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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 22

Elimination of Double Taxation

Double taxation shall be eliminated as follows:

(1) In Slovenia:

  • Where a resident of Slovenia derives income which, in accordance with the provisions of this Agreement, may be taxed in United Arab Emirates, Slovenia shall allow as deduction from the tax on the income of that resident, an amount equal to the income tax paid in United Arab Emirates.
  • Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in United Arab Emirates.
  • Where in accordance with any provision of the Agreement income derived by a resident of Slovenia is exempt from tax in United Arab Emirates, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

(2) In United Arab Emirates:

  • Where a resident of United Arab Emirates derives income which, in accordance with the provisions of this Agreement, may be taxed in Slovenia, United Arab Emirates shall allow as deduction from the tax on the income of that resident, an amount equal to the income tax paid in Slovenia.
  • Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Slovenia.
  • Where in accordance with any provision of the Agreement income derived by a resident of United Arab Emirates is exempt from tax in Slovenia, United Arab Emirates may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.