestega odstavka 13. člena (umetno izogibanje statusu stalne poslovne enote z uporabo izjem za posebej navedene dejavnosti) in iz pododstavka a tretjega odstavka 14. člena (razdelitev pogodb), si lahko pridrži pravico, da se ta člen v celoti ne uporablja za zajete davčne sporazume, za katere veljajo ti pridržki.
V. del Izboljšanje reševanja sporov
16. člen – postopek skupnega dogovarjanja
1. Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh pogodbenih jurisdikcij zanjo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma, lahko ne glede na pravna sredstva, ki ji jih zagotavlja domače pravo teh pogodbenih jurisdikcij, predloži zadevo pristojnemu organu katere koli od pogodbenih jurisdikcij. 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 zajetega davčnega sporazuma.
2. Če pristojni organ meni, da je pritožba upravičena, in če sam ne more najti zadovoljive rešitve, si prizadeva zadevo rešiti s skupnim dogovorom s pristojnim organom druge pogodbene jurisdikcije, da bi se izognili obdavčenju, ki ni v skladu z zajetim davčnim sporazumom. Vsak doseženi dogovor se izvaja ne glede na roke v domačem pravu pogodbenih jurisdikcij.
3. Pristojna organa pogodbenih jurisdikcij si prizadevata s skupnim dogovorom rešiti katere koli težave ali odpraviti dvome, ki nastanejo pri razlagi ali uporabi zajetega davčnega sporazuma. Poleg tega se lahko posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih zajeti davčni sporazum ne predvideva.
4. a) i) Prvi stavek prvega odstavka se uporablja namesto določb zajetega davčnega sporazuma (ali njihovih delov), po katerih lahko oseba, kadar meni, da imajo ali bodo imela dejanja ene ali obeh pogodbenih jurisdikcij zanjo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma, ne glede na pravna sredstva, ki jih zagotavlja domače pravo teh pogodbenih jurisdikcij, predloži zadevo pristojnemu organu pogodbene jurisdikcije, katere rezident je, vključno z določbami, po katerih lahko ta oseba zadevo predloži pristojnemu organu pogodbene jurisdikcije, katere državljan je, če ta zadeva spada pod določbe zajetega davčnega sporazuma, ki se nanašajo na enako obravnavanje na podlagi državljanstva, ali če zajeti davčni sporazum ne vsebuje takih določb.
ii) Drugi stavek prvega odstavka se uporablja namesto določb zajetega davčnega sporazuma, po katerih je treba zadevo iz prvega stavka prvega odstavka predložiti v posebej navedenem obdobju, ki je krajše od treh let od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma, ali če zajeti davčni sporazum ne vsebuje določbe, v kateri je navedeno obdobje, v katerem je treba predložiti tako zadevo.
b) i) Prvi stavek drugega odstavka se uporablja, če zajeti davčni sporazum ne vsebuje določb, po katerih si pristojni organ, ki mu oseba iz prvega odstavka predloži zadevo, če meni, da je pritožba upravičena, in če sam ne more najti zadovoljive rešitve, prizadeva rešiti zadevo s skupnim dogovorom s pristojnim organom druge pogodbene jurisdikcije, da bi se izognili obdavčenju, ki ni v skladu z zajetim davčnim sporazumom.
ii) Drugi stavek drugega odstavka se uporablja, če zajeti davčni sporazum ne vsebuje določb, po katerih se vsak doseženi dogovor izvaja ne glede na roke v domačem pravu pogodbenih jurisdikcij.
c) i) Prvi stavek tretjega odstavka se uporablja, če zajeti davčni sporazum ne vsebuje določb, po katerih si pristojna organa pogodbenih jurisdikcij prizadevata s skupnim dogovorom rešiti katere koli težave ali odpraviti dvome, ki nastanejo pri razlagi ali uporabi zajetega davčnega sporazuma.
ii) Drugi stavek tretjega odstavka se uporablja, če zajeti davčni sporazum ne vsebuje določb, po katerih se lahko pristojna organa pogodbenih jurisdikcij posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih zajeti davčni sporazum ne predvideva.
5. Pogodbenica si lahko pridrži pravico:
a) da se prvi stavek prvega odstavka ne uporablja za njene zajete davčne sporazume, ker namerava izpolniti minimalni standard za izboljšanje reševanja sporov po svežnju BEPS OECD/G20 z zagotavljanjem, da lahko na podlagi vsakega njenega zajetega davčnega sporazuma (razen zajetega davčnega sporazuma, ki osebi omogoča, da zadevo predloži pristojnemu organu katere koli od pogodbenih jurisdikcij) oseba, kadar meni, da imajo ali bodo imela dejanja ene ali obeh pogodbenih jurisdikcij zanjo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma, ne glede na pravna sredstva, ki ji jih zagotavlja domače pravo teh pogodbenih jurisdikcij, predloži zadevo pristojnemu organu pogodbene jurisdikcije, katere rezident je, ali če zadeva, ki jo predloži, spada pod določbo zajetega davčnega sporazuma, ki se nanaša na enako obravnavanje na podlagi državljanstva, pristojnemu organu pogodbene jurisdikcije, katere državljan je, poleg tega bo pristojni organ te pogodbene jurisdikcije vzpostavil postopek dvostranskega obveščanja ali posvetovanja s pristojnim organom druge pogodbene jurisdikcije o primerih, za katere pristojni organ, ki mu je bila zadeva v postopku skupnega dogovarjanja predložena, meni, da pritožba davkoplačevalca ni upravičena;
b) da se drugi stavek prvega odstavka ne uporablja za njene zajete davčne sporazume, ki ne določajo, da je treba zadevo iz prvega stavka prvega odstavka predložiti v določenem obdobju, ker namerava izpolniti minimalni standard za izboljšanje reševanja sporov po svežnju BEPS OECD/G20 z zagotavljanjem, da lahko davkoplačevalec iz prvega odstavka za namene vseh takih zajetih davčnih sporazumov zadevo predloži v najmanj treh letih od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma;
c) da se drugi stavek drugega odstavka ne uporablja za njene zajete davčne sporazume:
i) ker se za namene vseh njenih zajetih davčnih sporazumov kateri koli dogovor, ki se doseže v postopku skupnega dogovarjanja, izvede ne glede na roke v domači zakonodaji pogodbenih jurisdikcij, ali
ii) ker namerava za namene vseh svojih zajetih davčnih sporazumov izpolniti minimalni standard za izboljšanje reševanja sporov po svežnju BEPS OECD/G20, tako da bo pri svojih pogajanjih o dvostranskih mednarodnih sporazumih sprejela določbo mednarodnega sporazuma, po kateri:
A) pogodbeni jurisdikciji ne prilagodita dobička, ki se pripiše stalni poslovni enoti podjetja ene od pogodbenih jurisdikcij, po poteku obdobja, o katerem se medsebojno dogovorita pogodbeni jurisdikciji, po koncu davčnega leta, v katerem bi se dobiček pripisal tej stalni poslovni enoti (ta določba se ne uporablja pri goljufiji, veliki malomarnosti ali namernem neizpolnjevanju obveznosti), in
B) pogodbeni jurisdikciji v dobiček podjetja ne vključita in ustrezno ne obdavčita dobička, ki bi prirasel temu podjetju, vendar mu zaradi pogojev iz določbe zajetega davčnega sporazuma, ki se nanaša na povezana podjetja, ni prirasel, po poteku obdobja, o katerem se medsebojno dogovorita pogodbeni jurisdikciji, po koncu davčnega leta, v katerem bi dobiček prirasel temu podjetju (ta določba se ne uporablja pri goljufiji, veliki malomarnosti ali namernem neizpolnjevanju obveznosti).
6. a) Vsaka pogodbenica, ki ni dala pridržka iz pododstavka a petega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v točki i pododstavka a četrtega odstavka, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti s prvim stavkom prvega odstavka. V drugih primerih prvi stavek prvega odstavka prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s tem stavkom.
b) Vsaka pogodbenica, ki ni dala pridržka iz pododstavka b petega odstavka, depozitarja uradno obvesti o:
i) seznamu svojih zajetih davčnih sporazumov, ki vsebujejo določbo, da je treba zadevo iz prvega stavka prvega odstavka predložiti v posebej navedenem obdobju, ki je krajše od treh let od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma, z navedbo številke člena in odstavka vsake take določbe; dana določba zajetega davčnega sporazuma se nadomesti z drugim stavkom prvega odstavka, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s to določbo; v drugih primerih drugi stavek prvega odstavka ob upoštevanju točke ii prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive z drugim stavkom prvega odstavka;
ii) seznamu vseh svojih zajetih davčnih sporazumov, ki vsebujejo določbo, da je treba zadevo iz prvega stavka prvega odstavka predložiti v posebej navedenem obdobju, ki traja najmanj tri leta od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma, z navedbo številke člena in odstavka vsake take določbe; drugi stavek prvega odstavka se ne uporablja za zajeti davčni sporazum, kadar je katera koli pogodbena jurisdikcija poslala tako uradno obvestilo v zvezi s tem zajetim davčnim sporazumom.
c) Vsaka pogodbenica depozitarja uradno obvesti:
i) o seznamu svojih zajetih davčnih sporazumov, ki ne vsebujejo določbe, opisane v točki i pododstavka b četrtega odstavka; prvi stavek drugega odstavka se za zajeti davčni sporazum uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s tem zajetim davčnim sporazumom;
ii) v primeru pogodbenice, ki ni dala pridržka iz pododstavka c petega odstavka, o seznamu svojih zajetih davčnih sporazumov, ki ne vsebujejo določbe, opisane v točki ii pododstavka b četrtega odstavka; drugi stavek drugega odstavka se za zajeti davčni sporazum uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s tem zajetim davčnim sporazumom.
d) Vsaka pogodbenica depozitarja uradno obvesti o:
i) seznamu svojih zajetih davčnih sporazumov, ki ne vsebujejo določbe, opisane v točki i pododstavka c četrtega odstavka; prvi stavek tretjega odstavka se za zajeti davčni sporazum uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s tem zajetim davčnim sporazumom;
ii) seznamu svojih zajetih davčnih sporazumov, ki ne vsebujejo določbe, opisane v točki ii pododstavka c četrtega odstavka; drugi stavek tretjega odstavka se za zajeti davčni sporazum uporablja le, kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi s tem zajetim davčnim sporazumom.
