Konvencija latvieūu valod‚

Konvencija latvieūu valod‚

Konvencija angÔu valod‚

Likumprojekts

Par Latvijas Republikas un Slov‚kijas Republikas konvenciju par

nodokÔu dubult‚s uzlikūanas un nodokÔu nemaks‚ūanas novÁrūanu attiecÓb‚ uz ien‚kuma un kapit‚la nodokÔiem

1.pants. 1999.gada 11.mart‚ Bratislav‚ parakstÓt‚ Latvijas Republikas un Slov‚kijas Republikas konvencija par nodokÔu dubult‚s uzlikūanas un nodokÔu nemaks‚ūanas novÁrūanu attiecÓb‚ uz ien‚kuma un kapit‚la nodokÔiem (turp-
m‚k - Konvencija) un t‚s 1999.gada 11.mart‚ Bratislav‚ parakstÓtais protokols (turpm‚k Ė Protokols) ar ūo likumu tiek pieÚemts un apstiprin‚ts.

2.pants. Likums st‚jas spÁk‚ n‚kamaj‚ dien‚ pÁc t‚ izsludin‚ūanas. LÓdz ar likumu ir izsludin‚ma Konvencija un Protokols latvieūu un angÔu valod‚.

3.pants. Konvencija un Protokols st‚jas spÁk‚ Konvencijas 28.pant‚ noteiktaj‚ laik‚ un k‚rtÓb‚, un par to ¬rlietu ministrija paziÚo laikrakst‚ "Latvijas VÁstnesis".

 

 

LATVIJAS REPUBLIKAS UN SLOV∑;KIJAS REPUBLIKAS

KONVENCIJA

PAR NODOKŌU DUBULT¬S UZLIK–ANAS UN NODOKŌU

NEMAKS∑;–ANAS NOVľ;R–ANU ATTIECĺ;B∑; UZ IEN∑;KUMA

UN KAPIT∑;LA NODOKĹ;IEM

 

 

 

 

 

 

 

 

 

 

Latvijas Republika un Slovm;kijas Republika, apliecinm;damas vm;lm;«anos noslm;gt Konvenciju par nodokn;u dubultm;s uzlik«anas un nodokn;u nemaksm;«anas novm;r«anu attiecn;bm; uz ienm;kuma un kapitm;la nodokn;iem,

vienojas:

 

 

 

 

 

 

 

1.pants

Personas, uz kurm;m attiecas Konvencija

–n; Konvencija attiecas uz personm;m, kas ir vienas Ln;gumslm;dzm;jas Valsts vai abu Ln;gumslm;dzm;ju Valstu rezidenti.

 

 

2. pants

Nodokn;i, uz kuriem attiecas Konvencija

1. –n; Konvencija attiecas uz ienm;kuma un kapitm;la nodokn;iem, ko neatkarn;gi no to iekasm;«anas veida iekasm; Ln;gumslm;dzm;jas Valsts vai arn; tm;s politiski administratn;vo vienn;bu vai pa«valdn;bu vm;rdm;.

2. Par ienm;kuma un kapitm;la nodokn;iem uzskatm;mi visi nodokn;i, ar kuriem apliek kopm;jo ienm;kumu, kopm;jo kapitm;lu vai ienm;kuma vai kapitm;la dan;u, arn; nodoklis, ar kuru apliek kustamm; vai nekustamm; n;pa«uma atsavinm;«anas rezultm;tm; gi;to ienm;kumu un kapitm;la vm;rtn;bas pieaugumu.

3. Nodokn;i, uz kuriem attiecas «n; Konvencija, konkrm;ti ir «m;di:

a) Latvijm;:

(i) uzŐm;mumu ienm;kuma nodoklis;

(ii) iedzn;votm;ju ienm;kuma nodoklis;

(iii) nekustamm; n;pa«uma nodoklis;

(turpmm;k - Latvijas nodokn;i).

b) Slovm;kijm;:

(i) fizisko personu ienm;kuma nodoklis;

(ii) juridisko personu ienm;kuma nodoklis;

(iii) nekustamm; n;pa«uma nodoklis;

(turpmm;k - Slovm;kijas nodokn;i);

4. –n; Konvencija tiks piemm;rota arn; visiem identiskiem vai pm;c bi;tn;bas ln;dzn;giem nodokn;iem, kuri tiks ieviesti Ln;gumslm;dzm;jm; Valstn; pm;c «n;s Konvencijas parakstn;«anas datuma, papildinot vai aizstm;jot eso«os nodokn;us. Abu Ln;gumslm;dzm;ju Valstu kompetentajm;m iestm;dm;m ir savstarpm;ji jm;informm; vienai otra par jebkuriem nozn;mn;giem grozn;jumiem «o valstu attiecn;gajos nodokn;u likumdo«anas aktos.

 

 

3.pants.

Vispm;rn;gm;s definn;cijas

1. Ja no konteksta neizriet citm;di, «ajm; Konvencijm;:

a) jm;dziens "Latvija" nozn;mm; Latvijas Republiku, un, lietots n;eogrm;fiskm; nozn;mm;, tas apzn;mm; Latvijas Republikas teritoriju un jebkuru citu Latvijas Republikas teritorim;lajiem i;deŐiem piegulo«u teritoriju, kurm; saskaŐm; ar Latvijas likumdo«anas aktiem un starptautiskajm;m tiesn;bm;m var tikt n;stenotas Latvijas tiesn;bas uz ji;ras un zemes dzn;lm;m un tur eso«ajiem dabas resursiem;

b) jm;dziens "Slovm;kija" nozn;mm; Slovm;kijas Republiku, un, lietots n;eogrm;fiskm; nozn;mm;, tas apzn;mm; Slovm;kijas teritoriju, kurm; saskaŐm; ar starptautisko tiesn;bu normm;m Slovm;kijas Republika realizm; savas suverm;nm;s tiesn;bas un jurisdikciju.

c) jm;dzieni ''Ln;gumslm;dzm;ja Valsts'' un ''otra Ln;gumslm;dzm;ja Valsts'' atkarn;bm; no konteksta apzn;mm; Latviju vai Slovm;kiju;

d) jm;dziens "persona" apzn;mm; fizisko personu, sabiedrn;bu un jebkuru citu personu kopumu;

e) jm;dziens "sabiedrn;ba" apzn;mm; jebkuru apvienotu veidojumu vai jebkuru vienn;bu, kas nodokn;u aplik«anas noli;kos tiek uzskatn;ta par apvienotu veidojumu;

f) jm;dzieni "Ln;gumslm;dzm;jas Valsts uzŐm;mums" un "otras Ln;gumslm;dzm;jas Valsts uzŐm;mums" attiecn;gi apzn;mm; uzŐm;mumu, ko vada Ln;gumslm;dzm;jas Valsts rezidents, un uzŐm;mumu, ko vada otras Ln;gumslm;dzm;jas Valsts rezidents;

g) jm;dziens "starptautiskm; satiksme" apzn;mm; jebkurus pm;rvadm;jumus ar ji;ras vai gaisa transportu, ko veic Ln;gumslm;dzm;jas Valsts uzŐm;mums, izŐemot tos gadn;jumus, kad ji;ras vai gaisa transporta ln;dzekn;i pm;rvietojas vienn;gi otras Ln;gumslm;dzm;jas Valsts iek«ienm;;

h) jm;dziens "kompetentm;s iestm;des" apzn;mm;:

(i) Latvijm; - Finansu ministriju vai tm;s pilnvaroto pm;rstm;vi;

(ii) Slovm;kijm; - finansu ministru vai viŐa pilnvaroto pm;rstm;vi;

i) jm;dziens "pilsonis" apzn;mm;:

(i) jebkuru fizisko personu, kas ir Ln;gumslm;dzm;jas Valsts pilsonis;

(ii) jebkuru juridisko personu, ln;gumsabiedrn;bu vai asocim;ciju, kuras statuss izriet no Ln;gumslm;dzm;jm; Valstn; spm;km; eso«ajiem likumdo«anas aktiem.

2. –n;s Konvencijas piemm;ro«anai jebkurm; laikm; Ln;gumslm;dzm;ja Valsts lietos jebkuru jm;dzienu, kas «eit nav definm;ts, tikai tm;dm; nozn;mm;, ja vien no konteksta neizriet citm;di, km;dm; tas lietots tajm; laikm; «n;s Ln;gumslm;dzm;jas Valsts likumdo«anas aktos attiecn;bm; uz nodokn;iem, uz kuriem attiecas «n; Konvencija, turklm;t jebkuram jm;dzienu skaidrojumam saskaŐm; ar piemm;rojamajiem nodokn;u likumdo«anas aktiem bi;s prioritm;te pm;r «o jm;dzienu skaidrojumiem saskaŐm; ar citiem «n;s valsts likumdo«anas aktiem.

 

 

 

4.pants

Rezidents

1. –ajm; Konvencijm; jm;dziens "Ln;gumslm;dzm;jas Valsts rezidents" apzn;mm; jebkuru personu, kas saskaŐm; ar «n;s valsts likumdo«anas aktiem ir pakn;auta aplik«anai ar nodokn;iem, pamatojoties uz tm;s pastm;vn;go dzn;vesvietu, rezidenci, faktiskm;s vadn;bas atra«anm;s vietu, inkorporm;cijas (ren;istrm;cijas) vietu vai jebkuru citu ln;dzn;ga rakstura kritm;riju un ietver arn; «o valsti, tm;s politiski administratn;vm;s vienn;bas un pa«valdn;bas. –is jm;dziens tomm;r neietver personas, kurm;m tiek uzlikti nodokn;i «ajm; valstn; tikai attiecn;bm; uz to ienm;kumiem no «ajm; valstn; eso«ajiem avotiem vai izvietotm; kapitm;la.

2. Ja saskaŐm; ar 1.punkta noteikumiem fiziskm; persona ir abu Ln;gumslm;dzm;ju Valstu rezidents, tm;s statuss tiks noteikts «m;dm; veidm;:

a) «n; persona tiks uzskatn;ta par rezidentu tikai tajm; valstn;, kurm; atrodas tm;s pastm;vn;gm; dzn;vesvieta; ja tm;s pastm;vn;gm; dzn;vesvieta ir abm;s valstn;s, «n; persona tiks uzskatn;ta tikai par tm;s valsts rezidentu, ar kuru tai ir cie«m;kas personiskm;s vai ekonomiskm;s attiecn;bas (vitm;lo intere«u centrs);

b) ja nav iespm;jams noteikt valsti, kurm; «ai personai ir vitm;lo intere«u centrs, vai arn;, ja tai nav pastm;vn;gas dzn;vesvietas nevienm; no abm;m valstn;m, «n; persona tiks uzskatn;ta tikai par tm;s valsts rezidentu, kura tai ir ierastm; mn;tnes zeme;

c) ja «ai personai ierastm; mn;tnes zeme ir abas valstis vai nav neviena no tm;m, tm; tiks uzskatn;ta tikai par tm;s valsts rezidentu, kuras pilsonis ir «n; persona;

d) ja «n; persona ir pilsonis abm;s valstn;s vai nevienm; no «n;m valstn;m, tad Ln;gumslm;dzm;ju Valstu kompetentm;s iestm;des iz«n;ir «o jautm;jumu, savstarpm;ji vienojoties.

