Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 16/09/2019

Slovenia

Declaration contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl.

For the Republic of Slovenia, the Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within :

Article 2, paragraph 1.a.i.:
. taxes on income of individuals (davek od dohodkov fizicnih oseb – dohodnina);
. taxes on income of legal persons (davek od dohodkov pravnih oseb).

Article 2, paragraph 1.b.iii.:
A: inheritance and gift ta (davek na dedišcine in darila);
C: value-added tax (davek na dodano vrednost);
D: excise duties (trošarine);
G: real estate transaction tax (davek od prometa nepremicnin).
Period covered: 01/05/2011 -
Articles concerned : 2

Declaration transmitted by Note Verbale from the Permanent Representation of the Republic of Slovenia to the OECD, dated 26 June 2017, registered at the Secretariat General of the OECD on 5 July 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 05/07/2017 -
Articles concerned : 28

> Declaration transmitted by a Note verbale from the Permanent Representation of Slovenia to the OECD, dated 29 November 2017, registered at the Secretariat General of the OECD on 29 November 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 29/11/2017 -
Articles concerned : 28


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