17. člen – ustrezne prilagoditve
1. Kadar ena pogodbena jurisdikcija v dobiček podjetja te pogodbene jurisdikcije vključi – in ustrezno obdavči – dobiček, za katerega je bilo že obdavčeno podjetje druge pogodbene jurisdikcije v tej drugi pogodbeni jurisdikciji, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prvo omenjene pogodbene jurisdikcije, če bi bili pogoji, vzpostavljeni med podjetjema, taki, kakor bi jih vzpostavili neodvisni podjetji, ta druga pogodbena jurisdikcija ustrezno prilagodi znesek davka, ki se v tej pogodbeni jurisdikciji obračuna od tega dobička. Pri določanju take prilagoditve je treba upoštevati druge določbe zajetega davčnega sporazuma, pristojna organa pogodbenih jurisdikcij pa se po potrebi med seboj posvetujeta.
2. Prvi odstavek se uporablja namesto določbe, po kateri mora ena pogodbena jurisdikcija ustrezno prilagoditi znesek davka, ki se v tej pogodbeni jurisdikciji obračuna od dobička podjetja te pogodbene jurisdikcije, kadar druga pogodbena jurisdikcija ta dobiček vključi v dobiček podjetja te druge pogodbene jurisdikcije in ga ustrezno obdavči in je tako vključeni dobiček dobiček, ki bi prirasel podjetju te druge pogodbene jurisdikcije, če bi bili pogoji, vzpostavljeni med podjetjema, taki, kakor bi jih vzpostavili neodvisni podjetji, ali če take določbe ni.
3. Pogodbenica si lahko pridrži pravico:
a) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume, ki že vsebujejo določbo, opisano v drugem odstavku;
b) da se ta člen v celoti ne uporablja za njene zajete davčne sporazume na podlagi tega, da kadar njeni zajeti davčni sporazumi ne vsebujejo določbe iz drugega odstavka:
i) opravi ustrezno prilagoditev iz prvega odstavka ali
ii) si njen pristojni organ prizadeva rešiti zadevo na podlagi določb zajetega davčnega sporazuma, ki se nanašajo na postopek skupnega dogovarjanja;
c) če je pogodbenica dala pridržek iz točke ii pododstavka c petega odstavka 16. člena (postopek skupnega dogovarjanja), da se ta člen v celoti ne uporablja za njene zajete davčne sporazume na podlagi tega, da pri svojih pogajanjih o dvostranskih mednarodnih sporazumih sprejme določbo mednarodnega sporazuma vrste iz prvega odstavka, če se pogodbene jurisdikcije dogovorijo o tej določbi in določbah iz točke ii pododstavka c petega odstavka 16. člena (postopek skupnega dogovarjanja).
4. Vsaka pogodbenica, ki ni dala pridržka iz tretjega odstavka, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov vsebuje določbo, opisano v drugem odstavku, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar vse pogodbene jurisdikcije pošljejo tako uradno obvestilo v zvezi z dano določbo zajetega davčnega sporazuma, se ta določba nadomesti z določbami prvega odstavka. V drugih primerih prvi odstavek prevlada nad določbami zajetega davčnega sporazuma le, če so te določbe nezdružljive s prvim odstavkom.
18. člen – odločitev o uporabi VI. dela
Pogodbenica se lahko odloči, da za svoje zajete davčne sporazume uporabi ta del, in o tem uradno obvesti depozitarja. Ta del se v zvezi z dvema pogodbenima jurisdikcijama za zajeti davčni sporazum uporablja le, kadar obe pogodbeni jurisdikciji pošljeta tako uradno obvestilo.
19. člen – obvezna in zavezujoča arbitraža
1. Kadar:
a) na podlagi določbe zajetega davčnega sporazuma (kakor se lahko spremeni s prvim odstavkom 16. člena (postopek skupnega dogovarjanja)), ki določa, da lahko oseba predloži zadevo pristojnemu organu pogodbene jurisdikcije, kadar ta oseba meni, da imajo ali bodo imela dejanja ene ali obeh pogodbenih jurisdikcij zanjo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma (kakor se lahko spremeni s to konvencijo), oseba predloži zadevo pristojnemu organu pogodbene jurisdikcije, ker so imela dejanja ene ali obeh pogodbenih jurisdikcij zanjo za posledico obdavčenje, ki ni v skladu z določbami zajetega davčnega sporazuma (kakor se lahko spremeni s to konvencijo), in
b) se pristojni organi ne morejo dogovoriti o rešitvi zadeve v skladu z določbo zajetega davčnega sporazuma (kakor se lahko spremeni z drugim odstavkom 16. člena (postopek skupnega dogovarjanja)), ki določa, da si pristojni organ prizadeva rešiti zadevo s skupnim dogovorom s pristojnim organom druge pogodbene jurisdikcije v dveh letih od začetnega dne iz osmega ali devetega odstavka, odvisno od primera (razen če se pred potekom tega obdobja pristojni organi pogodbenih jurisdikcij ne dogovorijo o drugačnem obdobju v zvezi s to zadevo in o takem dogovoru obvestijo osebo, ki je zadevo predložila),
se na pisno zahtevo osebe katera koli nerešena vprašanja, ki izhajajo iz zadeve, predložijo v arbitražo, kot je navedeno v tem delu, v skladu s katerimi koli pravili ali postopki, o katerih se dogovorijo pristojni organi pogodbenih jurisdikcij v skladu z desetim odstavkom.
2. Kadar pristojni organ prekine postopek skupnega dogovarjanja iz prvega odstavka, ker zadevo v zvezi z enim ali več enakimi vprašanji obravnava sodišče ali upravno sodišče, rok, ki je določen v pododstavku b prvega odstavka, preneha teči, dokler sodišče ali upravno sodišče ne sprejme končne odločitve oziroma je zadeva prekinjena ali umaknjena. Poleg tega, kadar se oseba, ki je predložila zadevo, in pristojni organ dogovorita o prekinitvi postopka skupnega dogovarjanja, v času trajanja take prekinitve rok iz pododstavka b prvega odstavka ne teče.
3. Kadar se oba pristojna organa strinjata, da oseba, na katero se zadeva neposredno nanaša, ni pravočasno zagotovila katerih koli dodatnih bistvenih informacij, ki jih je zahteval eden ali drugi pristojni organ po začetku teka roka iz pododstavka b prvega odstavka, se obdobje iz pododstavka b prvega odstavka podaljša za čas, ki je enak obdobju, ki se začne na dan, ko so bile informacije zahtevane, in konča na dan, ko so bile te informacije zagotovljene.
4. a) Arbitražna odločitev v zvezi z vprašanji, ki so bila predložena v arbitražo, se izvede s skupnim dogovorom o zadevi iz prvega odstavka. Taka arbitražna odločitev je končna.
b) Arbitražna odločitev je zavezujoča za obe pogodbeni jurisdikciji, razen če:
i) oseba, na katero se zadeva neposredno nanaša, ne sprejme skupnega dogovora, s katerim se izvede arbitražna odločitev. V takem primeru ni upravičeno, da bi pristojni organi zadevo še naprej kakor koli obravnavali. Šteje se, da oseba, na katero se zadeva neposredno nanaša, ne sprejme skupnega dogovora, s katerim se izvaja arbitražna odločitev o zadevi, če katera koli oseba, na katero se zadeva neposredno nanaša, v 60 dneh po dnevu, ko ji je bilo poslano obvestilo o skupnem dogovoru, iz obravnave pred katerim koli sodiščem ali upravnim sodiščem umakne vsa vprašanja, razrešena v skupnem dogovoru, s katerim se izvede arbitražna odločitev, ali kako drugače konča kateri koli postopek pred sodiščem ali upravnim sodiščem v zvezi s temi vprašanji na način, ki je v skladu s tem skupnim dogovorom;
ii) je v končni odločitvi sodišč ene od pogodbenih jurisdikcij navedeno, da je arbitražna odločitev neveljavna. V takem primeru se šteje, da zahteva za arbitražo iz prvega odstavka ni bila predložena in da arbitražni postopek ni potekal (razen za namene 21. člena (zaupnost arbitražnega postopka) in 25. člena (stroški arbitražnega postopka)). V takem primeru se lahko predloži nova zahteva za arbitražo, razen če se pristojni organi strinjajo, da taka nova zahteva ni dopustna;
iii) oseba, na katero se zadeva neposredno nanaša, pred katerim koli sodiščem ali upravnim sodiščem nadaljuje postopek glede vprašanj, rešenih v skupnem dogovoru, s katerim se izvede arbitražna odločitev.