3. Ja saskaŐm; ar 1.punkta noteikumiem persona, kas nav fiziskm; persona, ir abu Ln;gumslm;dzm;ju Valstu rezidents, Ln;gumslm;dzm;ju Valstu kompetentm;m iestm;dm;m jm;cen«as iz«n;irt «o jautm;jumu, savstarpm;ji vienojoties, un noteikt «n;s Konvencijas piemm;ro«anas veidu «m;dai personai. Ja «m;da vieno«anm;s nav tikusi panm;kta, «m;da persona netiks uzskatn;ta ne par vienas Ln;gumslm;dzm;jas Valsts rezidentu, kas varm;tu baudn;t «n;s Konvencijas priek«rocn;bas.

 

 

5.pants

Pastm;vn;gm; pm;rstm;vniecn;ba

1. –ajm; Konvencijm; jm;dziens "pastm;vn;gm; pm;rstm;vniecn;ba" nozn;mm; noteiktu vietu, kur uzŐm;mums pilnn;gi vai dan;m;ji veic uzŐm;mm;jdarbn;bu.

2. Jm;dziens "pastm;vn;gm; pm;rstm;vniecn;ba" ietver:

a) uzŐm;muma vadn;bas atra«anm;s vietu;

b) filim;li;

c) kantori;

d) fabriku;

e) darbnn;cu;

f) «ahtu, naftas vai gm;zes ieguves vietu, akmeŐlauztuves vai jebkuru citu

dabas resursu ieguves vietu.

3. Jm;dziens i;pastm;vn;gm; pm;rstm;vniecn;bai; tm;pat ietver:

a) bŻvlaukumu vai mont‚Ģas vai instal‚cijas projektu tikai tad, ja tas ilgst vair‚k nek‚ deviÚus mÁneūus;

b) LÓgumslÁdzÁjas Valsts uzÚÁmuma darbinieku vai citu ūim nolŻkam LÓgumslÁdzÁjas Valsts uzÚÁmuma nodarbin‚t‚ person‚la sniegtos pakalpojumus, ieskaitot konsultatÓvos un vadÓbas pakalpojumus, bet tikai t‚d‚ gadÓjum‚, kad ū‚da rakstura darbÓbas otras LÓgumslÁdzÁjas Valsts teritorij‚ ilgst laika periodu vai periodus, kas kopum‚ p‚rsniedz seūus mÁneūus jebkur‚ divpadsmit mÁneūus ilg‚ laika period‚.

4. Neatkarn;gi no «n; panta iepriek«m;jo punktu noteikumiem jm;dziens "pastm;vn;gm; pm;rstm;vniecn;ba" neietver:

a) m;ku un iekm;rtu izmanto«anu tikai un vienn;gi uzŐm;mumam piedero«o prem;u vai izstrm;dm;jumu uzglabm;«anai, demonstrm;«anai vai piegm;dm;m;

b) uzŐm;mumam piedero«os prem;u vai izstrm;dm;jumu krm;jumus, kas paredzm;ti tikai un vienn;gi uzglabm;«anai, demonstrm;«anai vai piegm;dm;m;

c) uzŐm;mumam piedero«os prem;u vai izstrm;dm;jumu krm;jumus, kas paredzm;ti tikai un vienn;gi pm;rstrm;dei citm; uzŐm;mumm;;

d) pastm;vn;gu darbn;bas vietu, kas paredzm;ta tikai un vienn;gi prem;u vai izstrm;dm;jumu iepirk«anai vai informm;cijas vm;k«anai uzŐm;muma vajadzn;bm;m;

e) pastm;vn;gu darbn;bas vietu, kas paredzm;ta tikai un vienn;gi tam, lai veiktu uzŐm;muma labm; jebkurus citus priek«darbus vai paln;gdarbn;bu;

 

f) pastm;vn;gu darbn;bas vietu, kas paredzm;ta tikai un vienn;gi tam, lai veiktu «n; punkta no "a" ln;dz "e" apak«punktm; minm;tm;s darbn;bas jebkurm; kombinm;cijm;, ar nosacn;jumu, ka kopm;jam darbn;bas veidam ir priek«darbu vai paln;gdarbn;bas raksturs.

5. Neatkarn;gi no 1. un 2. punkta noteikumiem, ja persona, uz kuru neattiecas 6. punktm; minm;tais neatkarn;gm; an;enta statuss, darbojas uzŐm;muma labm; un parasti izmanto tai pie«n;irtm;s pilnvaras noslm;gt Konvenciju «n; uzŐm;muma vm;rdm; Ln;gumslm;dzm;jm; Valstn;, tiks uzskatn;ts, ka «im uzŐm;mumam ir pastm;vn;gm; pm;rstm;vniecn;ba «ajm; valstn; attiecn;bm; uz jebkuru «n;s personas veikto darbn;bu uzŐm;muma labm; «ajm; valstn;, izŐemot gadn;jumus, kad pastm;vn;go darbn;bas vietu, kuru izmanto «n; persona, veicot 4.punktm; minm;to darbn;bu, nevar uzskatn;t par pastm;vn;go pm;rstm;vniecn;bu saskaŐm; ar «n; 4. punkta noteikumiem.

6. Tiks uzskatn;ts, ka uzŐm;mumam nav pastm;vn;gm;s pm;rstm;vniecn;bas Ln;gumslm;dzm;jm; Valstn;, ja uzŐm;mums veic uzŐm;mm;jdarbn;bu «ajm; valstn;, vienn;gi izmantojot starpnieku, tirdzniecn;bas an;entu vai jebkuru citu neatkarn;gu an;entu, ar nosacn;jumu, ka «n;s personas veic savu parasto uzŐm;mm;jdarbn;bu.

7. Fakts, ka sabiedrn;ba - Ln;gumslm;dzm;jas Valsts rezidents kontrolm; sabiedrn;bu, kura ir otras Ln;gumslm;dzm;jas Valsts rezidents vai kura veic uzŐm;mm;jdarbn;bu «ajm; otrm; valstn; (izmantojot pastm;vn;go pm;rstm;vniecn;bu vai km;dm; citm; veidm;), vai ir pakn;auta «m;das sabiedrn;bas kontrolei, pats par sevi nepm;rvm;r« vienu no «n;m sabiedrn;bm;m par otras sabiedrn;bas pastm;vn;go pm;rstm;vniecn;bu.

 

 

6.pants

Ienm;kums no nekustamm; n;pa«uma

1. Ienm;kumus, ko gi;st Ln;gumslm;dzm;jas Valsts rezidents no nekustamm; n;pa«uma (arn; ienm;kumus no lauksaimniecn;bas un me√;kopn;bas), kas atrodas otrm; Ln;gumslm;dzm;jm; Valstn;, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Jm;dzienam "nekustamais n;pa«ums" bi;s tm;da nozn;me, km;da tam ir tm;s Ln;gumslm;dzm;jas Valsts likumdo«anas aktos, kurm; atrodas minm;tais n;pa«ums. Jebkurm; gadn;jumm; «is jm;dziens nozn;mm;s n;pa«umu, kas ir piedern;gs nekustamajam n;pa«umam, mm;jlopus un iekm;rtas, ko izmanto lauksaimniecn;bm; un me√;kopn;bm;, tiesn;bas, kuras vispm;rm;jos likumdo«anas aktos ir attiecinm;mas uz n;pa«umu, kas atrodas uz zemes, jebkuras nekustamm; n;pa«uma pirk«anas un pm;rdo«anas tiesn;bu izmanto«anas tiesn;bas, vai ln;dzn;gas tiesn;bas iegi;t nekustamo n;pa«umu, nekustamm; n;pa«uma uzufruktu un tiesn;bas uz mainn;ga lieluma vai pastm;vn;giem maksm;jumiem par tiesn;bm;m izmantot dern;gos izrakteŐus, avotus un citus dabas resursus vai par to izmanto«anu. Par nekustamo n;pa«umu netiks uzskatn;ti kun;i, liellaivas un lidma«n;nas.

3. –n; panta 1. punkta noteikumi tiks piemm;roti attiecn;bm; uz ienm;kumu no nekustamm; n;pa«uma tie«as izmanto«anas, izn;rm;«anas vai izmanto«anas citm; veidm;.

 

4. Ja sabiedrn;bas akcijas vai citas tiesn;bas dod to n;pa«niekam tiesn;bas uz sabiedrn;bas nekustamm; n;pa«uma izmanto«anu, tad ienm;kumu no «o tiesn;bu tie«as izmanto«anas, iznomm;«anas vai lieto«anas jebkm;dm; citm; veidm; var aplikt ar nodokn;iem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; atrodas «is nekustamais n;pa«ums.

5. –n; panta 1., 3. un 4. punkta noteikumi tiks piemm;roti arn; attiecn;bm; uz ienm;kumu no uzŐm;muma nekustamm; n;pa«uma, km; arn; attiecn;bm; uz ienm;kumu no nekustamm; n;pa«uma, kas tiek izmantots neatkarn;gu individum;lu pakalpojumu snieg«anai.

 

 

7.pants

UzŐm;mm;jdarbn;bas pen;Őa

1. Ln;gumslm;dzm;jas Valsts uzŐm;muma pen;Őa tiks aplikta ar nodokn;iem tikai «ajm; valstn;, izŐemot gadn;jumus, kad uzŐm;mums veic uzŐm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur eso«o pastm;vn;go pm;rstm;vniecn;bu. Ja uzŐm;mums veic uzŐm;mm;jdarbn;bu minm;tajm; veidm;, uzŐm;muma pen;Őu var aplikt ar nodokn;iem otrm; valstn;, bet tikai to pen;Őas dan;u, kas attiecas uz «o pastm;vn;go pm;rstm;vniecn;bu.

2. SaskaŐm; ar 3. punkta noteikumiem, ja Ln;gumslm;dzm;jas Valsts uzŐm;mums veic uzŐm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur eso«o pastm;vn;go pm;rstm;vniecn;bu, katrm; Ln;gumslm;dzm;jm; Valstn; uz «o pastm;vn;go pm;rstm;vniecn;bu attiecinm;ms tm;ds pen;Őas daudzums, km;du «n; pm;rstm;vniecn;ba varm;tu gi;t, ja nepm;rprotami bi;tu atsevi«n;s uzŐm;mums, kas veic vienm;du vai ln;dzn;gu uzŐm;mm;jdarbn;bu vienm;dos vai ln;dzn;gos apstm;kn;os un darbojas pilnn;gi neatkarn;gi no «n; uzŐm;muma.

3. Nosakot pastm;vn;gm;s pm;rstm;vniecn;bas pen;Őu, tiks pien;auta pastm;vn;gm;s pm;rstm;vniecn;bas izdevumu atskaitn;«ana no summas, kuru apliek ar nodokn;iem. –ie izdevumi var bi;t pm;rstm;vniecn;bas operatn;vie un vispm;rm;jie administratn;vie izdevumi, kas radu«ies vai nu valstn;, kur atrodas pastm;vn;gm; pm;rstm;vniecn;ba, vai citur.

