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32 - Slovenia

Published online by Cambridge University Press:  05 November 2014

Michael Lang
Affiliation:
Wirtschaftsuniversitat Wien, Austria
Pasquale Pistone
Affiliation:
Wirtschaftsuniversitat Wien, Austria
Josef Schuch
Affiliation:
Wirtschaftsuniversitat Wien, Austria
Claus Staringer
Affiliation:
Wirtschaftsuniversitat Wien, Austria
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Summary

The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Slovenian tax treaties

Introduction

Slovenia as a Member State of the EU and the OECD currently has fifty treaties, forty-seven of which are in force, while three have been ratified but are not yet effective. Among these are some that were already ratified and in use during the period when Slovenia was a part of the Socialist Federal Republic of Yugoslavia (SFR Yugoslavia). Two of these are still effective, i.e. the treaties with Cyprus and Sweden. The treaties can be divided into two major groups: the old ones still in force adopted by the former Yugoslavia and those concluded in the post-independence era, i.e. after 1991. The oldest ones in that sense are the treaties with China and the Russian Federation (1995), followed by those with Poland and Switzerland (1996).

Most of the treaties are in compliance with the OECD Model Tax Convention on Income and on Capital (OECD Model) and the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model), but some deviate in certain respects, as will be explained in this chapter.

Relevance of the Models and the respective Commentaries

The OECD and UN Models as well as their Commentaries are usually used together with relevant sources in order to explain and interpret Slovenian tax treaties.

The tax treaties adopted by the former Yugoslavia followed the 1977 OECD Model. After Slovenia’s independence, the 1992 OECDModel was followed. All new treaties since then are concluded on the basis of the 1997 OECD Model.

Type
Chapter
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Publisher: Cambridge University Press
Print publication year: 2012

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References

Matijevič, M. M.‘Slovenia's Tax Treaty Policy’Lang, M.Braccioni, P.Garbarino, C.Schonstein, W.Tax Treaties of the Central and Eastern European CountriesViennaLinde 2008 193Google Scholar
Hauptman, L.Taškar Beloglavec, S.‘National Report Slovenia’Lang, M.Obermair, C.Schuch, J.Staringer, C.Tax Compliance Costs for Companies in an Enlarged European CommunityBostonWolters Kluwer Law and Business 2008 357Google Scholar
Kostanjevec, B.‘Mednarodna dvojna obdavčitev gospodarskih družb [International Commercial Company Double Taxation]’Podjetje in delo 2 2006 406Google Scholar
Kostanjevec, B.‘Mednarodna škodljiva davčna konkurenca [International Detrimental Tax Competition]’Zbornik Pravne fakultete Univerze v Mariboru 1 2005 343Google Scholar
Pernek, F.‘Davčna suverenost in ustanavljanje gospodarskih družb [Tax Sovereignty and Commercial Company Establishment]’Podjetje in delo 2 2010 332Google Scholar
Stupica, Ž.‘Proučevanje mednarodne pogodbe zaradi izogibanja dvojnega obdvčevanja (ZDA)’Revizor 6 2008 125Google Scholar

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