5. Pristojni organ, ki je prejel začetno zahtevo za postopek skupnega dogovarjanja iz pododstavka a prvega odstavka, v dveh koledarskih mesecih od prejema zahteve:
a) osebi, ki je predložila zadevo, pošlje obvestilo o prejemu zahteve in
b) pristojnemu organu druge pogodbene jurisdikcije pošlje obvestilo o tej zahtevi, skupaj s kopijo zahteve.
6. Pristojni organ v treh koledarskih mesecih po prejemu zahteve za postopek skupnega dogovarjanja (ali kopije te zahteve od pristojnega organa druge pogodbene jurisdikcije):
a) obvesti osebo, ki je predložila zadevo, in drug pristojni organ, da je prejel informacije, potrebne za začetek vsebinske obravnave zadeve, ali
b) od te osebe zahteva dodatne informacije v ta namen.
7. Kadar v skladu s pododstavkom b šestega odstavka eden ali oba pristojna organa od osebe, ki je predložila zadevo, zahtevata dodatne informacije, ki so potrebne za začetek vsebinske obravnave zadeve, pristojni organ, ki je zaprosil za dodatne informacije, v treh koledarskih mesecih od prejema dodatnih informacij od te osebe to osebo in drug pristojni organ obvesti:
a) da je prejel zahtevane informacije ali
b) da nekatere zahtevane informacije še vedno manjkajo.
8. Kadar noben pristojni organ ne zahteva dodatnih informacij v skladu s pododstavkom b šestega odstavka, je začetni dan iz prvega odstavka zgodnejši od:
a) dneva, ko oba pristojna organa obvestita osebo, ki je predložila zadevo, v skladu s pododstavkom a šestega odstavka, in
b) dneva, ki je tri koledarske mesece po dnevu obvestila pristojnemu organu druge pogodbene jurisdikcije v skladu s pododstavkom b petega odstavka.
9. Kadar se zahtevajo dodatne informacije v skladu s pododstavkom b šestega odstavka, je začetni dan iz prvega odstavka zgodnejši od:
a) zadnjega dneva, ko pristojni organi, ki so zahtevali dodatne informacije, obvestijo osebo, ki je predložila zadevo, in drug pristojni organ v skladu s pododstavkom a sedmega odstavka, in
b) dneva, ki je tri koledarske mesece po dnevu, ko oba pristojna organa prejmeta vse informacije, ki jih je od osebe, ki je predložila zadevo, zahteval kateri koli izmed teh pristojnih organov.
Če pa eden ali oba pristojna organa pošljeta obvestilo iz pododstavka b sedmega odstavka, se tako obvestilo obravnava kot zahtevek za dodatne informacije na podlagi pododstavka b šestega odstavka.
10. Pristojni organi pogodbenih jurisdikcij s skupnim dogovorom (v skladu s členom ustreznega zajetega davčnega sporazuma, ki se nanaša na postopke skupnega dogovarjanja) uredijo način uporabe tega dela, vključno z minimalnimi informacijami, ki jih vsak pristojni organ potrebuje, da začne vsebinsko obravnavati zadevo. Tak dogovor se sklene pred dnevom, ko je mogoče nerešena vprašanja v zadevi prvič predložiti v arbitražo, in se lahko občasno spreminja.
11. Pogodbenica si lahko za namene uporabe tega člena za svoje zajete davčne sporazume pridrži pravico, da dveletno obdobje iz pododstavka b prvega odstavka nadomesti s triletnim obdobjem.
12. Pogodbenica si lahko pridrži pravico, da se za njene zajete davčne sporazume ne glede na druge določbe tega člena uporabljajo naslednja pravila:
a) katero koli nerešeno vprašanje, ki izhaja iz zadeve v postopku skupnega dogovarjanja, se, čeprav spada v področje uporabe arbitražnega postopka, določenega s to konvencijo, ne predloži v arbitražo, če je o tem vprašanju že odločilo sodišče ali upravno sodišče katere koli od pogodbenih jurisdikcij;
b) če sodišče ali upravno sodišče ene od pogodbenih jurisdikcij – kadar koli po predložitvi zahteve za arbitražo in preden arbitražni senat sporoči svojo odločitev pristojnim organom pogodbenih jurisdikcij – odloči o vprašanju, se arbitražni postopek konča.
20. člen – imenovanje arbitrov
1. Razen če se pristojni organi pogodbenih jurisdikcij skupno ne dogovorijo o drugačnih pravilih, se za namene tega dela uporabljajo drugi do četrti odstavek.
2. Imenovanje članov arbitražnega senata urejajo naslednja pravila:
a) Arbitražni senat je sestavljen iz treh posameznikov s strokovnim znanjem ali izkušnjami s področja mednarodnih davčnih zadev.
b) Vsak pristojni organ imenuje enega člana senata v 60 dneh od dneva predložitve zahteve za arbitražo na podlagi prvega odstavka 19. člena (obvezna in zavezujoča arbitraža). Dva na tak način imenovana člana senata v 60 dneh od poznejšega od njunih imenovanj imenujeta tretjega člana, ki opravlja funkcijo predsednika arbitražnega senata. Predsednik ne sme biti državljan niti rezident nobene od pogodbenih jurisdikcij.
c) Vsak imenovani član arbitražnega senata mora biti ob sprejemu imenovanja nepristranski in neodvisen od pristojnih organov, davčnih uprav in ministrstev za finance pogodbenih jurisdikcij in od vseh oseb, na katere se zadeva neposredno nanaša (in njihovih svetovalcev); svojo nepristranskost in neodvisnost mora ohranjati ves čas postopka in se v razumnem obdobju po njem izogibati vsakršnemu ravnanju, ki bi lahko ogrozilo vtis nepristranskosti in neodvisnosti arbitrov v zvezi s postopkom.
3. Če pristojni organ pogodbene jurisdikcije ne imenuje člana arbitražnega senata na način in v rokih, ki so določeni v drugem odstavku ali o katerih se dogovorijo pristojni organi pogodbenih jurisdikcij, člana v imenu tega pristojnega organa imenuje uradna oseba na najvišjem položaju v Centru za davčno politiko in upravo Organizacije za gospodarsko sodelovanje in razvoj, ki ni državljan nobene od pogodbenih jurisdikcij.
4. Če prva dva člana arbitražnega senata ne imenujeta predsednika na način in v rokih, ki so določeni v drugem odstavku ali o katerih se dogovorijo pristojni organi pogodbenih jurisdikcij, predsednika imenuje uradna oseba na najvišjem položaju v Centru za davčno politiko in upravo Organizacije za gospodarsko sodelovanje in razvoj, ki ni državljan nobene od pogodbenih jurisdikcij.
21. člen – zaupnost arbitražnega postopka
1. Izključno za namene uporabe določb tega dela, ustreznega zajetega davčnega sporazuma in domače zakonodaje pogodbenih jurisdikcij v zvezi z izmenjavo informacij, zaupnostjo in upravno pomočjo se člani arbitražnega senata in največ trije člani osebja na člana (in potencialni arbitri samo, če je to potrebno za preverjanje njihove sposobnosti za izpolnjevanje zahtev za arbitre) štejejo za osebe ali organe, ki se jim lahko razkrijejo informacije. Informacije, ki jih prejme arbitražni senat ali potencialni arbitri, in informacije, ki jih pristojni organi prejmejo od arbitražnega senata, se štejejo za informacije, ki se izmenjajo na podlagi določb zajetega davčnega sporazuma, ki se nanašajo na izmenjavo informacij in upravno pomoč.
2. Pristojni organi pogodbenih jurisdikcij zagotovijo, da se člani arbitražnega senata in njihovo osebje še pred delovanjem v arbitražnem postopku pisno zavežejo, da bodo katere koli informacije v zvezi z arbitražnim postopkom obravnavali v skladu z obveznostmi glede zaupnosti in nerazkritja, opisanimi v določbah zajetega davčnega sporazuma, ki se nanašajo na izmenjavo informacij in upravno pomoč, ter tistimi na podlagi veljavne zakonodaje pogodbenih jurisdikcij.
22. člen – rešitev zadeve pred koncem arbitraže
Za namene tega dela in določb ustreznega zajetega davčnega sporazuma, ki omogočajo reševanje zadev s skupnim dogovarjanjem, se postopek skupnega dogovarjanja in arbitražni postopek v zvezi z zadevo končata, če kadar koli po predložitvi zahteve za arbitražo in preden arbitražni senat sporoči svojo odločitev pristojnim organom pogodbenih jurisdikcij:
a) pristojna organa pogodbenih jurisdikcij dosežeta skupni dogovor o rešitvi zadeve ali
b) oseba, ki je predložila zadevo, umakne zahtevo za arbitražo ali postopek skupnega dogovarjanja.
