Personal Scope

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....sion with respect to Taxes on Income signed on 13 January 2003 amended by the Protocol signed on 17 May 2016 (the "Convention"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Republic of Slovenia and by the Republic of India on 7 June 2017 (the "MLI"). The document was prepared on the basis of the MLI position of the Republic of India submitted to the Depositary upon ratification on 25 June 2019 and of the MLI position of the Republic of Slovenia submitted to the Depositary upon ratification on 22 March 2018. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the effects of....

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....s of the MLI and the Convention can be found: in the Republic of India: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related- measures-to-prevent-BEPS.pdf  https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx in the Republic of Slovenia: in the Official Journal of the Republic of Slovenia, nos. 13/04-MP, 16/16-MP and 2/18-MP (https://www.uradni-list.si); The MLI position of the Republic of India submitted to the Depositary upon ratification on 25 June 2019 and the MLI position of the Republic of Slovenia submitted to the Depositary upon ratification on 22 March 2018 can be found on the MLI Depositary (OECD) webpage. Disclaimer on the entry into effect of....

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....mounts paid or credited to non- residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and b) with respect to all other taxes levied by the Republic of Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 April 2020. CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of Slovenia and the Government of the Republic of India, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respec....