4. Ja Ln;gumslm;dzm;jm; Valstn; pen;Őu, kas attiecinm;ma uz pastm;vn;go pm;rstm;vniecn;bu, nosaka, uzŐm;muma kopn;go pen;Őu proporcionm;li sadalot starp tm; strukti;rvienn;bm;m, 2.punkts neaizliedz Ln;gumslm;dzm;jai Valstij km; parasti noteikt apliekamm;s pen;Őas dan;u pm;c «n; principa; tomm;r «n; sadales metode jm;lieto tm;, lai rezultm;ts atbilstu «ajm; pantm; ietvertajiem principiem.

5. Uz pastm;vn;go pm;rstm;vniecn;bu netiks attiecinm;ta pen;Őa tikai tm;pm;c vien, ka tm; ir iegm;dm;jusies sava uzŐm;muma vajadzn;bm;m preces vai izstrm;dm;jumus.

6. Lai piemm;rotu iepriek«m;jo punktu noteikumus, pen;Őa, ko attiecina uz pastm;vn;go pm;rstm;vniecn;bu, katru gadu ir jm;nosaka ar vienu un to pa«u metodi, izŐemot gadn;jumus, kad ir pietiekams pamats rn;koties citm;di.

7. Ja pen;Őm; ir ietverti citos «n;s Konvencijas pantos atsevi«n;i apli;kotie ienm;kuma veidi, «n; panta noteikumi neietekmm;s «o citu pantu noteikumus.

8.pants

Ji;ras un gaisa transports

1. Ln;gumslm;dzm;jas Valsts uzŐm;muma pen;Őa no ji;ras un gaisa transporta ln;dzekn;u izmanto«anas starptautiskajm; satiksmm; tiks aplikta ar nodokn;iem tikai «ajm; valstn;.

2. –n; panta 1. punkta noteikumi attiecas arn; uz pen;Őu, kas gi;ta no piedaln;«anm;s pulm;, kopm;jm; uzŐm;mm;jdarbn;bm; vai starptautiskm;s satiksmes transporta an;enti;rm;.

 

 

9.pants

Saistn;tie uzŐm;mumi

1. Ja:

a) Ln;gumslm;dzm;jas Valsts uzŐm;mums tie«i vai netie«i piedalm;s otras Ln;gumslm;dzm;jas Valsts uzŐm;muma vadn;bm; vai kontrolm; vai tam pieder dan;a no «n; uzŐm;muma kapitm;la; vai

b) vienas un tm;s pa«as personas tie«i vai netie«i piedalm;s Ln;gumslm;dzm;jas Valsts uzŐm;muma vadn;bm; vai kontrolm; vai tm;m pieder dan;a kapitm;la «ajm; uzŐm;mumm; un vienlaikus citm; otras Ln;gumslm;dzm;jas Valsts uzŐm;mumm;

un «o divu uzŐm;mumu komercim;lm;s un finansu attiecn;bas tiek veidotas vai nodibinm;tas pm;c noteikumiem, kas at«n;iras no tiem noteikumiem, kuri bi;tu spm;km; starp diviem neatkarn;giem (savstarpm;ji nesaistn;tiem) uzŐm;mumiem, jebkura pen;Őa, kas veidotos vienam no uzŐm;mumiem, bet iepriek«minm;to noteikumu ietekmm; nav izveidojusies, var tikt iekn;auta «n; uzŐm;muma pen;Őm; un atbilsto«i aplikta ar nodokn;iem.

2. Ja Ln;gumslm;dzm;ja Valsts iekn;auj «n;s valsts uzŐm;muma pen;Őm; un attiecn;gi apliek ar nodokn;iem to pen;Őu, attiecn;bm; uz kuru otras Ln;gumslm;dzm;jas Valsts uzŐm;mums ir ticis aplikts ar nodokn;iem «ajm; otrm; valstn;, un «n; iekn;autm; pen;Őa ir tm;da pen;Őa, kuru bi;tu guvis pirmm;s Ln;gumslm;dzm;jas Valsts uzŐm;mums, ja attiecn;bas starp «iem diviem uzŐm;mumiem bi;tu biju«as tm;das, km;das pastm;vm;tu starp diviem pilnn;gi neatkarn;giem uzŐm;mumiem, tad otrai valstij ir jm;izdara atbilsto«as korektn;vas attiecn;bm; uz nodokn;a lielumu, ar kuru tiek aplikta «n; pen;Őa otrm; valstn;. Nosakot «n;s korektn;vas, jm;Őem vm;rm; citi «n;s Konvencijas noteikumi un, ja nepiecie«ams, jm;rn;ko Ln;gumslm;dzm;ju Valstu kompetento iestm;√;u konsultm;cijas.

3. –Ó panta 2. punkta noteikumi netiks piemÁroti kr‚pūanas, apzin‚tas saistÓbu neizpildes un rupjas neuzmanÓbas gadÓjum‚.

 

 

 

 

 

10.pants

Dividendes

1. Dividendes, ko sabiedrn;ba - Ln;gumslm;dzm;jas Valsts rezidents izmaksm; otras Ln;gumslm;dzm;jas Valsts rezidentam, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Tomm;r «n;s dividendes var arn; aplikt ar nodokn;iem atbilsto«i attiecn;gm;s valsts likumdo«anas aktiem tajm; Ln;gumslm;dzm;jm; Valstn;, kuras rezidents ir sabiedrn;ba, kas izmaksm; dividendes, bet, ja «o dividen√;u n;stenais n;pa«nieks ir otras Ln;gumslm;dzm;jas Valsts rezidents, nodoklis nedrn;kst pm;rsniegt 10 procentu no dividen√;u kopapjoma.

–is punkts neietekmm;s sabiedrn;bas aplik«anu ar nodokn;iem attiecn;bm; uz pen;Őu, no kuras tiek izmaksm;tas dividendes.

3. Jm;dziens "dividendes" «ajm; pantm; nozn;mm; ienm;kumu no jebkm;da veida akcijm;m vai citm;m tm;dm;m tiesn;bm;m piedaln;ties pen;Őas sadalm;, kuras nav parm;da prasn;bas, km; arn; ienm;kumu no citm;m korporatn;vm;m tiesn;bm;m, kur«, saskaŐm; ar tm;s valsts likumdo«anas aktiem, kuras rezidents ir sabiedrn;ba, kas veic «o sadali, ir pakn;auts tm;dai pa«ai aplik«anas ar nodokn;iem procedi;rai, km; ienm;kums no akcijm;m. Jm;dziens i;dividendesi; tm;pat ietver ienm;kumus, ko gi;st da√;m;du norunu rezultm;tm;, ieskaitot parm;da saistn;bas, kuras dod tiesn;bas piedaln;ties pen;Őas sadalm; tm;dm; mm;rm;, km;dm; tas ir noteikts tm;s Ln;gumslm;dzm;jas Valsts, kurm; radies «is ienm;kums, likumdo«anas aktos.

4. –n; panta 1. un 2. punkta noteikumi netiks piemm;roti, ja dividen√;u n;stenais n;pa«nieks, bi;dams Ln;gumslm;dzm;jas Valsts rezidents, veic uzŐm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur eso«o pastm;vn;go pm;rstm;vniecn;bu, vai arn; sniedz otrm; valstn; neatkarn;gus individum;los pakalpojumus, izmantojot tur izvietoto pastm;vn;go bm;zi, ja sabiedrn;ba, kura izmaksm; dividendes, ir «n;s otras valsts rezidents un ja ln;dzdaln;ba, par kuru tiek izmaksm;tas dividendes, ir faktiski saistn;ta ar pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. –ajm; gadn;jumm; atbilsto«i apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

5. Ja sabiedrn;ba - Ln;gumslm;dzm;jas Valsts rezidents gi;st pen;Őu vai ienm;kumus no otras Ln;gumslm;dzm;jas Valsts, «n; otra valsts nedrn;kst aplikt ne ar km;du nodokli «n;s sabiedrn;bas izmaksm;tm;s dividendes, izŐemot gadn;jumus, kad dividendes tiek izmaksm;tas otras valsts rezidentam vai, kad ln;dzdaln;ba, par kuru tiek izmaksm;tas dividendes, ir faktiski saistn;ta ar pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi, kas atrodas otrm; valstn;, ne arn; aplikt ar nesadaln;tm;s pen;Őas nodokli sabiedrn;bas nesadaln;to pen;Őu pat tm;dm; gadn;jumm;, ja izmaksm;tm;s dividendes vai nesadaln;tm; pen;Őa pilnn;gi vai dan;m;ji sastm;v no otrm; valstn; gi;tm;s pen;Őas vai ienm;kuma.

 

 

 

 

11.pants

Procenti

1. Procentus, kas rodas Ln;gumslm;dzm;jm; Valstn; un tiek izmaksm;ti otras Ln;gumslm;dzm;jas Valsts rezidentam, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Tomm;r «os procentus var arn; aplikt ar nodokn;iem atbilsto«i attiecn;gm;s valsts likumdo«anas aktiem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; tie rodas; ja procentu n;stenais n;pa«nieks ir otras Ln;gumslm;dzm;jas Valsts rezidents, nodoklis nedrn;kst pm;rsniegt 10 procentu no «o procentu kopapjoma.

3. Neatkarn;gi no 2. punkta noteikumiem procenti, kas rodas Ln;gumslm;dzm;jm; Valstn;, kuru saŐm;mm;ja un n;stenm; n;pa«niece ir otras Ln;gumslm;dzm;jas Valsts valdn;ba, centrm;lm; banka vai jebkura cita «ai valdn;bai pilnn;gi piedero«a finansu institi;cija, km; arn; procenti, kas saŐemti par «n;s valdn;bas garantm;tajiem aizdevumiem, netiks aplikti ar nodokn;iem pirmajm; minm;tajm; valstn;.

4. –ajm; pantm; lietotais jm;dziens "procenti" nozn;mm; ienm;kumu no jebkura veida parm;da prasn;bm;m neatkarn;gi no tm; vai tm;s ir vai nav nodro«inm;tas ar hipotm;ku un atbilstn;gi 10. panta 3. punktam, vai tm;m ir vai nav tiesn;bas piedaln;ties parm;dnieka pen;Őas sadalm;, un tas n;pa«i ietver ienm;kumu no valdn;bas vm;rtspapn;riem, ienm;kumu no obligm;cijm;m un parm;dzn;mm;m, ieskaitot prm;mijas un balvas par «iem vm;rtspapn;riem, obligm;cijm;m vai parm;dzn;mm;m. Soda naudas, kas saŐemtas par laikm; neveiktajiem maksm;jumiem, netiks uzskatn;tas par procentiem, uz kuriem attiecas «is pants.