23. člen – vrsta arbitražnega postopka
1. Razen če se pristojni organi pogodbenih jurisdikcij skupno ne dogovorijo o drugačnih pravilih, za arbitražni postopek v skladu s tem delom veljajo naslednja pravila:
a) potem ko se zadeva predloži v arbitražo, pristojni organ vsake pogodbene jurisdikcije arbitražnemu senatu do dogovorjenega dneva predloži predlog rešitve vseh nerešenih vprašanj v zadevi (ob upoštevanju vseh predhodnih dogovorov v tej zadevi, doseženih med pristojnimi organi pogodbenih jurisdikcij). Predlagana rešitev se omeji na razporeditev posebej opredeljenih denarnih zneskov (na primer dohodka ali izdatka) ali, če je določena, na najvišjo stopnjo davka, ki se obračuna v skladu z zajetim davčnim sporazumom, za vsako prilagoditev ali podobno vprašanje v zadevi. Kadar se pristojni organi pogodbenih jurisdikcij ne dogovorijo o vprašanju, ki se nanaša na pogoje za uporabo določbe ustreznega zajetega davčnega sporazuma (v nadaljevanju: izhodiščno vprašanje), na primer glede rezidentstva posameznika ali obstoja stalne poslovne enote, lahko pristojni organi predložijo alternativne predloge rešitev v zvezi z vprašanji, opredelitev katerih je odvisna od rešitve takih izhodiščnih vprašanj;
b) pristojni organ vsake pogodbene jurisdikcije lahko arbitražnemu senatu v obravnavo predloži tudi spremljevalni dokument o stališču. Vsak pristojni organ, ki predloži predlog rešitve ali spremljevalni dokument o stališču, drugemu pristojnemu organu izvod zagotovi do dneva, ko je treba predložiti predlog rešitve in spremljevalni dokument o stališču. Vsak pristojni organ lahko arbitražnemu senatu do dogovorjenega dne predloži tudi odgovor v zvezi s predlagano rešitvijo in spremljevalnim dokumentom o stališču, ki ju predloži drug pristojni organ. Izvod predloženega odgovora se drugemu pristojnemu organu zagotovi do dneva, ko je treba predložiti odgovor.
c) arbitražni senat kot svojo odločitev izbere eno od predlaganih rešitev zadeve, ki so jo predložili pristojni organi, v zvezi z vsakim vprašanjem in katerim koli mejnim vprašanjem, pri čemer odločitve ne utemelji ali kako drugače obrazloži. Arbitražna odločitev se sprejme z navadno večino članov senata. Arbitražni senat svojo odločitev pisno sporoči pristojnim organom pogodbenih jurisdikcij. Arbitražna odločitev nima precedenčne vrednosti.
2. Za namene uporabe tega člena za svoje zajete davčne sporazume si pogodbenica lahko pridrži pravico, da se prvi odstavek ne uporablja za njene zajete davčne sporazume. Razen če se pristojni organi pogodbenih jurisdikcij medsebojno ne dogovorijo o drugačnih pravilih, v takem primeru za arbitražni postopek veljajo naslednja pravila:
a) potem ko se zadeva predloži v arbitražo, pristojni organ vsake pogodbene jurisdikcije vsem članom senata brez nepotrebnega odlašanja zagotovi katere koli informacije, ki so lahko potrebne za arbitražno odločitev. Razen če se pristojni organi pogodbenih jurisdikcij ne dogovorijo drugače, se katere koli informacije, ki obema pristojnima organoma niso bile na voljo preden sta oba prejela zahtevo za arbitražo, ne upoštevajo pri odločitvi;
b) arbitražni senat odloči o vprašanjih, predloženih v arbitražo, v skladu z veljavnimi določbami zajetega davčnega sporazuma in ob upoštevanju teh določb v skladu z veljavnimi določbami domače zakonodaje pogodbenih jurisdikcij. Člani senata upoštevajo tudi katere koli druge vire, ki jih pristojni organi pogodbenih jurisdikcij lahko izrecno opredelijo s skupnim dogovorom;
c) arbitražna odločitev se pristojnim organom pogodbenih jurisdikcij sporoči pisno, v njej pa so navedeni pravni viri, na katerih temelji, in njena obrazložitev. Arbitražna odločitev se sprejme z navadno večino članov senata. Arbitražna odločitev nima precedenčne vrednosti.
3. Pogodbenica, ki ni dala pridržka iz drugega odstavka, si lahko pridrži pravico, da se prejšnji odstavki tega člena ne uporabljajo za njene zajete davčne sporazume s pogodbenicami, ki so dale tak pridržek. V takem primeru si pristojni organi pogodbenih jurisdikcij vsakega takega zajetega davčnega sporazuma prizadevajo doseči dogovor o vrsti arbitražnega postopka, ki se uporablja za ta zajeti davčni sporazum. Dokler se tak dogovor ne doseže, se 19. člen (obvezna in zavezujoča arbitraža) za tak zajeti davčni sporazum ne uporablja.
4. Pogodbenica se lahko odloči tudi, da za svoje zajete davčne sporazume uporabi peti odstavek, in o tem uradno obvesti depozitarja. Peti odstavek se uporablja v zvezi s pogodbenima jurisdikcijama za zajeti davčni sporazum le, kadar katera koli od teh dveh pogodbenih jurisdikcij pošlje tako uradno obvestilo.
5. Pred začetkom arbitražnega postopka pristojni organi pogodbenih jurisdikcij zajetega davčnega sporazuma zagotovijo, da se vsaka oseba, ki je predložila zadevo, in njeni svetovalci pisno zavežejo, da informacij, ki jih prejmejo med arbitražnim postopkom od pristojnega organa ali arbitražnega senata, ne bodo razkrili nobeni drugi osebi. Postopek skupnega dogovarjanja na podlagi zajetega davčnega sporazuma in arbitražni postopek na podlagi tega dela se v zvezi z zadevo končata, če kadar koli po vložitvi zahteve za arbitražo in preden arbitražni senat sporoči svojo odločitev pristojnim organom pogodbenih jurisdikcij, oseba, ki je predložila zadevo, ali eden od njenih svetovalcev bistveno krši to zavezo.
6. Ne glede na četrti odstavek si pogodbenica, ki se ne odloči za uporabo petega odstavka, lahko pridrži pravico, da se peti odstavek ne uporablja za enega ali več opredeljenih zajetih davčnih sporazumov ali vse njene zajete davčne sporazume.
7. Pogodbenica, ki se odloči, da bo uporabila peti odstavek, si lahko pridrži pravico, da se ta del ne uporablja za vse zajete davčne sporazume, za katere druga pogodbena jurisdikcija da pridržek v skladu s šestim odstavkom.
24. člen – dogovor o drugačnem reševanju
1. Pogodbenica se za namene uporabe tega dela za svoje zajete davčne sporazume lahko odloči, da uporabi drugi odstavek, in o tem uradno obvesti depozitarja. Drugi odstavek se v zvezi s pogodbenima jurisdikcijama za zajeti davčni sporazum uporablja le, kadar obe pogodbeni jurisdikciji pošljeta tako uradno obvestilo.
2. Ne glede na četrti odstavek 19. člena (obvezna in zavezujoča arbitraža) arbitražna odločitev v skladu s tem delom ni zavezujoča za pogodbene jurisdikcije zajetega davčnega sporazuma in se ne izvede, če se pristojni organi pogodbenih jurisdikcij dogovorijo o drugačni rešitvi vseh nerešenih vprašanj v treh koledarskih mesecih po tem, ko jim je bila sporočena arbitražna odločitev.
3. Pogodbenica, ki se odloči, da bo uporabila drugi odstavek, si lahko pridrži pravico, da se drugi odstavek uporablja le za njene zajete davčne sporazume, za katere se uporablja drugi odstavek 23. člena (vrsta arbitražnega postopka).
25. člen – stroški arbitražnega postopka
V arbitražnem postopku na podlagi tega dela honorarje za člane arbitražnega senata in njihove izdatke ter vse druge stroške, ki jih imajo pogodbene jurisdikcije v zvezi z arbitražnim postopkom, krijejo pogodbene jurisdikcije na način, o katerem se skupno dogovorijo pristojni organi pogodbenih jurisdikcij. Če takega dogovora ni, vsaka pogodbena jurisdikcija krije svoje stroške in stroške svojega imenovanega člana senata. Stroške predsednika arbitražnega senata in druge stroške, povezane z vodenjem arbitražnega postopka, v enakih deležih krijejo pogodbene jurisdikcije.
26. člen – združljivost
1. Ob upoštevanju 18. člena (odločitev o uporabi VI. dela) se določbe tega dela uporabljajo namesto določb zajetega davčnega sporazuma, s katerimi je omogočeno arbitražno reševanje nerešenih vprašanj, ki izhajajo iz zadeve v postopku skupnega dogovarjanja, ali če zajeti davčni sporazum ne vsebuje takih določb. Vsaka pogodbenica, ki se odloči, da bo uporabila ta del, depozitarja uradno obvesti, ali vsak od njenih zajetih davčnih sporazumov, ki niso sporazumi, na katere se nanaša pridržek v skladu s četrtim odstavkom, vsebuje tako določbo, in če jo vsebuje, navede številko člena in odstavka vsake take določbe. Kadar obe pogodbeni jurisdikciji pošljeta uradno obvestilo v zvezi z določbo zajetega davčnega sporazuma, se ta določba nadomesti z določbami tega dela med tema pogodbenima jurisdikcijama.
