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Tax Convention with Slovenia will Enter into Force

Japanese

July 26, 2017

Ministry of Finance

Tax Convention with Slovenia will Enter into Force

[Provisional translation]

1.  On July 24 (Mon.), mutual notifications necessary for the entry into force of the Convention between Japan and the Republic of Slovenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on September 30, 2016) were completed between the Government of Japan and the Government of the Republic of Slovenia.

2.  This Convention, accordingly, will enter into force on August 23, 2017 (the thirtieth day after the date of completion of the mutual notifications) and shall be applicable:

(a)  in Japan:

     (i)  with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or
    after January 1, 2018; and

     (ii)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2018; and


(b)  in the Republic of Slovenia:

     (i)  with respect to taxes withheld at source, to income derived on or after January 1, 2018; and

     (ii)  with respect to other taxes, to taxes chargeable for any taxable year beginning on or after January 1, 2018.


(c)  The provisions concerning exchange of information and assistance in the collection of taxes have effect from August 23, 2017, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.


【Reference】Texts and Outline of the Convention


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