5. –n; panta 1., 2. un 3. punkta noteikumi netiks piemm;roti, ja persona - procentu n;stenm; n;pa«niece, bi;dama Ln;gumslm;dzm;jas Valsts rezidents, veic uzŐm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, kurm; «ie procenti rodas, izmantojot tur eso«o pastm;vn;go pm;rstm;vniecn;bu, vai arn; sniedz «ajm; otrm; valstn; neatkarn;gus individum;los pakalpojumus, izmantojot tur izvietoto pastm;vn;go bm;zi, un parm;da prasn;bas, uz kuru pamata tiek maksm;ti procenti, ir faktiski saistn;tas ar «o pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. –ajm; gadn;jumm; atbilsto«i apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

6. Ja procentu maksm;tm;js ir «n;s valsts rezidents, tiks uzskatn;ts, ka procenti rodas «ajm; valstn;. Tomm;r, ja persona, kas izmaksm; procentus, neatkarn;gi no tm;, vai «n; persona ir Ln;gumslm;dzm;jas Valsts rezidents vai nav, izmanto Ln;gumslm;dzm;jm; Valstn; eso«o pastm;vn;go pm;rstm;vniecn;bu vai tur izvietoto pastm;vn;go bm;zi, sakarm; ar kuru ir izveidoju«m;s parm;dsaistn;bas, par kurm;m tiek maksm;ti procenti, un «os procentus izmaksm; (sedz) pastm;vn;gm; pm;rstm;vniecn;ba vai pastm;vn;gm; bm;ze, tiks uzskatn;ts, ka «ie procenti rodas tajm; valstn;, kurm; atrodas pastm;vn;gm; pm;rstm;vniecn;ba vai pastm;vn;gm; bm;ze.

 

 

7. Ja sakarm; ar n;pa«m;m attiecn;bm;m starp procentu maksm;tm;ju un procentu n;steno n;pa«nieku vai starp viŐiem abiem un km;du tre«o personu procentu summa, kas attiecas uz parm;da prasn;bm;m, uz kuru pamata tm; tiek izmaksm;ta, pm;rsniedz summu, par km;du bi;tu varm;ju«i vienoties procentu maksm;tm;js un procentu n;stenais n;pa«nieks, ja starp viŐiem nebi;tu minm;to n;pa«o attiecn;bu, tad «n; panta noteikumi tiks piemm;roti tikai attiecn;bm; uz pm;dm;jo minm;to summu. –ajm; gadn;jumm; atlikusn; maksm;jumu dan;a tiek aplikta ar nodokn;iem atbilsto«i katras Ln;gumslm;dzm;jas Valsts likumdo«anas aktiem ar nosacn;jumu, ka tiek ievm;roti pm;rm;jie «n;s Konvencijas noteikumi.

 

 

12.pants

Autoratln;dzn;ba

1. Autoratln;dzn;bu, kas rodas Ln;gumslm;dzm;jm; Valstn; un tiek izmaksm;ta otras Ln;gumslm;dzm;jas Valsts rezidentam, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Tomm;r «o autoratln;dzn;bu var aplikt ar nodokn;iem atbilsto«i attiecn;gm;s valsts likumdo«anas aktiem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; tm; rodas. Ja «n;s autoratln;dzn;bas n;stenais n;pa«nieks ir otras Ln;gumslm;dzm;jas Valsts rezidents, nodoklis nedrn;kst pm;rsniegt 10 procentu no autoratln;dzn;bas kopapjoma.

3. Jm;dziens "autoratln;dzn;ba" «ajm; pantm; nozn;mm; jebkm;da veida maksm;jumus, ko saŐem km; atln;dzn;bu par jebkuru autortiesn;bu izmanto«anu vai par tiesn;bm;m izmantot autortiesn;bas uz literm;ru, mm;kslas vai zinm;tnisku darbu, ieskaitot kinofilmas un filmas, vai arn; ierakstus radio un televn;zijas pm;rraidm;m, km; arn; citus vizum;lm; attm;la un skaŐas reprodukcijas ln;dzekn;us, uz jebkuru patentu, prem;u zn;mi, dizainu vai modeli, plm;nu, slepenu formulu vai procesu, vai par ri;pnieciskas, komercim;las vai zinm;tniskas iekm;rtas izmanto«anu, vai par tiesn;bm;m to izmantot, vai par informm;ciju attiecn;bm; uz ri;pniecisku, komercim;lu vai zinm;tnisku darbn;bu un pieredzi.

4. –n; panta 1. un 2. punkta nosacn;jumi netiks piemm;roti, ja «o maksm;jumu n;stenais n;pa«nieks, bi;dams Ln;gumslm;dzm;jas Valsts rezidents, veic uzŐm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, kurm; rodas autoratln;dzn;ba, izmantojot tur eso«o pastm;vn;go pm;rstm;vniecn;bu, vai sniedz «ajm; otrm; valstn; neatkarn;gus individum;los pakalpojumus, izmantojot tur izvietoto pastm;vn;go bm;zi, un ja tiesn;bas vai n;pa«ums, uz kuriem attiecas autoratln;dzn;bas maksm;jumi, ir faktiski saistn;ti ar «o pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. –ajm; gadn;jumm; atbilsto«i apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

5. Ja autoratln;dzn;bas maksm;tm;js ir Ln;gumslm;dzm;jas Valsts rezidents, tiks uzskatn;ts, ka autoratln;dzn;ba rodas «ajm; valstn;. Tomm;r, ja persona, kas izmaksm; autoratln;dzn;bu, neatkarn;gi no tm;, vai «n; persona ir Ln;gumslm;dzm;jas Valsts rezidents vai nav, izmanto Ln;gumslm;dzm;jm; Valstn; eso«o pastm;vn;go pm;rstm;vniecn;bu vai tur izvietoto pastm;vn;go bm;zi, sakarm; ar kuru radu«m;s saistn;bas izmaksm;t autoratln;dzn;bu, un «o autoratln;dzn;bu izmaksm; (sedz) pastm;vn;gm; pm;rstm;vniecn;ba vai pastm;vn;gm; bm;ze, tiks uzskatn;ts, ka autoratln;dzn;ba rodas tajm; valstn;, kurm; atrodas pastm;vn;gm; pm;rstm;vniecn;ba vai pastm;vn;gm; bm;ze.

 

6. Ja sakarm; ar n;pa«m;m attiecn;bm;m starp autoratln;dzn;bas maksm;tm;ju un autoratln;dzn;bas n;steno n;pa«nieku vai starp viŐiem abiem un km;du tre«o personu autoratln;dzn;bas summa, kas attiecas uz tiesn;bm;m, izmanto«anu vai informm;ciju, pm;rsniedz autoratln;dzn;bas summu, par km;du bi;tu varm;ju«i vienoties maksm;tm;js un n;stenais n;pa«nieks, ja starp viŐiem nebi;tu minm;to n;pa«o attiecn;bu, tad «n; panta noteikumi tiks piemm;roti tikai attiecn;bm; uz pm;dm;jo minm;to summu. –ajm; gadn;jumm; maksm;jumu dan;a, kas pm;rsniedz «o summu, tiek aplikta ar nodokn;iem atbilsto«i katras Ln;gumslm;dzm;jas Valsts likumdo«anas aktiem ar nosacn;jumu, ka tiek ievm;roti pm;rm;jie «n;s Konvencijas noteikumi.

 

 

13.pants

Kapitm;la pieaugums

1. Ienm;kumu, ko gi;st Ln;gumslm;dzm;jas Valsts rezidents, atsavinot 6.pantm; minm;to otrm; Ln;gumslm;dzm;jm; Valstn; eso«o nekustamo n;pa«umu, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Kapitm;la pieaugumu, ko gi;st Ln;gumslm;dzm;jas Valsts rezidents, atsavinot tm;das sabiedrn;bas akcijas, kuras aktn;vi sastm;v galvenokm;rt, tie«m; vai netie«m; veidm;, no 6. pantm; minm;tm; otrm; Ln;gumslm;dzm;jm; Valstn; eso«m; n;pa«uma, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

3. Kapitm;la pieaugumu, kas gi;ts par kustamm; n;pa«uma, kas ir Ln;gumslm;dzm;jas Valsts uzŐm;muma pastm;vn;gm;s pm;rstm;vniecn;bas otrm; Ln;gumslm;dzm;jm; Valstn; uzŐm;mm;jdarbn;bm; izmantojamm; n;pa«uma dan;a, atsavinm;«anu vai par kustamm; n;pa«uma, kas ir piedern;gs Ln;gumslm;dzm;jas Valsts rezidenta pastm;vn;gajai bm;zei otrm; Ln;gumslm;dzm;jm; Valstn;, kura izveidota neatkarn;go individum;lo pakalpojumu snieg«anai, atsavinm;«anu, ieskaitot pieaugumu (kapitm;la) no «m;das pastm;vn;gm;s pm;rstm;vniecn;bas (atsevi«n;i vai kopm; ar visu uzŐm;mumu) atsavinm;«anas vai no «m;das pastm;vn;gm;s bm;zes atsavinm;«anas, var aplikt ar nodokn;iem otrm; Ln;gumslm;dzm;jm; Valstn;.

4. Kapitm;la pieaugums, ko gi;st Ln;gumslm;dzm;jas Valsts uzŐm;mums par «n; uzŐm;muma starptautiskajm; satiksmm; izmantoto ji;ras vai gaisa transporta ln;dzekn;u atsavinm;«anu vai par «o ji;ras vai gaisa transporta ln;dzekn;u izmanto«anai piedern;gm; kustamm; n;pa«uma atsavinm;«anu, tiks aplikts ar nodokn;iem tikai «ajm; valstn;.

5. Kapitm;la pieaugums, kas gi;ts par jebkura tm;da n;pa«uma atsavinm;«anu, kas at«n;iras no 1., 2., 3. un 4. punktm; minm;tm; n;pa«uma, tiks aplikts ar nodokn;iem tikai tajm; Ln;gumslm;dzm;jm; Valstn;, kuras rezidents ir «n; n;pa«uma atsavinm;tm;js.

 

 

 

 

14.pants

Neatkarn;gie individum;lie pakalpojumi

1. Ln;gumslm;dzm;jas Valsts rezidenta - fiziskm;s personas ienm;kumi, kas gi;ti, sniedzot profesionm;lus pakalpojumus vai veicot cita veida neatkarn;gu darbn;bu, tiks aplikti ar nodokn;iem tikai «ajm; valstn;, izŐemot gadn;jumus, kad «n; persona savas darbn;bas vajadzn;bm;m izmanto tai regulm;ri pieejamu pastm;vn;go bm;zi otrm; valstn;. Ja tiek izmantota «m;da pastm;vn;gm; bm;ze, ienm;kumus var aplikt ar nodokn;iem arn; otrm; valstn;, bet tikai tik lielm; mm;rm;, km;dm; tie ir attiecinm;mi uz «o pastm;vn;go bm;zi. –n; panta piemm;ro«anai gadn;jumm;, kad Ln;gumslm;dzm;jas Valsts rezidents - fiziskm; persona uzturas otrm; Ln;gumslm;dzm;jm; Valstn; laika posmu vai laika posmus, kuri kopumm; pm;rsniedz 183 dienas jebkurm; 12 mm;ne«u periodm;, kas sm;kas vai beidzas attiecn;gajm; nodokn;u gadm;, tiks uzskatn;ts, ka «n; persona izmanto regulm;ri pieejamu pastm;vn;go bm;zi otrm; Ln;gumslm;dzm;jm; Valstn; un ienm;kums, kas gi;ts par otrm; valstn; veiktajm;m iepriek«minm;tajm;m darbn;bm;m, tiks attiecinm;ts uz «o pastm;vn;go bm;zi.