2. Katero koli nerešeno vprašanje, ki izhaja iz zadeve v postopku skupnega dogovarjanja, ki sicer spada v področje uporabe arbitražnega postopka, ki ga določa ta del, se ne predloži v arbitražo, če vprašanje spada v področje zadeve, v zvezi s katero se je predhodno že ustanovil arbitražni senat ali podoben organ v skladu z dvostransko ali večstransko konvencijo, ki določa obvezno in zavezujoče arbitražno reševanje nerešenih vprašanj, ki izhajajo iz zadeve v postopku skupnega dogovarjanja.
3. Ob upoštevanju prvega odstavka nič v tem delu ne vpliva na izpolnjevanje širših obveznosti v zvezi z arbitražnim reševanjem nerešenih vprašanj, ki izhajajo iz postopka skupnega dogovarjanja na podlagi drugih konvencij, katerih pogodbenice so ali bodo postale pogodbene jurisdikcije.
4. Pogodbenica si lahko pridrži pravico, da se ta del ne uporablja za enega ali več opredeljenih zajetih davčnih sporazumov (ali vse njene zajete davčne sporazume), ki že določajo obvezno in zavezujoče arbitražno reševanje nerešenih vprašanj, ki izhajajo iz zadeve v postopku skupnega dogovarjanja.
27. člen – podpis in ratifikacija, sprejetje ali odobritev
1. Ta konvencija je od 31. decembra 2016 na voljo za podpis:
a) vsem državam;
b) Guernseyju (Združeno kraljestvo Velika Britanija in Severna Irska), otoku Man (Združeno kraljestvo Velika Britanija in Severna Irska), Jerseyju (Združeno kraljestvo Velika Britanija in Severna Irska) in
c) kateri koli drugi jurisdikciji, ki na podlagi soglasne odločitve pogodbenic in podpisnic lahko postane pogodbenica.
2. To konvencijo je treba ratificirati, sprejeti ali odobriti.
28. člen – pridržki
1. Ob upoštevanju drugega odstavka dajanje pridržkov k tej konvenciji ni mogoče, razen tistih, ki jih izrecno dopušča:
a) peti odstavek 3. člena (transparentni subjekti),
b) tretji odstavek 4. člena (subjekti z dvojnim rezidentstvom),
c) osmi in deveti odstavek 5. člena (uporaba metod za odpravo dvojnega obdavčevanja),
d) četrti odstavek 6. člena (namen zajetega davčnega sporazuma),
e) petnajsti in šestnajsti odstavek 7. člena (preprečevanje zlorab mednarodnih sporazumov),
f) tretji odstavek 8. člena (transakcije v zvezi s prenosom dividend),
g) šesti odstavek 9. člena (kapitalski dobički iz odtujitve delnic ali deležev v subjektih, katerih vrednost izhaja predvsem iz nepremičnega premoženja),
h) peti odstavek 10. člena (pravilo o preprečevanju zlorab za stalne poslovne enote v tretjih jurisdikcijah),
i) tretji odstavek 11. člena (uporaba davčnih sporazumov za omejevanje pravice pogodbenice, da obdavči svoje rezidente),
j) četrti odstavek 12. člena (umetno izogibanje statusu stalne poslovne enote s komisijskimi aranžmaji in podobnimi strategijami),
k) šesti odstavek 13. člena (umetno izogibanje statusu stalne poslovne enote z uporabo izjem za posebej navedene dejavnosti),
l) tretji odstavek 14. člena (razdelitev pogodb),
m) drugi odstavek 15. člena (opredelitev osebe, ki je tesno povezana s podjetjem),
n) peti odstavek 16. člena (postopek skupnega dogovarjanja),
o) tretji odstavek 17. člena (ustrezne prilagoditve),
p) enajsti in dvanajsti odstavek 19. člena (obvezna in zavezujoča arbitraža),
q) drugi, tretji, šesti in sedmi odstavek 23. člena (vrsta arbitražnega postopka),
r) tretji odstavek 24. člena (dogovor o drugačnem reševanju),
s) četrti odstavek 26. člena (združljivost),
t) šesti in sedmi odstavek 35. člena (začetek uporabe) in
u) drugi odstavek 36. člena (začetek uporabe VI. dela).
2. a) Ne glede na prvi odstavek lahko pogodbenica, ki se na podlagi 18. člena (odločitev o uporabi VI. dela)odloči, da bo uporabila VI. del (arbitraža), izrazi enega ali več pridržkov v zvezi z obsegom zadev, za katere je možna arbitraža na podlagi VI. dela (arbitraža). Pogodbenica, ki se na podlagi 18. člena (odločitev o uporabi VI. dela)odloči, da bo uporabila VI. del (arbitraža), potem ko je postala pogodbenica te konvencije, da pridržke v skladu s tem odstavkom takrat, ko depozitarju pošlje uradno obvestilo v skladu z 18. členom (odločitev o uporabi VI. dela).
b) Pridržke, dane na podlagi pododstavka a, je treba sprejeti. Šteje se, da pogodbenica pridržek, dan na podlagi pododstavka a, sprejme, če depozitarja uradno ne obvesti, da pridržku ugovarja, do poteka dvanajstih koledarskih mesecev od dneva depozitarjevega uradnega obvestila o pridržku ali do dneva deponiranja svoje listine o ratifikaciji, sprejetju ali odobritvi, kar je pozneje. Pogodbenica, ki se na podlagi 18. člena (odločitev o uporabi VI. dela) odloči, da bo uporabila VI. del (arbitraža), potem ko je postala pogodbenica te konvencije, lahko da ugovore zoper pridržke, ki so jih druge pogodbenice že dale v skladu s pododstavkom a, sočasno z uradnim obvestilom depozitarju v skladu z 18. členom (odločitev o uporabi VI. dela). Kadar pogodbenica da ugovor zoper pridržek, izražen na podlagi pododstavka a, se med pogodbenico, ki je dala ugovor, in pogodbenico, ki je dala ta pridržek, VI. del (arbitraža) v celoti ne uporablja.
3. Razen če ni v ustreznih določbah te konvencije izrecno navedeno drugače, pridržek, dan v skladu s prvim ali drugim odstavkom:
a) za pogodbenico, ki je dala ta pridržek, v njenih odnosih z drugo pogodbenico spremeni določbe te konvencije, na katere se pridržek nanaša, v obsegu, ki ga predvideva ta pridržek, in
b) spremeni te določbe v enakem obsegu za drugo pogodbenico v njenih odnosih s pogodbenico, ki je dala pridržek.
4. Pridržke, ki veljajo za zajete davčne sporazume, ki jih sklene jurisdikcija ali ozemlje, za mednarodne odnose katerega je pogodbenica odgovorna, ali ki se sklenejo v imenu take jurisdikcije ali ozemlja, kadar taka jurisdikcija ali ozemlje ni pogodbenik te konvencije v skladu s pododstavkom b ali c prvega odstavka 27. člena (podpis in ratifikacija, sprejetje ali odobritev), da odgovorna pogodbenica in se lahko razlikujejo od pridržkov, ki jih ta pogodbenica da za svoje zajete davčne sporazume.
5. Pridržki se dajo ob podpisu ali ob deponiranju listine o ratifikaciji, sprejetju ali odobritvi, ob upoštevanju drugega, šestega in devetega odstavka tega člena in petega odstavka 29. člena (uradna obvestila). Pogodbenica, ki se na podlagi 18. člena (odločitev o uporabi VI. dela) odloči, da bo uporabila VI. del (arbitraža), potem ko postane pogodbenica te konvencije, da pridržke iz pododstavkov p, q, r in s prvega odstavka tega člena sočasno z uradnim obvestilom depozitarju v skladu z 18. členom (odločitev o uporabi VI. dela).
6. Če se pridržki dajo ob podpisu, se potrdijo ob deponiranju listine o ratifikaciji, sprejetju ali odobritvi, razen če je v dokumentu, ki vsebuje pridržke, izrecno navedeno, da se mora šteti za dokončnega, ob upoštevanju drugega, petega in devetega odstavka tega člena in petega odstavka 29. člena (uradna obvestila).
7. Če se pridržki ne dajo ob podpisu, se takrat depozitarju zagotovi začasni seznam pričakovanih pridržkov.
