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Agreements - DTAA - At the moment of signing the Convention between the Government of the Republic of Slovenia and the Government of the Republic of India for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on .....

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rn the taxation of income in the respective Contracting States except where the provisions to the contrary are made in this Convention. 1. With reference to Articles 3 and 23: (a) The term tax means Slovenian or Indian tax, as the context requires, b .....

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) in the case of Slovenia: the calendar year; (ii) in the case of India: financial year beginning on the 1st day of April. 2. With reference to Article 6 and Article 13: With reference to paragraphs 1 of Articles 6 and 13 it is understood that in cas .....

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20, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year. 4. With reference to Article 24: .....

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