2. Jm;dziens "profesionm;lie pakalpojumi" nozn;mm; neatkarn;gu zinm;tnisko, literm;ro, mm;ksliniecisko, izgln;tojo«o vai pedagon;isko darbn;bu, km; arn; m;rsta, jurista, in√;eniera, arhitekta, zobm;rsta un grm;matve√;a neatkarn;gu darbn;bu.

 

 

15.pants

Atkarn;gie individum;lie pakalpojumi

1. SaskaŐm; ar 16., 18. un 19. panta noteikumiem darba alga, samaksa un cita ln;dzn;ga veida atln;dzn;ba, ko saŐem Ln;gumslm;dzm;jas Valsts rezidents par savu darbu, tiks aplikta ar nodokn;iem tikai «ajm; valstn;, ja vien algots darbs netiek veikts otrm; Ln;gumslm;dzm;jm; Valstn;. Ja algots darbs tiek veikts otrm; Ln;gumslm;dzm;jm; Valstn;, par to saŐemto atln;dzn;bu var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Neatkarn;gi no 1. punkta noteikumiem atln;dzn;ba, kuru Ln;gumslm;dzm;jas Valsts rezidents saŐem par algotu darbu, kas tiek veikts otrm; Ln;gumslm;dzm;jm; Valstn;, tiks aplikta ar nodokli tikai pirmajm; minm;tajm; valstn;, ja:

a) atln;dzn;bas saŐm;mm;js ir atradies otrm; valstn; ne vairm;k km; 183 dienas jebkurm; 12 mm;ne«u laika posmm;, kas sm;kas vai beidzas attiecn;gajm; nodokn;u gadm;; un

b) atln;dzn;bu maksm; darba devm;js, kas nav otras valsts rezidents, vai cita persona tm;da darba devm;ja vm;rdm;; un

c) atln;dzn;bu neizmaksm; pastm;vn;gm; pm;rstm;vniecn;ba vai pastm;vn;gm; bm;ze, ko darba devm;js izmanto otrm; valstn;.

3. Neatkarn;gi no «n; panta iepriek«minm;tajiem noteikumiem atln;dzn;bu par darbu, kas tiek veikts, strm;dm;jot uz Ln;gumslm;dzm;jas Valsts uzŐm;muma ji;ras vai gaisa transporta ln;dzekn;iem starptautiskajm; satiksmm;, var aplikt ar nodokli «ajm; valstn;.

 

16.pants

Direktoru atalgojums

Direktoru atalgojumu un citu ln;dzn;gu atln;dzn;bu, kuru saŐem Ln;gumslm;dzm;jas Valsts rezidents km; sabiedrn;bas, kas ir otras Ln;gumslm;dzm;jas Valsts rezidents, direktoru padomes vai citas ln;dzn;gas institi;cijas loceklis, var aplikt ar nodokn;iem otrm; Ln;gumslm;dzm;jm; Valstn;.

 

 

17.pants

Mm;kslinieki un sportisti

1. Neatkarn;gi no 14. un 15. panta noteikumiem ienm;kumus, ko gi;st Ln;gumslm;dzm;jas Valsts rezidents km; izpildn;tm;jmm;kslinieks, piemm;ram, km; tem;tra, kino, radio vai televn;zijas aktieris, km; mi;zin;is vai arn; km; sportists par savu individum;lo darbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Ja mm;kslinieka vai sportista ienm;kumi par viŐa individum;lo darbn;bu attiecn;gajm; jomm; tiek maksm;ti nevis pa«am mm;ksliniekam vai sportistam, bet citai personai, «os ienm;kumus neatkarn;gi no 7., 14. un 15. panta noteikumiem var aplikt ar nodokn;iem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; tiek veikta izpildn;tm;jmm;kslinieka vai sportista darbn;ba.

3. –n; panta 1. un 2. punkta noteikumi netiks piemm;roti attiecn;bm; uz ienm;kumu, kuru Ln;gumslm;dzm;jm; Valstn; gi;st izpildn;tm;jmm;kslinieks vai sportists, ja viŐa darbn;ba «ajm; valstn; tiek pilnn;gi vai galvenokm;rt finansm;ta no vienas vai abu Ln;gumslm;dzm;ju Valstu, to politiski administratn;vo vienn;bu vai pa«valdn;bu sabiedriskajiem fondiem vai «o darbn;bu pilnn;gi vai galvenokm;rt finansm; viena vai abas Ln;gumslm;dzm;jas Valstis, to politiski administratn;vm;s vienn;bas vai pa«valdn;bas. –ajm; gadn;jumm; ienm;kums tiks aplikts ar nodokn;iem tikai tajm; Ln;gumslm;dzm;jm; Valstn;, kuras rezidents ir «is mm;kslinieks vai sportists.

 

 

18.pants

Pensijas

SaskaŐm; ar 19. panta 2. punktu pensijas un cita veida ln;dzn;ga atln;dzn;ba par iepriek« veikto algoto darbu, ko saŐem Ln;gumslm;dzm;jas Valsts rezidents, tiks aplikta ar nodokn;iem tikai «ajm; valstn;.

 

 

 

19.pants

Valsts dienests

1. a) Alga, samaksa un cita ln;dzn;ga atln;dzn;ba, kura nav pensija un kuru fiziskajai personai izmaksm; Ln;gumslm;dzm;ja Valsts, tm;s politiski administratn;vm; vienn;ba vai pa«valdn;ba par «ai valstij, vienn;bai vai pa«valdn;bai sniegtajiem pakalpojumiem, tiks aplikta ar nodokn;iem tikai «ajm; valstn;.

b) TomÁr ūÓ alga, samaksa un cita lÓdzÓga atlÓdzÓba tiks aplikta ar nodokÔiem tikai otr‚ LÓgumslÁdzÁj‚ ValstÓ, ja pakalpojumi ir sniegti ūaj‚ otr‚ valstÓ un ūÓ fizisk‚ persona ir t‚ds ūÓs valsts rezidents, kas:

(i) ir «n;s valsts pilsonis; vai

(ii) nav kn;uvis par «n;s valsts rezidentu tikai un vienn;gi ar mm;rn;i sniegt pakalpojumus.

2. a) Jebkura pensija, ko fiziskajai personai izmaksm; Ln;gumslm;dzm;ja Valsts, tm;s politiski administratn;vm; vienn;ba vai pa«valdn;ba, vai ko izmaksm; no «n;s Ln;gumslm;dzm;jas Valsts, politiski administratn;vm;s vienn;bas vai pa«valdn;bas izveidotiem fondiem par pakalpojumiem, ko «n; persona sniegusi «ai valstij, vienn;bai vai pa«valdn;bai, tiks aplikta ar nodokn;iem tikai «ajm; valstn;.

b) TomÁr ūÓ pensija tiks aplikta ar nodokÔiem tikai otr‚ LÓgumslÁdzÁj‚ ValstÓ, ja ūÓ fizisk‚ persona ir ūÓs otras valsts rezidents un pilsonis.

3. Algai, samaksai, citai ln;dzn;gai atln;dzn;bai un pensijai, ko saŐem par pakalpojumiem, kas sniegti sakarm; ar Ln;gumslm;dzm;jas Valsts, tm;s politiski adminitratn;vm;s vienn;bas vai pa«valdn;bas veikto uzŐm;mm;jdarbn;bu, ir jm;piemm;ro 15., 16., 17. un 18. panta noteikumi.

20. pants

Studenti

Maksm;jumi, kurus uzturm;«anm;s, studiju vai sta√;m;«anm;s vajadzn;bm;m saŐem students, mm;ceklis vai sta√;ieris, kas ir vai tie«i pirms iera«anm;s Ln;gumslm;dzm;jm; Valstn; bija otras Ln;gumslm;dzm;jas Valsts rezidents un kas atrodas pirmajm; minm;tajm; valstn; vienn;gi ar noli;ku studm;t vai sta√;m;ties, netiks aplikti ar nodokn;iem «ajm; valstn;, ja «ie maksm;jumi rodas m;rpus «n;s valsts.

 

 

 

21.pants

Citi ienm;kumi

1. Iepriek«m;jos pantos neapli;kotie Ln;gumslm;dzm;jas Valsts rezidenta citi ienm;kumi neatkarn;gi no to ra«anm;s vietas tiks aplikti ar nodokn;iem tikai «ajm; valstn;. Tomm;r ienm;kumu, kas otrm; Ln;gumslm;dzm;jm; Valstn; gi;ts km; laimests no azartspm;lm;m un loterijm;m, var aplikt ar nodokn;iem arn; «ajm; otrm; valstn;.

2. –n; panta 1. punkta noteikumi netiks piemm;roti ienm;kumam, kas nav ienm;kums no 6. panta 2. punktm; definm;tm; nekustamm; n;pa«uma, ja «n; ienm;kuma saŐm;mm;js, bi;dams Ln;gumslm;dzm;jas Valsts rezidents, veic uzŐm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur eso«o pastm;vn;go pm;rstm;vniecn;bu, vai sniedz «ajm; otrm; valstn; neatkarn;gus individum;los pakalpojumus, izmantojot tur izvietoto pastm;vn;go bm;zi, un ja tiesn;bas vai n;pa«ums, par ko tiek saŐemts «is ienm;kums, ir faktiski saistn;ti ar «o pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. –ajm; gadn;jumm; atbilsto«i apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

 

 

22.pants

Kapitm;ls

1. Kapitm;lu, ko pm;rstm;v 6. pantm; minm;tais Ln;gumslm;dzm;jas Valsts rezidenta nekustamais n;pa«ums, kas atrodas otrm; Ln;gumslm;dzm;jm; Valstn;, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

2. Kapitm;lu, ko pm;rstm;v kustamais n;pa«ums, kas veido dan;u no otrm; Ln;gumslm;dzm;jm; Valstn; eso«m;s Ln;gumslm;dzm;jas Valsts uzŐm;muma pastm;vn;gm;s pm;rstm;vniecn;bas uzŐm;mm;jdarbn;bm; izmantojamm; n;pa«uma, vai kapitm;lu, ko pm;rstm;v kustamais n;pa«ums, kas ir piedern;gs Ln;gumslm;dzm;jas Valsts rezidenta pastm;vn;gajai bm;zei otrm; Ln;gumslm;dzm;jm; Valstn;, kura tiek izmantota neatkarn;gu individum;lo pakalpojumu snieg«anai, var aplikt ar nodokn;iem «ajm; otrm; valstn;.

3. Kapitm;ls, ko pm;rstm;v ji;ras vai gaisa transporta ln;dzekn;i, kurus Ln;gumslm;dzm;jas Valsts uzŐm;mums izmanto starptautiskajm; satiksmm;, km; arn; kustamais n;pa«ums, kas piedern;gs «o ji;ras vai gaisa transporta ln;dzekn;u izmanto«anai, tiks aplikts ar nodokn;iem tikai «ajm; valstn;.