8. Pri dajanju pridržkov, ki se dajejo v skladu z vsako od spodaj navedenih določb, je treba zagotoviti seznam sporazumov, ki so bili uradno sporočeni na podlagi točke ii pododstavka a prvega odstavka 2. člena (razlaga izrazov) in ki jih zajema pridržek, kot je opredeljen v ustrezni določbi (in pri pridržku na podlagi katere koli od naslednjih določb, razen določb iz pododstavkov c, d in n, še številko člena in odstavka vsake ustrezne določbe):
a) pododstavki b, c, d, e in g petega odstavka 3. člena (transparentni subjekti),
b) pododstavki b, c in d tretjega odstavka 4. člena (subjekti z dvojnim rezidentstvom),
c) osmi in deveti odstavek 5. člena (uporaba metod za odpravo dvojnega obdavčevanja),
d) četrti odstavek 6. člena (namen zajetega davčnega sporazuma),
e) pododstavka b in c petnajstega odstavka 7. člena (preprečevanje zlorab mednarodnih sporazumov),
f) točke i, ii in iii pododstavka b tretjega odstavka 8. člena (transakcije v zvezi s prenosom dividend),
g) pododstavki d, e in f šestega odstavka 9. člena (kapitalski dobički iz odtujitve delnic ali deležev v subjektih, katerih vrednost izhaja predvsem iz nepremičnega premoženja),
h) pododstavka b in c petega odstavka 10. člena (pravilo o preprečevanju zlorab za stalne poslovne enote v tretjih jurisdikcijah),
i) pododstavek b tretjega odstavka 11. člena (uporaba davčnih sporazumov za omejevanje pravice pogodbenice, da obdavči svoje rezidente),
j) pododstavek b šestega odstavka 13. člena (umetno izogibanje statusu stalne poslovne enote z uporabo izjem za posebej navedene dejavnosti),
k) pododstavek b tretjega odstavka 14. člena (razdelitev pogodb),
l) pododstavek b petega odstavka 16. člena (postopek skupnega dogovarjanja),
m) pododstavek a tretjega odstavka 17. člena (ustrezne prilagoditve),
n) šesti odstavek 23. člena (vrsta arbitražnega postopka) in
o) četrti odstavek 26. člena (združljivost).
Pridržki iz pododstavkov od a do o zgoraj se ne uporabljajo za noben zajeti davčni sporazum, ki ni vključen v seznam, opisan v tem odstavku.
9. Katera koli pogodbenica, ki je dala pridržek v skladu s prvim ali drugim odstavkom, ga lahko z uradnim obvestilom depozitarju kadar koli umakne ali nadomesti z bolj omejenim pridržkom. Taka pogodbenica pošlje katera koli dodatna uradna obvestila v skladu s šestim odstavkom 29. člena (uradna obvestila), ki se lahko zahtevajo zaradi umika ali nadomestitve pridržka. Ob upoštevanju sedmega odstavka 35. člena (začetek uporabe) umik ali nadomestitev začne učinkovati:
a) za zajeti davčni sporazum, sklenjen izključno z državami ali jurisdikcijami, ki so pogodbenice konvencije, ko depozitar prejme uradno obvestilo o umiku ali nadomestitvi pridržka:
i) za pridržke glede določb, ki se nanašajo na davke, odtegnjene pri viru, kadar se dogodek, zaradi katerega nastane taka obdavčitev, zgodi 1. januarja ali po 1. januarju leta, ki sledi poteku šestih koledarskih mesecev od dneva depozitarjevega sporočila o uradnem obvestilu o umiku ali nadomestitvi pridržka, in
ii) za pridržke glede vseh drugih določb, za davke, obračunane za davčna obdobja, ki se začnejo 1. januarja ali po 1. januarju leta, ki sledi poteku šestih koledarskih mesecev od dneva depozitarjevega sporočila o uradnem obvestilu o umiku ali nadomestitvi pridržka, in
b) za zajeti davčni sporazum, katerega ena ali več pogodbenih jurisdikcij postane pogodbenica te konvencije po dnevu, ko depozitar prejme uradno obvestilo o umiku ali nadomestitvi, na najpoznejšega od dnevov, ko konvencija začne veljati za te pogodbene jurisdikcije.
29. člen – uradna obvestila
1. Ob upoštevanju petega in šestega odstavka tega člena in sedmega odstavka 35. člena (začetek uporabe) se ob podpisu ali ob deponiranju listine o ratifikaciji, sprejetju ali odobritvi dajo uradna obvestila v skladu z naslednjimi določbami, ki so:
a) točka ii pododstavka a prvega odstavka 2. člena (razlaga izrazov),
b) šesti odstavek 3. člena (transparentni subjekti),
c) četrti odstavek 4. člena (subjekti z dvojnim rezidentstvom),
d) deseti odstavek 5. člena (uporaba metod za odpravo dvojnega obdavčevanja),
e) peti in šesti odstavek 6. člena (namen zajetega davčnega sporazuma),
f) sedemnajsti odstavek 7. člena (preprečevanje zlorab mednarodnih sporazumov),
g) četrti odstavek 8. člena (transakcije v zvezi s prenosom dividend),
h) sedmi in osmi odstavek 9. člena (kapitalski dobički iz odtujitve delnic ali deležev v subjektih, katerih vrednost izhaja predvsem iz nepremičnega premoženja),
i) šesti odstavek 10. člena (pravilo o preprečevanju zlorab za stalne poslovne enote v tretjih jurisdikcijah),
j) četrti odstavek 11. člena (uporaba davčnih sporazumov za omejevanje pravice pogodbenice, da obdavči svoje rezidente),
k) peti in šesti odstavek 12. člena (umetno izogibanje statusu stalne poslovne enote s komisijskimi aranžmaji in podobnimi strategijami),
l) sedmi in osmi odstavek 13. člena (umetno izogibanje statusu stalne poslovne enote z uporabo izjem za posebej navedene dejavnosti),
m) četrti odstavek 14. člena (razdelitev pogodb),
n) šesti odstavek 16. člena (postopek skupnega dogovarjanja),
o) četrti odstavek 17. člena (ustrezne prilagoditve),
p) 18. člen (odločitev o uporabi VI. dela),
q) četrti odstavek 23. člena (vrsta arbitražnega postopka),
r) prvi odstavek 24. člena (dogovor o drugačnem reševanju),
s) prvi odstavek 26. člena (združljivost) in
t) prvi, drugi, tretji, peti in sedmi odstavek 35. člena (začetek uporabe).
2. Uradna obvestila v zvezi z zajetimi davčnimi sporazumi, ki jih sklene jurisdikcija ali ozemlje, za mednarodne odnose katerega je pogodbenica odgovorna, ali ki se sklenejo v imenu take jurisdikcije ali ozemlja, kadar taka jurisdikcija ali ozemlje ni pogodbenik te konvencije v skladu s pododstavkom b ali c prvega odstavka 27. člena (podpis in ratifikacija, sprejetje ali odobritev), da odgovorna pogodbenica in se lahko razlikujejo od uradnih obvestil, ki jih ta pogodbenica da za svoje zajete davčne sporazume.
3. Če se uradna obvestila dajo ob podpisu, se potrdijo ob deponiranju listine o ratifikaciji, sprejetju ali odobritvi, razen če je v dokumentu, ki vsebuje uradna obvestila, izrecno navedeno, da se mora šteti za dokončnega, ob upoštevanju petega in šestega odstavka tega člena in sedmega odstavka 35. člena (začetek uporabe).
4. Če se uradna obvestila ne dajo ob podpisu, se takrat zagotovi začasni seznam pričakovanih uradnih obvestil.
5. Pogodbenica lahko kadar koli z uradnim obvestilom depozitarju dopolni seznam sporazumov, ki se uradno sporočijo na podlagi točke ii pododstavka a prvega odstavka 2. člena (razlaga izrazov). Pogodbenica v tem uradnem obvestilu navede, ali kateri koli od njenih pridržkov iz osmega odstavka 28. člena (pridržki) zajema ta sporazum. Pogodbenica lahko da tudi nov pridržek iz osmega odstavka 28. člena (pridržki), če bi bil dodatni sporazum prvi sporazum, ki ga tak pridržek zajema. Pogodbenica navede tudi dodatna uradna obvestila, ki se lahko zahtevajo na podlagi pododstavkov od b do s prvega odstavka zaradi vključitve dodatnih sporazumov. Če se s tako dopolnitvijo prvič vključi davčni sporazum, ki ga sklene jurisdikcija ali ozemlje, za mednarodne odnose katerega je pogodbenica odgovorna, ali ki se sklene za tako jurisdikcijo ali ozemlje, ta pogodbenica opredeli pridržke (v skladu s četrtim odstavkom 28. člena (pridržki)) ali uradna obvestila (v skladu z drugim odstavkom tega člena), ki veljajo za zajete davčne sporazume, ki jih sklene ta jurisdikcija ali ozemlje ali se sklenejo za to jurisdikcijo ali ozemlje. Z dnem, ko dodani sporazum(i), uradno sporočen(i) na podlagi točke ii pododstavka a prvega odstavka 2. člena (razlaga izrazov), postane(jo) zajeti davčni sporazum(i), se za določitev dneva, ko se začnejo uporabljati spremembe zajetega davčnega sporazuma, uporablja 35. člen (začetek uporabe).
