background image

India - Slovenia Tax Treaty (as amended by 2016 protocol) — Orbitax Tax Hub

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.


At the moment of signing the Convention between the Government of the Republic of Slovenia and the Government of the Republic of India for the avoidance of Double taxation and prevention of fiscal evasion with respect to taxes on income, the Plenipotentiaries of the two Contracting States, duty authorized thereto, have agreed that the following provisions shall form an integral part of the Convention:

The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting States except where the provisions to the contrary are made in this Convention.

(1) With reference to Articles 3 and 23:

  • (a) The term "tax" means Slovenian or Indian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty or fine imposed relating to those taxes.
  • (b) The term "fiscal year" means:
    • (i) in the case of Slovenia: the calendar year;
    • (ii) in the case of India: "financial year beginning on the 1st day of April".

(2) With reference to Article 6 and Article 13:

With reference to paragraphs 1 of Articles 6 and 13 it is understood that in case of India income from immovable property and capital gains on alienation of immovable property respectively may be taxed in both Contracting States subject to the provisions of Article 23.

(3) With reference to Article 20:

For the purposes of Article 20, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year.

(4) With reference to Article 24:

It is understood that the provisions of Article 24 paragraph 2 shall not be construed as preventing a Contracting State from charging the profits of a permanent establishment which a company of the other Contracting State has in the first-mentioned State at a rate of tax which is higher than that imposed on the profits of a similar company of the first-mentioned Contracting State, nor being in conflict with the provisions of paragraph 3 of Article 7. However the difference in tax rate shall not exceed 15 percentage points.

IN WITNESS WHEREOF, the Plenipotentiaries of the two Contracting States, duty authorized thereto, have signed this Protocol.

DONE in duplicate at Ljubljana on this 13th day of January, 2003, in the Slovenian, Hindi and English languages, all the texts being equally authentic. In case of divergence among the texts, the English text shall be the operative one.