4. Visi pm;rm;jie Ln;gumslm;dzm;jas Valsts rezidenta kapitm;la elementi tiks aplikti ar nodokn;iem tikai «ajm; valstn;.

 

 

 

 

 

 

23.pants

Nodokn;u dubultm;s uzlik«anas novm;r«ana

1. Latvijm; nodokn;u dubultm; uzlik«ana tiks novm;rsta «m;dm; veidm;:

a) gadn;jumm;, kad Latvijas rezidents gi;st ienm;kumus vai viŐam pieder kapitm;ls, kuru saskaŐm; ar «n;s Konvencijas noteikumiem var aplikt ar nodokn;iem Slovm;kijm;, ja vien Latvijas iek«m;jm;s likumdo«anas akti nenodro«ina labvm;ln;gm;kus noteikumus, Latvijai jm;atn;auj:

(i) samazinm;t «n; rezidenta ienm;kuma nodokli par nodokn;a dan;u, kas ir vienm;da ar Slovm;kijm; samaksm;to ienm;kuma nodokli;

(ii) samazinm;t «n; rezidenta kapitm;la nodokli par nodokn;a dan;u, kas ir vienm;da ar Slovm;kijm; samaksm;to kapitm;la nodokli.

–ie samazinm;jumi tomm;r nevienm; gadn;jumm; nedrn;kst pm;rsniegt tm;du ienm;kuma nodokn;a vai kapitm;la nodokn;a dan;u, kas ir aprm;n;inm;ta Latvijm; pirms «n; samazinm;juma piemm;ro«anas, kura atkarn;bm; no apstm;kn;iem ir attiecinm;ma uz ienm;kumu vai kapitm;lu, kuru var aplikt ar nodokn;iem Slovm;kijm;;

b) lai piemm;rotu «n; punkta a) apak«punktu, ja sabiedrn;ba - Latvijas rezidents saŐem dividendes no sabiedrn;bas - Slovm;kijas rezidenta un «ajm; sabiedrn;bm; Latvijas rezidentam pieder vismaz 10k;procentu akciju ar pilnm;m balsstiesn;bm;m, Slovm;kijm; samaksm;tajm; nodokln; tiks ietverts ne tikai nodoklis, ar kuru apliek dividendes, bet arn; nodokn;a, ar kuru apliek sabiedrn;bas pen;Őu, no kuras tiek izmaksm;tas dividendes, dan;a, kas atbilst «n;m dividendm;m.

2. Slovm;kijm; nodokn;u dubultm; uzlik«ana tiks novm;rsta «m;dm; veidm;:

Slov‚kija, apliekot ar nodokÔiem t‚s rezidentus, var iekÔaut nodokÔu b‚zÁ, pamatojoties uz kuru tiek aprÁŪin‚ti ūie nodokÔi, ien‚kuma vai kapit‚la daÔas, kuras saskaÚ‚ ar ūÓs Konvencijas noteikumiem var aplikt ar nodokÔiem arÓ Latvij‚, bet Slov‚kija atÔaus atskaitÓt no kopÁj‚s ū‚d‚ veid‚ aprÁŪin‚t‚s nodokÔu summas, to summu, kas ir vienlÓdzÓga ar Latvij‚ samaks‚t‚ nodokÔa summu. –‚ds atskaitÓjums tomÁr nedrÓkst p‚rsniegt Slov‚kijas nodokÔa daÔu, kas ir aprÁŪin‚ta pirms ūÓ atskaitÓjuma izdarÓūanas un ir attiecin‚ma uz ien‚kumu vai kapit‚lu, kuru saskaÚ‚ ar ūÓs Konvencijas noteikumiem var aplikt ar nodokÔiem Latvij‚.

3. Ja saskaÚ‚ ar jebkuriem ūÓs Konvencijas noteikumiem ien‚kums, ko gŻst LÓgumslÁdzÁjas Valsts rezidents, ir atbrÓvots no nodokÔiem ūaj‚ valstÓ, tad neskatoties uz to, ūÓ valsts var Úemt vÁr‚ atbrÓvoto ien‚kumu, aprÁŪinot nodokÔa summu, kas ir piemÁrojama p‚rÁjam ūÓs personas ien‚kumam.

 

 

 

24.pants

Diskriminm;cijas nepien;au«ana

1. Ln;gumslm;dzm;jas Valsts pilsoŐi otrm; Ln;gumslm;dzm;jm; Valstn; netiks pakn;auti aplik«anai ar nodokn;iem vai jebkurm;m ar tiem saistn;tajm;m prasn;bm;m, kas at«n;iras no aplik«anas ar nodokn;iem vai ar tiem saistn;tajm;m prasn;bm;m, kurm;m tiek vai var tikt pakn;auti otras valsts pilsoŐi tm;dos pa«os apstm;kn;os vai kuras ir apgri;tino«m;kas, it n;pa«i attiecn;bm; uz rezidenci. –is noteikums neatkarn;gi no 1. panta noteikumiem attiecas arn; uz personm;m, kas nav vienas Ln;gumslm;dzm;jas Valsts vai abu Ln;gumslm;dzm;ju Valstu rezidenti.

2. Bezpavalstnieki, kas ir Ln;gumslm;dzm;jas Valsts rezidenti, nevienm; no Ln;gumslm;dzm;jm;m Valstn;m netiks pakn;auti aplik«anai ar nodokn;iem vai jebkurm;m ar tiem saistn;tm;m prasn;bm;m, kas ir citm;di vai apgri;tino«m;ki nekm; tm;di, kam tiek vai var tikt pakn;auti attiecn;gm;s valsts pilsoŐi tm;dos pa«os apstm;kn;os, it n;pa«i attiecn;bm; uz rezidenci.

3. Ln;gumslm;dzm;jas Valsts uzŐm;muma pastm;vn;go pm;rstm;vniecn;bu, kuru tas izmanto otrm; Ln;gumslm;dzm;jm; Valstn;, nevar aplikt ar nodokn;iem «ajm; otrm; valstn; mazm;k labvm;ln;gi, nekm; tiktu aplikti ar nodokn;iem otras valsts uzŐm;mumi, kas veic tm;da pa«a veida darbn;bu. –o noteikumu nedrn;kst iztulkot tm;dm;jm;di, ka tas uzliktu Ln;gumslm;dzm;jai Valstij pienm;kumu pie«n;irt otras Ln;gumslm;dzm;jas Valsts rezidentiem jebkm;das personiskas atlaides, atvieglojumus vai samazinm;jumus attiecn;bm; uz aplik«anu ar nodokn;iem, km;dus «n; valsts pie«n;ir saviem rezidentiem, Őemot vm;rm; viŐu civilstm;vokli vai n;imenes saistn;bas.

4. IzŐemot gadn;jumus, kad piemm;rojami «n;s Konvencijas 9. panta 1. punkta, 11. panta 7.punkta vai 12.panta 6.punkta noteikumi, procenti, autoratln;dzn;ba un citi maksm;jumi, ko Ln;gumslm;dzm;jas Valsts uzŐm;mums izmaksm; otras Ln;gumslm;dzm;jas Valsts rezidentam, nosakot «n; uzŐm;muma apliekamo pen;Őu, ir jm;atskaita no «n;s pen;Őas pm;c tm;diem pa«iem noteikumiem km; tad, ja tie tiktu izmaksm;ti pirmm;s minm;tm;s valsts rezidentam. Tm;pat arn; Ln;gumslm;dzm;jas Valsts uzŐm;muma parm;di otras Ln;gumslm;dzm;jas Valsts rezidentam, nosakot «m;da uzŐm;muma apliekamm; kapitm;la vm;rtn;bu, ir jm;atskaita pm;c tm;diem pa«iem noteikumiem km; tad, ja tie attiektos uz pirmm;s minm;tm;s valsts rezidentu.

5. Ln;gumslm;dzm;jas Valsts uzŐm;mumus, kuru kapitm;ls pilnn;gi vai dan;m;ji pieder vienam vai vairm;kiem otras Ln;gumslm;dzm;jas Valsts rezidentiem vai kurus «ie rezidenti tie«i vai netie«i kontrolm;, pirmajm; minm;tajm; valstn; nevar pakn;aut aplik«anai ar nodokn;iem vai jebkurm;m ar tiem saistn;tajm;m prasn;bm;m, kas at«n;iras no aplik«anas ar nodokn;iem un ar tiem saistn;tajm;m prasn;bm;m, kurm;m tiek vai var tikt pakn;auti ln;dzn;gi pirmm;s minm;tm;s valsts uzŐm;mumi vai kuras ir apgri;tino«m;kas.

6. –n; panta noteikumi neatkarn;gi no 2. panta noteikumiem attiecas uz visu veidu un nosaukumu nodokn;iem.

 

 

 

 

 

 

25.pants

Savstarpm;jm;s saskaŐo«anas procedi;ra

1. Ja persona uzskata, ka vienas Ln;gumslm;dzm;jas Valsts vai abu Ln;gumslm;dzm;ju Valstu rn;cn;ba izraisa vai var izraisn;t «n;s personas aplik«anu ar nodokn;iem, kas neatbilst «n;s Konvencijas noteikumiem, «n; persona var neatkarn;gi no «o valstu iek«m;jm;s likumdo«anas aktiem, kas paredz novm;rst «m;du aplik«anu ar nodokn;iem, iesniegt savu jautm;jumu izskatn;«anai tm;s Ln;gumslm;dzm;jas Valsts kompetentm;m iestm;dm;m, kuras rezidents ir «n; persona, vai arn;, ja jautm;jums attiecas uz «n;s Konvencijas 24. panta 1. punktu, tm;s Ln;gumslm;dzm;jas Valsts kompetentm;m iestm;dm;m, kuras pilsonis ir «n; persona. Jautm;jums jm;iesniedz izskatn;«anai triju gadu laikm; no pirmm; paziŐojuma par rn;cn;bu, kas izraisn;jusi aplik«anu ar nodokn;iem neatbilsto«i «n;s Konvencijas noteikumiem.

2. Kompetentm;s iestm;des pienm;kums ir censties atrisinm;t «o jautm;jumu, ja tm; uzskata, ka si;dzn;ba ir pamatota, un, ja «n; iestm;de pati nespm;j panm;kt apmierino«u risinm;jumu, tai jm;mm;n;ina atrisinm;t jautm;jumu, savstarpm;ji vienojoties ar otras Ln;gumslm;dzm;jas Valsts kompetentajm;m iestm;dm;m, lai novm;rstu «ai Konvencijai neatbilsto«u aplik«anu ar nodokn;iem. Katra «m;da panm;ktm; vieno«anm;s ir jm;izpilda neatkarn;gi no Ln;gumslm;dzm;jas Valsts iek«m;jm;s likumdo«anas aktos noteiktajiem termiŐiem.

3. Ln;gumslm;dzm;ju Valstu kompetentajm;m iestm;dm;m ir jm;cen«as savstarpm;jas saskaŐo«anas gaitm; atrisinm;t jebkurus sare√;n;n;jumus vai novm;rst «aubas, kas var rasties, skaidrojot vai piemm;rojot «o Konvenciju. Tm;s var arn; savstarpm;ji konsultm;ties, lai novm;rstu nodokn;u dubulto uzlik«anu gadn;jumos, km;di nav paredzm;ti «ajm; Konvencijm;.

4. Ln;gumslm;dzm;ju Valstu kompetentm;s iestm;des var tie«i sazinm;ties viena ar otru, km; arn; «m;da viedokn;u apmaiŐa var notikt ar komisijas, kas sastm;v no Ln;gumslm;dzm;ju Valstu kompetento iestm;√;u pm;rstm;vjiem, starpniecn;bu, lai panm;ktu vieno«anos iepriek«m;jos punktos minm;tajos jautm;jumos.