6. Pogodbenica lahko z uradnim obvestilom depozitarju da dodatna uradna obvestila v skladu s pododstavki od b do s prvega odstavka. Ta uradna obvestila začnejo učinkovati:
a) za zajete davčne sporazume, sklenjene izključno z državami ali jurisdikcijami, ki so pogodbenice konvencije, ko depozitar prejme dodatno uradno obvestilo:
i) za uradna obvestila glede določb, ki se nanašajo na davke, odtegnjene pri viru, kadar se dogodek, zaradi katerega nastane taka obdavčitev, zgodi 1. januarja ali po 1. januarju leta, ki sledi poteku šestih koledarskih mesecev od dneva depozitarjevega sporočila o dodatnem uradnem obvestilu, in
ii) za uradna obvestila glede vseh drugih določb, za davke, ki se obračunajo v zvezi z davčnimi obdobji, ki se začnejo 1. januarja ali po 1. januarju leta, ki sledi poteku šestih koledarskih mesecev od dneva depozitarjevega sporočila o dodatnem uradnem obvestilu, in
b) za zajeti davčni sporazum, katerega ena pogodbena jurisdikcija ali več pogodbenih jurisdikcij postane pogodbenica te konvencije po dnevu, ko depozitar prejme dodatno uradno obvestilo, na najpoznejšega od dnevov, ko konvencija začne veljati za te pogodbene jurisdikcije.
30. člen – nadaljnje spremembe zajetih davčnih sporazumov
Določbe te konvencije ne vplivajo na nadaljnje spremembe zajetega davčnega sporazuma, o katerih se lahko dogovorijo pogodbene jurisdikcije zajetega davčnega sporazuma.
31. člen – konferenca pogodbenic
1. Pogodbenice lahko skličejo konferenco pogodbenic zaradi sprejetja katerih koli odločitev ali opravljanja katerih koli nalog, kot se lahko zahteva ali je primerno na podlagi te konvencije.
2. Konferenci pogodbenic pomaga depozitar.
3. Katera koli pogodbenica lahko zahteva sklic konference pogodbenic, tako da sporoči zahtevo depozitarju. Depozitar o kateri koli taki zahtevi obvesti vse pogodbenice. Depozitar nato skliče konferenco pogodbenic, če v šestih koledarskih mesecih od depozitarjevega sporočila o zahtevi to zahtevo podpre ena tretjina pogodbenic.
32. člen – razlaga in izvajanje
1. Katero koli vprašanje, ki izhaja iz razlage ali izvajanja določb zajetega davčnega sporazuma, kakor se spremenijo s to konvencijo, se ureja v skladu z določbami zajetega davčnega sporazuma, ki se nanašajo na reševanje vprašanj v zvezi z razlago ali uporabo zajetega davčnega sporazuma s skupnim dogovarjanjem (kakor se lahko te določbe spremenijo s to konvencijo).
2. Katero koli vprašanje, ki izhaja iz razlage ali izvajanja te konvencije, lahko obravnava konferenca pogodbenic, ki se skliče v skladu s tretjim odstavkom 31. člena (konferenca pogodbenic).
33. člen – spremembe
1. Katera koli pogodbenica lahko predlaga spremembe te konvencije, tako da predlagano spremembo predloži depozitarju.
2. V skladu s tretjim odstavkom 31. člena (konferenca pogodbenic) se lahko skliče konferenca pogodbenic, da obravnava predlagano spremembo.
34. člen – začetek veljavnosti
1. Ta konvencija začne veljati prvi dan meseca po poteku treh koledarskih mesecev od dneva deponiranja pete listine o ratifikaciji, sprejetju ali odobritvi.
2. Za vsako podpisnico, ki ratificira, sprejme ali odobri to konvencijo po deponiranju pete listine o ratifikaciji, sprejetju ali odobritvi, ta konvencija začne veljati prvi dan meseca po poteku treh koledarskih mesecev od dneva, ko ta podpisnica deponira svojo listino o ratifikaciji, sprejetju ali odobritvi.
35. člen – začetek uporabe
1. Določbe te konvencije se začnejo uporabljati v vsaki pogodbeni jurisdikciji za zajeti davčni sporazum:
a) v zvezi z davki, odtegnjenimi pri viru, od zneskov, plačanih ali pripisanih nerezidentom, kadar se dogodek, zaradi katerega nastane taka obdavčitev, zgodi prvi dan ali po prvem dnevu naslednjega koledarskega leta, ki se začne na najpoznejšega od dnevov ali po najpoznejšem od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma, in
b) v zvezi z vsemi drugimi davki, ki jih obračuna ta pogodbena jurisdikcija, za davke, ki se obračunajo za davčna obdobja, ki se začnejo na dan poteka ali po poteku šestih koledarskih mesecev (ali krajšega obdobja, če vse pogodbene jurisdikcije depozitarja uradno obvestijo, da nameravajo uporabiti tako krajše obdobje) od najpoznejšega od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma.
2. Pogodbenica se lahko izključno zaradi svoje uporabe pododstavka a prvega odstavka in pododstavka a petega odstavka odloči, da »koledarsko leto« nadomesti z »davčnim obdobjem«, in o tem uradno obvesti depozitarja.
3. Pogodbenica se lahko izključno zaradi svoje uporabe pododstavka b prvega odstavka in pododstavka b petega odstavka odloči, da navedbo »davčna obdobja, ki se začnejo na dan poteka ali po poteku« nadomesti z navedbo »davčna obdobja, ki se začnejo 1. januarja ali po 1. januarju naslednjega leta, ki se začne na dan poteka ali po poteku«, in o tem uradno obvesti depozitarja.
4. Ne glede na prejšnje določbe tega člena se 16. člen (postopek skupnega dogovarjanja) uporablja za zajeti davčni sporazum za zadevo, ki se pristojnemu organu pogodbene jurisdikcije predloži na najpoznejšega od dnevov ali po najpoznejšem od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma, razen za zadeve, ki jih s tem dnem ni bilo mogoče predložiti na podlagi zajetega davčnega sporazuma, preden se je spremenil s konvencijo, ne glede na davčno obdobje, na katero se zadeva nanaša.
5. Za nov zajeti davčni sporazum, ki se v skladu s petim odstavkom 29. člena (uradna obvestila) doda na seznam sporazumov, ki se uradno sporočijo na podlagi točke ii pododstavka a prvega odstavka 2. člena (razlaga izrazov), se določbe te konvencije v vsaki pogodbeni jurisdikciji začnejo uporabljati:
a) v zvezi z davki, odtegnjenimi pri viru, od zneskov, plačanih ali pripisanih nerezidentom, kadar se dogodek, zaradi katerega je nastala taka obdavčitev, zgodi na prvi dan ali po prvem dnevu naslednjega koledarskega leta, ki se začne najmanj 30 dni po dnevu depozitarjevega sporočila o uradnem obvestilu o dopolnitvi seznama sporazumov, in
b) v zvezi z vsemi drugimi davki, ki jih obračuna ta pogodbena jurisdikcija, za davke, ki se obračunajo v zvezi z davčnimi obdobji, ki se začnejo na dan poteka ali po poteku devetih koledarskih mesecev (ali krajšega obdobja, če vse pogodbene jurisdikcije depozitarja uradno obvestijo, da nameravajo uporabiti tako krajše obdobje) od dneva depozitarjevega sporočila o uradnem obvestilu o dopolnitvi seznama sporazumov.
6. Pogodbenica si lahko pridrži pravico, da se četrti odstavek ne uporablja za njene zajete davčne sporazume.
7. a) Pogodbenica si lahko pridrži pravico, da nadomesti:
i) navedbo (v ustreznem sklonu) v prvem in četrtem odstavku »najpoznejši od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma« in
ii) navedbo (v ustreznem sklonu) v petem odstavku »dan depozitarjevega sporočila o uradnem obvestilu o dopolnitvi seznama sporazumov«
z navedbo (v ustreznem sklonu) »30 dni po dnevu, ko depozitar prejme zadnje uradno obvestilo vsake pogodbene jurisdikcije, ki da pridržek iz sedmega odstavka 35. člena (začetek uporabe), da je končala svoje notranje postopke za začetek uporabe te konvencije za dani zajeti davčni sporazum«;
iii) navedbo (v ustreznem sklonu) v pododstavku a devetega odstavka 28. člena (pridržki) »dan depozitarjevega sporočila o uradnem obvestilu o umiku ali nadomestitvi pridržka« in
iv) navedbo (v ustreznem sklonu) v pododstavku b devetega odstavka 28. člena (pridržki) »najpoznejši od dnevov, ko konvencija začne veljati za te pogodbene jurisdikcije«
z navedbo (v ustreznem sklonu) »30 dni po dnevu, ko depozitar prejme zadnje uradno obvestilo pogodbene jurisdikcije, ki da pridržek iz sedmega odstavka 35. člena (začetek uporabe), da je končala svoje notranje postopke za začetek učinkovanja umika ali nadomestitve pridržka za dani zajeti davčni sporazum«;
v) navedbo (v ustreznem sklonu) v pododstavku a šestega odstavka 29. člena (uradna obvestila) »dan depozitarjevega sporočila o dodatnem uradnem obvestilu« in
vi) navedbo (v ustreznem sklonu) v pododstavku b šestega odstavka 29. člena (uradna obvestila) »najpoznejši od dnevov, ko konvencija začne veljati za te pogodbene jurisdikcije«
z navedbo (v ustreznem sklonu) »30 dni po dnevu, ko depozitar prejme zadnje uradno obvestilo pogodbene jurisdikcije, ki da pridržek iz sedmega odstavka 35. člena (začetek uporabe), da je končala svoje notranje postopke za začetek učinkovanja dodatnega uradnega obvestila za dani zajeti davčni sporazum«;
vii) navedbo (v ustreznem sklonu) v prvem in drugem odstavku 36. člena (začetek uporabe VI. dela) »poznejši od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma«
z navedbo (v ustreznem sklonu) »30 dni po dnevu, ko depozitar prejme zadnje uradno obvestilo pogodbene jurisdikcije, ki da pridržek iz sedmega odstavka 35. člena (začetek uporabe), da je končala svoje notranje postopke za začetek uporabe določb te konvencije za dani zajeti davčni sporazum« ter
viii) navedbo (v ustreznem sklonu) v tretjem odstavku 36. člena (začetek uporabe VI. dela) »dan depozitarjevega sporočila o uradnem obvestilu o dopolnitvi seznama sporazumov«,
ix) navedbe (v ustreznem sklonu) v četrtem odstavku 36. člena (začetek uporabe VI. dela) »dan depozitarjevega sporočila o uradnem obvestilu o umiku pridržka«, »dan depozitarjevega sporočila o uradnem obvestilu o nadomestitvi pridržka« in »dan depozitarjevega sporočila o uradnem obvestilu o umiku ugovora zoper pridržek« in
x) navedbo (v ustreznem sklonu) v petem odstavku 36. člena (začetek uporabe VI. dela) »dan depozitarjevega sporočila o dodatnem uradnem obvestilu«
z navedbo (v ustreznem sklonu) »30 dni po dnevu, ko depozitar prejme zadnje uradno obvestilo pogodbene jurisdikcije, ki da pridržek iz sedmega odstavka 35. člena (začetek uporabe), da je končala svoje notranje postopke za začetek uporabe VI. dela (arbitraža) za dani zajeti davčni sporazum«.
