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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.


General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires:

  • (a)
    • (i) the term "Islamic Republic of Iran" means the territory under the sovereignty and/or jurisdiction of the Islamic Republic of Iran;
    • (ii) the term "Slovenia" means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law;
  • (b) the terms "a Contracting State" and "the other Contracting State" mean Islamic Republic of Iran or Slovenia, as the context requires;
  • (c) the term "person" includes:
    • (i) an individual;
    • (ii) a company or any other body of persons;
  • (d) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (e) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (f) the term "international traffic" means any transport by a ship, aircraft or road vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State;
  • (g) the term "competent authority" means:
    • (i) in the case of the Islamic Republic of Iran: the Minister of Economic Affairs and Finance or his authorized representative;
    • (ii) in the case of Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorized representative;
  • (h) the term "national", in relation to a Contracting State, means:
    • (i) any individual possessing the nationality of that Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State.

(2) As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.