 

 

 

26.pants

Informm;cijas apmaiŐa

1. Ln;gumslm;dzm;ju Valstu kompetentajm;m iestm;dm;m ir jm;apmainm;s ar informm;ciju, kas nepiecie«ama «n;s Konvencijas noteikumu izpildn;«anai vai Ln;gumslm;dzm;ju Valstu iek«m;jm;s likumdo«anas aktu par nodokn;iem uz kuriem attiecas «n; Konvencija, prasn;bu izpildei tiktm;l, ciktm;l «ie likumdo«anas akti nav pretrunm; ar «o Konvenciju. Konvencijas 1. pants neierobe√;o informm;cijas apmaiŐu. Jebkura informm;cija, ko saŐem Ln;gumslm;dzm;ja Valsts, ir jm;uzskata par slepenu, tm;pat km; informm;cija, kas tiek iegi;ta saskaŐm; ar «n;s valsts likumdo«anas aktiem, un var tikt izpausta tikai tm;m personm;m vai varas iestm;dm;m (arn; tiesas un administratn;vajm;m iestm;dm;m), kas ir iesaistn;tas nodokn;u, uz kuriem attiecas «n; Konvencija, aprm;n;inm;«anm;, iekasm;«anm;, piespiedu ln;dzekn;u lieto«anm;, sauk«anm; pie juridiskas atbildn;bas vai apelm;ciju izskatn;«anm; attiecn;bm; uz «iem nodokn;iem. –n;m personm;m vai varas iestm;dm;m «n; informm;cija jm;lieto vienn;gi iepriek«minm;tajos noli;kos. Tm;s drn;kst izpaust «o informm;ciju atklm;tm; tiesas procesm; vai tiesas lm;mumos.

2. Nekm;dm; gadn;jumm; 1. punkta noteikumus nedrn;kst iztulkot tm;dm;jm;di, ka tie uzliktu Ln;gumslm;dzm;jai Valstij pienm;kumu:

a) veikt administratn;vus pasm;kumus, kas nesaskan ar vienas vai otras Ln;gumslm;dzm;jas Valsts likumdo«anas aktiem vai administratn;vo praksi;

b) sniegt informm;ciju, kas nav pieejama saskaŐm; ar vienas vai otras Ln;gumslm;dzm;jas Valsts likumdo«anas aktiem vai parasti piemm;rojamo administratn;vo praksi;

c) sniegt informm;ciju, kas var atklm;t jebkuru tirdzniecn;bas, uzŐm;mm;jdarbn;bas, komercim;lo, ra√;o«anas vai profesionm;lo noslm;pumu vai tirdzniecn;bas procesu, vai arn; sniegt informm;ciju, kuras izpau«ana bi;tu pretrunm; ar sabiedrn;bas interesm;m (ordre public).

 

 

27.pants

Diplomm;tisko un konsulm;ro pm;rstm;vniecn;bu

personm;ls

Nekas «ajm; Konvencijm; nedrn;kst ietekmm;t diplomm;tisko misiju vai konsulm;ro pm;rstm;vniecn;bu personm;la fiskm;lm;s privilm;n;ijas, kuras tam piemm;rojamas saskaŐm; ar starptautiskajm;m tiesn;bm;m vai n;pa«ajiem ln;gumiem.

 

 

 

28.pants

Stm;«anm;s spm;km;

1. –n; Konvencija ir jm;ratificm;, un ratifikm;cijas rakstu apmaiŐa ir jm;veic cik m;tri vien tas ir iespm;jams.

2. –n; Konvencija stm;sies spm;km; ar ratifikm;cijas rakstu apmaiŐas brn;di, un tm;s noteikumi abm;s Ln;gumslm;dzm;jm;s Valstn;s tiks piemm;roti:

a) attiecn;bm; uz nodokn;iem, ko ietur izmaksas brn;dn;, sm;kot ar ienm;kumu, ko gi;st janvm;ra pirmajm; dienm; vai pm;c janvm;ra pirmm;s dienas tajm; kalendm;rajm; gadm;, kas seko gadam, kurm; «n; Konvencija stm;jas spm;km;;

b) attiecn;bm; uz pm;rm;jiem ienm;kuma nodokn;iem un kapitm;la nodokn;iem, sm;kot ar nodokn;iem, kas maksm;jami jebkurm; taksm;cijas gadm;, kur« sm;kas, janvm;ra pirmajm; dienm; vai pm;c janvm;ra pirmm;s dienas, tajm; kalendm;rajm; gadm;, kas seko gadam, kurm; «n; Konvencija stm;jas spm;km;.

 

 

29.pants

Darbn;bas izbeig«ana

–n; Konvencija ir spm;km; tik ilgi, kamm;r Ln;gumslm;dzm;ja Valsts tm;s darbn;bu izbeidz. Katra Ln;gumslm;dzm;ja Valsts var izbeigt «n;s Konvencijas darbn;bu, diplomm;tiskm; cen;m; iesniedzot rakstisku notu par izbeig«anu vismaz se«us mm;ne«us pirms jebkura kalendm;rm; gada beigm;m, kur« seko piecu gadu ilgam laika periodam, sm;kot no Konvencijas spm;km; stm;«anm;s dienas. –ajm; gadn;jumm; Konvencijas darbn;ba abm;s Ln;gumslm;dzm;jm;s Valstn;s tiks izbeigta:

a) attiecn;bm; uz nodokn;iem, ko ietur izmaksas brn;dn;, sm;kot ar ienm;kumu, ko gi;st janvm;ra pirmajm; dienm; vai pm;c janvm;ra pirmm;s dienas tajm; kalendm;rajm; gadm;, kas seko gadam, kurm; ir iesniegta attiecn;gm; nota par darbn;bas izbeig«anu;

 

 

 

 

 

 

 

 

 

 

 

 

 

b) attiecn;bm; uz pm;rm;jiem ienm;kuma nodokn;iem un kapitm;la nodokn;iem, sm;kot ar nodokn;iem, kas maksm;jami jebkurm; nodokn;u gadm;, kur« sm;kas janvm;ra pirmajm; dienm; vai pm;c janvm;ra pirmm;s dienas tajm; kalendm;rajm; gadm;, kas seko gadam, kurm; ir iesniegta attiecn;gm; nota par darbn;bas izbeig«anu.

 

 

–o apliecinot, apak«m; parakstn;ju«ies, bi;dami pienm;cn;gi pilnvaroti, Konvenciju ir parakstn;ju«i.

 

Konvencija sastm;dn;ta Bratislavm; 1999. gada 11. martm; divos eksemplm;ros, katrs no tiem latvie«u, slovm;ku un angn;u valodm;. Visi trn;s teksti ir vienln;dz autentiski. At«n;irn;gas interpretm;cijas gadn;jumm; noteico«ais ir teksts angn;u valodm;.

 

 

 

 

 

Latvijas Republikas Slov‚kijas Republikas

vm;rdm; vm;rdm;

Valdis Birkavs Eduards Kukans

 

 

 

 

 

LATVIJAS REPUBLIKAS

UN

SLOV¬KIJAS REPUBLIKAS

KONVENCIJAS PAR NODOKĹ;U DUBULT∑;S UZLIK–ANAS

UN NODOKĹ;U NEMAKS∑;–ANAS NOVľ;R–ANU ATTIECĺ;B∑;

UZ IEN∑;KUMA UN KAPIT∑;LA NODOKĹ;IEM PROTOKOLS

Parakstot Latvijas Republikas un Slovm;kijas Republikas Konvenciju par nodokn;u dubultm;s uzlik«anas un nodokn;u nemaksm;«anas novm;r«anu attiecn;bm; uz ienm;kuma un kapitm;la nodokn;iem (turpmm;k i; i;Konvencijai;), apak«m; parakstn;ju«ies ir vienoju«ies par tm;lm;k minm;tiem noteikumiem, kuri ir neatŐemama «n;s Konvencijas sastm;vdan;a.

I AttiecÓb‚ uz 6. un 13. panta noteikumiem:

Tiek saprasts, ka visu ien‚kumu un kapit‚la pieaugumu no 6. pant‚ minÁt‚ nekustam‚ Ópaūuma, kas atrodas otr‚ LÓgumslÁdzÁj‚ ValstÓ, atsavin‚ūanas var aplikt ar nodokÔiem saskaÚ‚ ar 13. panta noteikumiem.

II AttiecÓb‚ uz 7. panta 3. punktu:

Tiek saprasts, ka izdevumi, kurus tiek atn;auts atskaitn;t Ln;gumslm;dzm;jm; Valstn;, ietver tikai tm;dus izdevumus, kuri ir tie«i attiecinm;mi uz pastm;vn;gm;s pm;rstm;vniecn;bas uzŐm;mm;jdarbn;bu.

III Ln;gumslm;dzm;jas Valstis ir vienojo«m;s, ka neatkarn;gi no Konvencijas 4. ln;dz 20. panta noteikumiem attiecn;bm; uz darbn;bu «elfa zonm; ir piemm;rojami tm;lm;k minm;tie noteikumi:

1. JÁdziens ďdarbÓba ūelfa zon‚Ē nozÓmÁ LÓgumslÁdzÁjas Valsts ūelfa zon‚ veiktu darbÓbu, kas saistÓta ar ūÓs valsts jŻras un zemes dzÓÔu un tur esoūo dabas resursu pÁtÓūanu un izmantoūanu.

2. Personas - LÓgumslÁdzÁjas Valsts rezidenta darbÓba, kas tiek veikta otras LÓgumslÁdzÁjas Valsts ūelfa zon‚, saskaÚ‚ ar ūÓ panta 4. punkta noteikumiem tiks uzskatÓta par t‚du uzÚÁmÁjdarbÓbu, kas tiek veikta otr‚ LÓgumslÁdzÁj‚ ValstÓ, izmantojot tur esoūo past‚vÓgo p‚rst‚vniecÓbu vai past‚vÓgo b‚zi.

3. –Ó panta 2. punkta noteikumi netiks piemÁroti, ja darbÓ ba ūelfa zon‚ tiek veikta laika posm‚ vai laika posmos, kas kopum‚ nep‚rsniedz 30 dienas jebkur‚ 12 mÁneūu period‚, kurū s‚kas vai beidzas attiecÓgaj‚ nodokÔu gad‚. –Ó punkta piemÁroūanai:

 

a) darbÓba ūelfa zon‚, ko veic persona, kura ir saistÓta ar citu personu, tiks uzskatÓta par ūÓs citas personas veiktu darbÓbu, ja ūÓ darbÓba pÁc bŻtÓbas ir t‚da pati k‚ t‚, ko veic pirm‚ minÁt‚ persona, izÚemot pirm‚s personas darbÓbu, kas tiek veikta vienlaicÓgi ar otr‚s personas veikto darbÓbu;

b) persona tiks uzskatÓta par saistÓtu ar citu personu, ja viena no t‚m tieūi vai netieūi kontrolÁ otru vai arÓ k‚da treū‚ persona vai treū‚s personas tieūi vai netieūi kontrolÁ abas minÁt‚s personas.

4. Darba algu, izpeÔÚu un cita veida lÓdzÓgu atlÓdzÓbu, ko saÚem LÓgumslÁdzÁjas Valsts rezidents par algotu darbu, kas saistÓts ar darbÓbu otras LÓgumslÁdzÁjas Valsts ūelfa zon‚, var aplikt ar nodokÔiem ūaj‚ otr‚ valstÓ tik liel‚ mÁr‚, cik ūis darbs ir ticis veikts ūÓs otras valsts ūelfa zon‚. TomÁr ū‚da atlÓdzÓba tiks aplikta ar nodokÔiem tikai pirmaj‚ minÁtaj‚ valstÓ, ja algotais darbs ir veikts t‚da darba devÁja lab‚, kurū nav otras valsts rezidents, un tas tiek veikts laika posm‚ vai laika posmos, kas kopum‚ nep‚rsniedz 30 dienas jebkur‚ divpadsmit mÁneūus ilg‚ period‚, kurū s‚kas vai beidzas attiecÓgaj‚ nodokÔu gad‚.

5. Ien‚kumu, ko LÓgumslÁdzÁjas Valsts rezidents gŻst atsavinot:

a) pm;tn;«anas vai izmanto«anas tiesn;bas; vai

b) n;pa«umu, kas izvietots otrm; Ln;gumslm;dzm;jm; Valstn; un tiek izmantots saistn;bm; ar «n;s otras valsts «elfa zonm; veikto darbn;bu; vai

c) akcijas, kuras savu vm;rtn;bu vai vm;rtn;bas lielm;ko dan;u tie«i vai netie«i iegi;st no iepriek« minm;tajm;m tiesn;bm;m vai n;pa«uma vai no «n;m tiesn;bm;m un n;pa«uma kopm;,

var aplikt ar nodokn;iem «ajm; otrm; valstn;.

–aj‚ pant‚ jÁdziens "pÁtÓūanas vai izmantoūanas tiesÓbas" nozÓmÁ tiesÓbas uz Ópaūumu, kas var tikt radÓts, veicot darbÓbu otras LÓgumslÁdzÁjas Valsts ūelfa zon‚, vai tiesÓbas uz lÓdzdalÓbu Ópaūum‚ vai peÔÚ‚, kuru var gŻt ūis Ópaūums.

 

–o apliecinot, apak«m; parakstn;ju«ies, bi;dami pienm;cn;gi pilnvaroti, Protokolu ir parakstn;ju«i.

Protokols sastm;dn;ts Bratislavm; 1999. gada 11. martm; divos eksemplm;ros, katrs no tiem latvie«u, slovm;ku un angn;u valodm;. Visi trn;s teksti ir vienln;dz autentiski. At«n;irn;gas interpretm;cijas gadn;jumm; noteico«ais ir teksts angn;u valodm;.

Latvijas Republikas Slov‚kijas Republikas

vm;rdm; vm;rdm;

Valdis Birkavs Eduards Kukans

 

 

 

 

CONVENTION

 

 

 

BETWEEN

THE REPUBLIC OF LATVIA 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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Republic of Latvia and the Slovak Republic,

 

 

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,

 

 

 

Have agreed as follows:

Article 1

PERSONS COVERED

This Convention shall apply to persons who are residents of one or both of the Contracting States.

 

Article 2

TAXES COVERED

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall apply are in particular:

a) in Latvia:

(i) the enterprise income tax (uznemumu ienakuma nodoklis);

(ii) the personal income tax (iedzivotaju ienakuma nodoklis);

(iii)the immovable property tax (nekustama ipasuma nodoklis);

(hereinafter referred to as "Latvian tax");

b) in Slovakia:

(i) the tax on income of individuals (dan z prijmov fyzickych osob);

(ii) the tax on income of legal persons (dan z prijmov pravnickych osob);

(iii) the tax on immovable property (dan z nehnutelnosti);

(hereinafter referred to as "Slovak tax").

4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.

 

Article 3

GENERAL DEFINITIONS

1. For the purposes of this Convention, unless the context otherwise requires:

a) the term "Latvia" means the Republic of Latvia and, when used in the geographical sense, means the territory of the Republic of Latvia and any other area adjacent to the territorial waters of the Republic of Latvia within which under the laws of Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to the sea bed and its sub-soil and their natural resources;

b) the term "Slovakia", means the Slovak Republic and, when used in a geographical sense, means its territory, within which the Slovak Republic exercises its sovereign rights and jurisdiction, in accordance with the rules of international law;

c) the terms "a Contracting State" and "the other Contracting State" mean Latvia or Slovakia, as the context requires;

d) the term "person" includes an individual, a company and any other body of persons;

e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;

f) 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;

g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

h) the term "competent authority" means:

(i) in Latvia, the Ministry of Finance or its authorised representative;

(ii) in Slovakia, the Minister of Finance or his authorised representative;

i) the term "national" means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.

2. As regards the application of the Convention 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 Convention 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.

 

Article 4

RESIDENT

1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision and any local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement and determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for purposes of enjoying benefits under the Convention.

 

Article 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop, and

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. The term "permanent establishment likewise encompasses:

a) a building site or construction or installation project if it lasts more than nine months;

b) the furnishing of services, including consultancy and managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods exceeding in the aggregate six months within any twelve-month period.

4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

 

Article 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, any option or similar right to acquire immovable property, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.

5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

 

Article 7

BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8

SHIPPING AND AIR TRANSPORT

1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

 

Article 9

ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

3. The provisions of paragraph 2 shall not apply in the case of fraud or wilful default or neglect.

 

Article 10

DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term "dividends" as used in this Article means income from shares of any description or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. The term "dividends" also includes income from arrangements, including debt obligations, carrying the right to participate in profits, to the extent so characterized under the laws of the Contracting State in which the income arises.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

 

Article 11

INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2 interest arising in a Contracting State, derived and beneficially owned by the Government of the other Contracting State, the Central Bank or any financial institution wholly owned by that Government, or interest derived on loans guaranteed by that Government shall be exempt from tax in the first-mentioned State.

4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and, subject to paragraph 3 of Article 10, whether or not carrying a right to participate in the debtors profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

 

 

 

 

5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

 

Article 12

ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broad-casting and other means of image or sound reproduction, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

 

 

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

 

Article 13

CAPITAL GAINS

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains derived by a resident of a Contracting State from the alienation of shares in a company the assets of which consist mainly, directly or indirectly, of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

3. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

4. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic by that enterprise or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.

5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.

 

Article 14

INDEPENDENT PERSONAL SERVICES

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the tax year concerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

 

Article 15

DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the tax year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

3.Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.

Article 16

DIRECTORS' FEES

Directors' fees and other similar remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

 

Article 17

ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.

 

Article 18

PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

 

Article 19

GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

 

 

2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

 

Article 20

STUDENTS

Payments which a student, a business apprentice or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

 

Article 21

OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. However, income in the form of winnings from gaming and lotteries, arising in the other Contracting State, may also be taxed in that other State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

 

Article 22

CAPITAL

1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.

3. Capital represented by ships and aircraft operated in international traffic by an enterprise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.

4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

 

Article 23

ELIMINATION OF DOUBLE TAXATION

1. In Latvia, double taxation shall be eliminated as follows:

a) Where a resident of Latvia derives income or owns capital which, in accordance with this Convention, may be taxed in Slovakia, unless a more favourable treatment is provided in its domestic law, Latvia shall allow:

(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Slovakia;

(ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Slovakia.

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax in Latvia, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Slovakia.

b) For the purposes of sub-paragraph a), where a company that is a resident of Latvia receives a dividend from a company that is a resident of Slovakia in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Slovakia shall include not only the tax paid on the dividend, but also the appropriate portion of the tax paid on the underlying profits of the company out of which the dividend was paid.

2. In Slovakia, double taxation shall be eliminated as follows:

Slovakia, when imposing taxes on its residents, may include in the tax base upon which such taxes are imposed the items of income or capital which according to the provisions of this Convention may also be taxed in Latvia, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Latvia. Such deduction shall not, however, exceed that part of the Slovak tax, as computed before the deduction is given, which is attributable to the income or capital which, in accordance with the provisions of this Convention, may be taxed in Latvia.

3. Where in accordance with any provision of the Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of the tax on the remaining income of such person, take into account the exempted income.

 

 

 

 

 

 

 

Article 24

NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.

3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

 

Article 25

MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.

 

Article 26

EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

 

Article 27

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

 

Article 28

ENTRY INTO FORCE

1. This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.

2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect in both Contracting States:

a) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;

b) in respect of other taxes on income and taxes on capital, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.

 

Article 29

TERMINATION

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year next following after the period of five years from the date on which the Convention enters into force. In such event, the Convention shall cease to have effect in both Contracting States:

a) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice of termination has been given;

b) in respect of other taxes on income and taxes on capital, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the notice of termination has been given.

 

In witness whereof, the undersigned, duly authorised thereto, have signed this Convention.

Done in duplicate at Bratislava this 11th day of March 1999, in the Latvian, Slovak and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.

 

For the For the

Republic of Latvia Slovak Republic

Valdis Birkavs Eduard Kukan

PROTOCOL

TO THE CONVENTION BETWEEN

THE REPUBLIC OF LATVIA 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

 

At the signing of the Convention between the Republic of Latvia 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 (hereinafter referred to as "the Convention"), the undersigned have agreed upon the following provisions which shall form an integral part of the Convention.

 

I. With reference to Article 6 and Article 13

It is understood that all income and gains from the alienation of immovable property referred to in Article 6 and situated in a Contracting State may be taxed in accordance with the provisions of Article 13.

II. With reference to paragraph 3 of Article 7

It is understood that the expenses to be allowed as deductions by a Contracting State shall include only those deductible expenses directly relating to the business of the permanent establishment.

III. The Contracting States agree that notwithstanding the provisions of Articles 4 to 20 of the Convention in relation to offshore activities the following provisions shall apply:

1. The term "offshore activities" means activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that State.

2. A person who is a resident of a Contracting State and carries on offshore activities in the other Contracting State shall, subject to paragraph 3, be deemed to be carrying on business in that other State through a permanent establishment or a fixed base situated therein.

3. The provisions of paragraph 2 shall not apply where the offshore activities are carried on for a period or periods not exceeding in the aggregate 30 days in any twelve month period. For the purposes of this paragraph:

a) offshore activities carried on by a person who is associated with another person shall be deemed to be carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person, except to the extent that those activities are carried on at the same time as its own activities;

b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons.

4. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve month period.

5. Gains derived by a resident of a Contracting State from the alienation of:

a) exploration or exploitation rights; or

b) property situated in the other Contracting State which is used in connection with the offshore activities carried on in that other State; or

c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together;

may be taxed in that other State.

In this paragraph the term "exploration or exploitation rights" means rights to assets to be produced by offshore activities carried on in the other Contracting State, or to interests in or to the benefit of such assets.

In witness whereof, the undersigned, being duly authorised thereto, have signed this Protocol.

Done in duplicate at Bratislava this 11th day of March 1999, in the Latvian, Slovak and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.

 

 

For the For the

Republic of Latvia Slovak Republic

Valdis Birkavs Eduard Kukan