b) Pogodbenica, ki da pridržek v skladu s pododstavkom a, depozitarju in drugim pogodbenim jurisdikcijam hkrati z uradnim obvestilom potrdi, da je končala svoje notranje postopke.
c) Če ena ali več pogodbenih jurisdikcij zajetega davčnega sporazuma da pridržek na podlagi tega odstavka, ta odstavek ureja dan začetka uporabe te konvencije, učinkovanja umika ali nadomestitve pridržka, učinkovanja dodatnega uradnega obvestila v zvezi z danim zajetim davčnim sporazumom ali uporabe VI. dela (arbitraža) za vse pogodbene jurisdikcije danega zajetega davčnega sporazuma.
36. člen – začetek uporabe VI. dela
1. Ne glede na deveti odstavek 28. člena (pridržki), šesti odstavek 29. člena (uradna obvestila) in prvi do šesti odstavek 35. člena (začetek uporabe) se za obe pogodbeni jurisdikciji zajetega davčnega sporazuma določbe VI. dela (arbitraža) začnejo uporabljati:
a) za zadeve, predložene pristojnemu organu pogodbene jurisdikcije (kot je navedeno v pododstavku a prvega odstavka 19. člena (obvezna in zavezujoča arbitraža)), na poznejšega ali po poznejšem od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma, in
b) za zadeve, predložene pristojnemu organu pogodbene jurisdikcije pred poznejšim od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma, na dan, ko obe pogodbeni jurisdikciji depozitarja uradno obvestita, da sta dosegli skupni dogovor v skladu z desetim odstavkom 19. člena (obvezna in zavezujoča arbitraža), in navedeta dan ali dneve, ko se take zadeve štejejo za predložene pristojnemu organu pogodbene jurisdikcije (kot je navedeno v pododstavku a prvega odstavka 19. člena (obvezna in zavezujoča arbitraža)) v skladu s pogoji iz navedenega skupnega dogovora.
2. Pogodbenica si lahko pridrži pravico, da se VI. del (arbitraža) uporabi za zadevo, predloženo pristojnemu organu pogodbene jurisdikcije pred poznejšim od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma samo, če se pristojna organa obeh pogodbenih jurisdikcij strinjata, da se bo navedeni del uporabil za dano zadevo.
3. Pri novem zajetem davčnem sporazumu, ki se v skladu s petim odstavkom 29. člena (uradna obvestila) doda na seznam sporazumov, ki se uradno sporočijo na podlagi točke ii pododstavka a prvega odstavka 2. člena (razlaga izrazov), se navedba (v ustreznem sklonu) v prvem in drugem odstavku tega člena »poznejši od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma« nadomesti z navedbo (v ustreznem sklonu) »dan depozitarjevega sporočila o uradnem obvestilu o dopolnitvi seznama sporazumov«.
4. Umik ali nadomestitev pridržka, danega na podlagi četrtega odstavka 26. člena (združljivost) v skladu z devetim odstavkom 28. člena (pridržki), ali umik ugovora zoper pridržek, dan na podlagi drugega odstavka 28. člena (pridržki), zaradi česar pogodbeni jurisdikciji zajetega davčnega sporazuma uporabita VI. del (arbitraža), začne učinkovati v skladu s pododstavkoma a in b prvega odstavka tega člena, pri čemer se navedba (v ustreznem sklonu) »poznejši od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma« nadomesti z navedbo (v ustreznem sklonu) »dan depozitarjevega sporočila o uradnem obvestilu o umiku pridržka«, »dan depozitarjevega sporočila o uradnem obvestilu o nadomestitvi pridržka« oziroma »dan depozitarjevega sporočila o uradnem obvestilu o umiku ugovora zoper pridržek«.
5. Dodatno uradno obvestilo na podlagi pododstavka p prvega odstavka 29. člena (uradna obvestila) se začne uporabljati v skladu s pododstavki a in b prvega odstavka s tem, da se navedba v prvem in drugem odstavku tega člena (v ustreznem sklonu) »poznejši od dnevov, ko ta konvencija začne veljati za vsako od pogodbenih jurisdikcij zajetega davčnega sporazuma« nadomesti z navedbo (v ustreznem sklonu) »dan depozitarjevega sporočila o dodatnem uradnem obvestilu«.
37. člen – odstop
1. Vsaka pogodbenica lahko kadar koli odstopi od te konvencije z uradnim obvestilom, naslovljenim na depozitarja.
2. Odstop po prvem odstavku začne učinkovati na dan, ko depozitar prejme uradno obvestilo. Kadar ta konvencija začne veljati za vse pogodbene jurisdikcije zajetega davčnega sporazuma pred dnevom, ko začne učinkovati odstop pogodbenice, dani zajeti davčni sporazum ostane tak, kot je bil spremenjen s to konvencijo.
38. člen – razmerje do protokolov
1. Ta konvencija se lahko dopolni z enim ali več protokoli.
2. Da bi država ali jurisdikcija postala pogodbenica protokola, mora biti tudi pogodbenica te konvencije.
3. Protokol pogodbenice te konvencije ne zavezuje, če ne postane njegova pogodbenica v skladu z njegovimi določbami.
1. Depozitar te konvencije in njenih protokolov v skladu z 38. členom (razmerje do protokolov) je generalni sekretar Organizacije za gospodarsko sodelovanje in razvoj.
2. Depozitar pogodbenice in podpisnice v enem koledarskem mesecu uradno obvesti o:
a) katerem koli podpisu v skladu s 27. členom (podpis in ratifikacija, sprejetje ali odobritev),
b) deponiranju katere koli listine o ratifikaciji, sprejetju ali odobritvi v skladu s 27. členom (podpis in ratifikacija, sprejetje ali odobritev),
c) katerem koli pridržku, ali umiku, ali nadomestitvi pridržka v skladu z 28. členom (pridržki),
d) katerem koli uradnem obvestilu ali dodatnem uradnem obvestilu v skladu z 29. členom (uradna obvestila),
e) kateri koli predlagani spremembi te konvencije v skladu s 33. členom (spremembe),
f) katerem koli odstopu od te konvencije v skladu s 37. členom (odstop) in
g) katerem koli drugem sporočilu v zvezi s to konvencijo.
3. Depozitar vodi javno dostopne sezname:
a) zajetih davčnih sporazumov,
b) pridržkov, ki so jih dale pogodbenice, in
c) uradnih obvestil, ki so jih dale pogodbenice.
V potrditev tega so podpisani, ki so bili za to pravilno pooblaščeni, podpisali to konvencijo.
Sestavljeno 24. novembra 2016 v Parizu v angleškem in francoskem jeziku, pri čemer sta besedili enako verodostojni, v enem izvodu, ki se hrani v arhivu Organizacije za gospodarsko sodelovanje in razvoj.
Republika Slovenija ob deponiranju listine o ratifikaciji konvencije da pridržke in uradna obvestila, ki so navedeni v prilogi, ki je sestavni del tega zakona.
Dopolnitve uradnih obvestil iz priloge tega zakona objavi v Uradnem listu Republike Slovenije Vlada Republike Slovenije s sklepom.
Za izvajanje konvencije skrbi ministrstvo, pristojno za finance.
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/17-6/11
Ljubljana, dne 15. februarja 2018
EPA 1954-VII
Matjaž Nemec l.r.
