At the time of signing the Convention between the Republic of Slovenia and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, both Contracting States have agreed that the following provisions shall form an integral part of the Convention.
With reference to paragraph (2) of Article 13 of the Convention, the term "recognised Stock Exchange" refers to:
- (a) in the case of Slovakia, the Slovak Stock Exchange (Burza cenny'ch papierov v Bratislave, a.s.);
- (b) in the case of Slovenia, the Ljubljana Stock Exchange (Ljubljanska borza, d.d.); and
- (c) any other stock exchanges agreed upon by the competent authorities of the Contracting States.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Protocol.
DONE in duplicate at Bratislava this fourteenth day of May 2003, each in the Slovenian, Slovak and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.
FOR THE REPUBLIC OF SLOVENIA:
FOR THE SLOVAK REPUBLIC: