Konvencija latviešu valodā

Konvencija angļu valodā

Likumprojekts

1.pants. 1999.gada 11.martā Bratislavā parakstītā Latvijas Republikas un Slovākijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem (turp-
māk - Konvencija) un tās 1999.gada 11.martā Bratislavā parakstītais protokols (turpmāk – Protokols) ar šo likumu tiek pieņemts un apstiprināts.

2.pants. Likums stājas spēkā nākamajā dienā pēc tā izsludināšanas. Līdz ar likumu ir izsludināma Konvencija un Protokols latviešu un angļu valodā.

3.pants. Konvencija un Protokols stājas spēkā Konvencijas 28.pantā noteiktajā laikā un kārtībā, un par to Ārlietu ministrija paziņo laikrakstā "Latvijas Vēstnesis".

PAR NODOKĻU DUBULTĀS UZLIKŠANAS UN NODOKĻU

Latvijas Republika un Slovm;kijas Republika, apliecinm;damas vm;lm;Ēanos noslm;gt Konvenciju par nodokn;u dubultm;s uzlikĒanas un nodokn;u nemaksm;Ēanas novm;rĒanu attiecn;bm; uz ienm;kuma un kapitm;la nodokn;iem,

vienojas:

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

1. Šn; Konvencija attiecas uz ienm;kuma un kapitm;la nodokn;iem, ko neatkarn;gi no to iekasm;Ēanas veida iekasm; Ln;gumslm;dzm;jas Valsts vai arn; tm;s politiski administratn;vo vienn;bu vai paĒvaldn;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;paĒuma atsavinm;Ēanas rezultm;tm; gi;to ienm;kumu un kapitm;la vm;rtn;bas pieaugumu.

3. Nodokn;i, uz kuriem attiecas Ēn; Konvencija, konkrm;ti ir Ēm;di:

a) Latvijm;:

(i) uzĢm;mumu ienm;kuma nodoklis;

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

(iii) nekustamm; n;paĒuma nodoklis;

(turpmm;k - Latvijas nodokn;i).

b) Slovm;kijm;:

(i) fizisko personu ienm;kuma nodoklis;

(ii) juridisko personu ienm;kuma nodoklis;

(iii) nekustamm; n;paĒuma nodoklis;

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

4. Šn; 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 Ēn;s Konvencijas parakstn;Ēanas datuma, papildinot vai aizstm;jot esoĒos 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 Ēo valstu attiecn;gajos nodokn;u likumdoĒanas aktos.

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

2. Šn;s Konvencijas piemm;roĒanai jebkurm; laikm; Ln;gumslm;dzm;ja Valsts lietos jebkuru jm;dzienu, kas Ēeit nav definm;ts, tikai tm;dm; nozn;mm;, ja vien no konteksta neizriet citm;di, km;dm; tas lietots tajm; laikm; Ēn;s Ln;gumslm;dzm;jas Valsts likumdoĒanas aktos attiecn;bm; uz nodokn;iem, uz kuriem attiecas Ēn; Konvencija, turklm;t jebkuram jm;dzienu skaidrojumam saskaĢm; ar piemm;rojamajiem nodokn;u likumdoĒanas aktiem bi;s prioritm;te pm;r Ēo jm;dzienu skaidrojumiem saskaĢm; ar citiem Ēn;s valsts likumdoĒanas aktiem.

1. Šajm; Konvencijm; jm;dziens "Ln;gumslm;dzm;jas Valsts rezidents" apzn;mm; jebkuru personu, kas saskaĢm; ar Ēn;s valsts likumdoĒanas aktiem ir pakn;auta aplikĒanai ar nodokn;iem, pamatojoties uz tm;s pastm;vn;go dzn;vesvietu, rezidenci, faktiskm;s vadn;bas atraĒanm;s vietu, inkorporm;cijas (ren;istrm;cijas) vietu vai jebkuru citu ln;dzn;ga rakstura kritm;riju un ietver arn; Ēo valsti, tm;s politiski administratn;vm;s vienn;bas un paĒvaldn;bas. Šis jm;dziens tomm;r neietver personas, kurm;m tiek uzlikti nodokn;i Ēajm; valstn; tikai attiecn;bm; uz to ienm;kumiem no Ēajm; valstn; esoĒajiem avotiem vai izvietotm; kapitm;la.

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

3. Ja saskaĢm; 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;cenĒas izĒn;irt Ēo jautm;jumu, savstarpm;ji vienojoties, un noteikt Ēn;s Konvencijas piemm;roĒanas veidu Ēm;dai personai. Ja Ēm;da vienoĒanm;s nav tikusi panm;kta, Ēm;da persona netiks uzskatn;ta ne par vienas Ln;gumslm;dzm;jas Valsts rezidentu, kas varm;tu baudn;t Ēn;s Konvencijas priekĒrocn;bas.

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

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

a) būvlaukumu vai montāžas vai instalācijas projektu tikai tad, ja tas ilgst vairāk nekā deviņus mēnešus;

b) Līgumslēdzējas Valsts uzņēmuma darbinieku vai citu šim nolūkam Līgumslēdzējas Valsts uzņēmuma nodarbinātā personāla sniegtos pakalpojumus, ieskaitot konsultatīvos un vadības pakalpojumus, bet tikai tādā gadījumā, kad šāda rakstura darbības otras Līgumslēdzējas Valsts teritorijā ilgst laika periodu vai periodus, kas kopumā pārsniedz sešus mēnešus jebkurā divpadsmit mēnešus ilgā laika periodā.

4. Neatkarn;gi no Ēn; panta iepriekĒm;jo punktu noteikumiem jm;dziens "pastm;vn;gm; pm;rstm;vniecn;ba" neietver:

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

6. Tiks uzskatn;ts, ka uzĢm;mumam nav pastm;vn;gm;s pm;rstm;vniecn;bas Ln;gumslm;dzm;jm; Valstn;, ja uzĢm;mums veic uzĢm;mm;jdarbn;bu Ēajm; valstn;, vienn;gi izmantojot starpnieku, tirdzniecn;bas an;entu vai jebkuru citu neatkarn;gu an;entu, ar nosacn;jumu, ka Ēn;s personas veic savu parasto uzĢm;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 uzĢm;mm;jdarbn;bu Ēajm; otrm; valstn; (izmantojot pastm;vn;go pm;rstm;vniecn;bu vai km;dm; citm; veidm;), vai ir pakn;auta Ēm;das sabiedrn;bas kontrolei, pats par sevi nepm;rvm;rĒ vienu no Ēn;m sabiedrn;bm;m par otras sabiedrn;bas pastm;vn;go pm;rstm;vniecn;bu.

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

2. Jm;dzienam "nekustamais n;paĒums" bi;s tm;da nozn;me, km;da tam ir tm;s Ln;gumslm;dzm;jas Valsts likumdoĒanas aktos, kurm; atrodas minm;tais n;paĒums. Jebkurm; gadn;jumm; Ēis jm;dziens nozn;mm;s n;paĒumu, kas ir piedern;gs nekustamajam n;paĒumam, mm;jlopus un iekm;rtas, ko izmanto lauksaimniecn;bm; un meĆ;kopn;bm;, tiesn;bas, kuras vispm;rm;jos likumdoĒanas aktos ir attiecinm;mas uz n;paĒumu, kas atrodas uz zemes, jebkuras nekustamm; n;paĒuma pirkĒanas un pm;rdoĒanas tiesn;bu izmantoĒanas tiesn;bas, vai ln;dzn;gas tiesn;bas iegi;t nekustamo n;paĒumu, nekustamm; n;paĒuma uzufruktu un tiesn;bas uz mainn;ga lieluma vai pastm;vn;giem maksm;jumiem par tiesn;bm;m izmantot dern;gos izrakteĢus, avotus un citus dabas resursus vai par to izmantoĒanu. Par nekustamo n;paĒumu netiks uzskatn;ti kun;i, liellaivas un lidmaĒn;nas.

3. Šn; panta 1. punkta noteikumi tiks piemm;roti attiecn;bm; uz ienm;kumu no nekustamm; n;paĒuma tieĒas izmantoĒanas, izn;rm;Ēanas vai izmantoĒanas citm; veidm;.

4. Ja sabiedrn;bas akcijas vai citas tiesn;bas dod to n;paĒniekam tiesn;bas uz sabiedrn;bas nekustamm; n;paĒuma izmantoĒanu, tad ienm;kumu no Ēo tiesn;bu tieĒas izmantoĒanas, iznomm;Ēanas vai lietoĒanas jebkm;dm; citm; veidm; var aplikt ar nodokn;iem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; atrodas Ēis nekustamais n;paĒums.

5. Šn; panta 1., 3. un 4. punkta noteikumi tiks piemm;roti arn; attiecn;bm; uz ienm;kumu no uzĢm;muma nekustamm; n;paĒuma, km; arn; attiecn;bm; uz ienm;kumu no nekustamm; n;paĒuma, kas tiek izmantots neatkarn;gu individum;lu pakalpojumu sniegĒanai.

1. Ln;gumslm;dzm;jas Valsts uzĢm;muma pen;Ģa tiks aplikta ar nodokn;iem tikai Ēajm; valstn;, izĢemot gadn;jumus, kad uzĢm;mums veic uzĢm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur esoĒo pastm;vn;go pm;rstm;vniecn;bu. Ja uzĢm;mums veic uzĢm;mm;jdarbn;bu minm;tajm; veidm;, uzĢm;muma pen;Ģu var aplikt ar nodokn;iem otrm; valstn;, bet tikai to pen;Ģas dan;u, kas attiecas uz Ēo pastm;vn;go pm;rstm;vniecn;bu.

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

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

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

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

6. Lai piemm;rotu iepriekĒm;jo punktu noteikumus, pen;Ģa, ko attiecina uz pastm;vn;go pm;rstm;vniecn;bu, katru gadu ir jm;nosaka ar vienu un to paĒu metodi, izĢemot gadn;jumus, kad ir pietiekams pamats rn;koties citm;di.

7. Ja pen;Ģm; ir ietverti citos Ēn;s Konvencijas pantos atseviĒn;i apli;kotie ienm;kuma veidi, Ēn; panta noteikumi neietekmm;s Ēo citu pantu noteikumus.

1. Ln;gumslm;dzm;jas Valsts uzĢm;muma pen;Ģa no ji;ras un gaisa transporta ln;dzekn;u izmantoĒanas starptautiskajm; satiksmm; tiks aplikta ar nodokn;iem tikai Ēajm; valstn;.

2. Šn; panta 1. punkta noteikumi attiecas arn; uz pen;Ģu, kas gi;ta no piedaln;Ēanm;s pulm;, kopm;jm; uzĢm;mm;jdarbn;bm; vai starptautiskm;s satiksmes transporta an;enti;rm;.

1. Ja:

un Ēo divu uzĢm;mumu komercim;lm;s un finansu attiecn;bas tiek veidotas vai nodibinm;tas pm;c noteikumiem, kas atĒn;iras no tiem noteikumiem, kuri bi;tu spm;km; starp diviem neatkarn;giem (savstarpm;ji nesaistn;tiem) uzĢm;mumiem, jebkura pen;Ģa, kas veidotos vienam no uzĢm;mumiem, bet iepriekĒminm;to noteikumu ietekmm; nav izveidojusies, var tikt iekn;auta Ēn; uzĢm;muma pen;Ģm; un atbilstoĒi aplikta ar nodokn;iem.

2. Ja Ln;gumslm;dzm;ja Valsts iekn;auj Ēn;s valsts uzĢm;muma pen;Ģm; un attiecn;gi apliek ar nodokn;iem to pen;Ģu, attiecn;bm; uz kuru otras Ln;gumslm;dzm;jas Valsts uzĢm;mums ir ticis aplikts ar nodokn;iem Ēajm; otrm; valstn;, un Ēn; iekn;autm; pen;Ģa ir tm;da pen;Ģa, kuru bi;tu guvis pirmm;s Ln;gumslm;dzm;jas Valsts uzĢm;mums, ja attiecn;bas starp Ēiem diviem uzĢm;mumiem bi;tu bijuĒas tm;das, km;das pastm;vm;tu starp diviem pilnn;gi neatkarn;giem uzĢm;mumiem, tad otrai valstij ir jm;izdara atbilstoĒas korektn;vas attiecn;bm; uz nodokn;a lielumu, ar kuru tiek aplikta Ēn; pen;Ģa otrm; valstn;. Nosakot Ēn;s korektn;vas, jm;Ģem vm;rm; citi Ēn;s Konvencijas noteikumi un, ja nepiecieĒams, jm;rn;ko Ln;gumslm;dzm;ju Valstu kompetento iestm;Ć;u konsultm;cijas.

3. Šī panta 2. punkta noteikumi netiks piemēroti krāpšanas, apzinātas saistību neizpildes un rupjas neuzmanības gadījumā.

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

2. Tomm;r Ēn;s dividendes var arn; aplikt ar nodokn;iem atbilstoĒi attiecn;gm;s valsts likumdoĒanas aktiem tajm; Ln;gumslm;dzm;jm; Valstn;, kuras rezidents ir sabiedrn;ba, kas izmaksm; dividendes, bet, ja Ēo dividenĆ;u n;stenais n;paĒnieks ir otras Ln;gumslm;dzm;jas Valsts rezidents, nodoklis nedrn;kst pm;rsniegt 10 procentu no dividenĆ;u kopapjoma.

Šis punkts neietekmm;s sabiedrn;bas aplikĒanu ar nodokn;iem attiecn;bm; uz pen;Ģu, no kuras tiek izmaksm;tas dividendes.

3. Jm;dziens "dividendes" Ēajm; pantm; nozn;mm; ienm;kumu no jebkm;da veida akcijm;m vai citm;m tm;dm;m tiesn;bm;m piedaln;ties pen;Ģas sadalm;, kuras nav parm;da prasn;bas, km; arn; ienm;kumu no citm;m korporatn;vm;m tiesn;bm;m, kurĒ, saskaĢm; ar tm;s valsts likumdoĒanas aktiem, kuras rezidents ir sabiedrn;ba, kas veic Ēo sadali, ir pakn;auts tm;dai paĒai aplikĒanas ar nodokn;iem procedi;rai, km; ienm;kums no akcijm;m. Jm;dziens i;dividendesi; tm;pat ietver ienm;kumus, ko gi;st daĆ;m;du norunu rezultm;tm;, ieskaitot parm;da saistn;bas, kuras dod tiesn;bas piedaln;ties pen;Ģas sadalm; tm;dm; mm;rm;, km;dm; tas ir noteikts tm;s Ln;gumslm;dzm;jas Valsts, kurm; radies Ēis ienm;kums, likumdoĒanas aktos.

4. Šn; panta 1. un 2. punkta noteikumi netiks piemm;roti, ja dividenĆ;u n;stenais n;paĒnieks, bi;dams Ln;gumslm;dzm;jas Valsts rezidents, veic uzĢm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur esoĒo 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 Ēn;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. Šajm; gadn;jumm; atbilstoĒi apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

5. Ja sabiedrn;ba - Ln;gumslm;dzm;jas Valsts rezidents gi;st pen;Ģu vai ienm;kumus no otras Ln;gumslm;dzm;jas Valsts, Ēn; otra valsts nedrn;kst aplikt ne ar km;du nodokli Ēn;s sabiedrn;bas izmaksm;tm;s dividendes, izĢemot 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;Ģas nodokli sabiedrn;bas nesadaln;to pen;Ģu pat tm;dm; gadn;jumm;, ja izmaksm;tm;s dividendes vai nesadaln;tm; pen;Ģa pilnn;gi vai dan;m;ji sastm;v no otrm; valstn; gi;tm;s pen;Ģas vai ienm;kuma.

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 Ēajm; otrm; valstn;.

2. Tomm;r Ēos procentus var arn; aplikt ar nodokn;iem atbilstoĒi attiecn;gm;s valsts likumdoĒanas aktiem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; tie rodas; ja procentu n;stenais n;paĒnieks ir otras Ln;gumslm;dzm;jas Valsts rezidents, nodoklis nedrn;kst pm;rsniegt 10 procentu no Ēo procentu kopapjoma.

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

4. Šajm; 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 nodroĒinm;tas ar hipotm;ku un atbilstn;gi 10. panta 3. punktam, vai tm;m ir vai nav tiesn;bas piedaln;ties parm;dnieka pen;Ģas sadalm;, un tas n;paĒi 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 Ēiem vm;rtspapn;riem, obligm;cijm;m vai parm;dzn;mm;m. Soda naudas, kas saĢemtas par laikm; neveiktajiem maksm;jumiem, netiks uzskatn;tas par procentiem, uz kuriem attiecas Ēis pants.

5. Šn; panta 1., 2. un 3. punkta noteikumi netiks piemm;roti, ja persona - procentu n;stenm; n;paĒniece, bi;dama Ln;gumslm;dzm;jas Valsts rezidents, veic uzĢm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, kurm; Ēie procenti rodas, izmantojot tur esoĒo pastm;vn;go pm;rstm;vniecn;bu, vai arn; sniedz Ēajm; 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 Ēo pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. Šajm; gadn;jumm; atbilstoĒi apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

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

7. Ja sakarm; ar n;paĒm;m attiecn;bm;m starp procentu maksm;tm;ju un procentu n;steno n;paĒnieku vai starp viĢiem abiem un km;du treĒo 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;juĒi vienoties procentu maksm;tm;js un procentu n;stenais n;paĒnieks, ja starp viĢiem nebi;tu minm;to n;paĒo attiecn;bu, tad Ēn; panta noteikumi tiks piemm;roti tikai attiecn;bm; uz pm;dm;jo minm;to summu. Šajm; gadn;jumm; atlikusn; maksm;jumu dan;a tiek aplikta ar nodokn;iem atbilstoĒi katras Ln;gumslm;dzm;jas Valsts likumdoĒanas aktiem ar nosacn;jumu, ka tiek ievm;roti pm;rm;jie Ēn;s Konvencijas noteikumi.

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 Ēajm; otrm; valstn;.

2. Tomm;r Ēo autoratln;dzn;bu var aplikt ar nodokn;iem atbilstoĒi attiecn;gm;s valsts likumdoĒanas aktiem tajm; Ln;gumslm;dzm;jm; Valstn;, kurm; tm; rodas. Ja Ēn;s autoratln;dzn;bas n;stenais n;paĒnieks 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" Ēajm; pantm; nozn;mm; jebkm;da veida maksm;jumus, ko saĢem km; atln;dzn;bu par jebkuru autortiesn;bu izmantoĒanu 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 skaĢas 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 izmantoĒanu, 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. Šn; panta 1. un 2. punkta nosacn;jumi netiks piemm;roti, ja Ēo maksm;jumu n;stenais n;paĒnieks, bi;dams Ln;gumslm;dzm;jas Valsts rezidents, veic uzĢm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, kurm; rodas autoratln;dzn;ba, izmantojot tur esoĒo pastm;vn;go pm;rstm;vniecn;bu, vai sniedz Ēajm; otrm; valstn; neatkarn;gus individum;los pakalpojumus, izmantojot tur izvietoto pastm;vn;go bm;zi, un ja tiesn;bas vai n;paĒums, uz kuriem attiecas autoratln;dzn;bas maksm;jumi, ir faktiski saistn;ti ar Ēo pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. Šajm; gadn;jumm; atbilstoĒi 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 Ēajm; valstn;. Tomm;r, ja persona, kas izmaksm; autoratln;dzn;bu, neatkarn;gi no tm;, vai Ēn; persona ir Ln;gumslm;dzm;jas Valsts rezidents vai nav, izmanto Ln;gumslm;dzm;jm; Valstn; esoĒo pastm;vn;go pm;rstm;vniecn;bu vai tur izvietoto pastm;vn;go bm;zi, sakarm; ar kuru raduĒm;s saistn;bas izmaksm;t autoratln;dzn;bu, un Ēo 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;paĒm;m attiecn;bm;m starp autoratln;dzn;bas maksm;tm;ju un autoratln;dzn;bas n;steno n;paĒnieku vai starp viĢiem abiem un km;du treĒo personu autoratln;dzn;bas summa, kas attiecas uz tiesn;bm;m, izmantoĒanu vai informm;ciju, pm;rsniedz autoratln;dzn;bas summu, par km;du bi;tu varm;juĒi vienoties maksm;tm;js un n;stenais n;paĒnieks, ja starp viĢiem nebi;tu minm;to n;paĒo attiecn;bu, tad Ēn; panta noteikumi tiks piemm;roti tikai attiecn;bm; uz pm;dm;jo minm;to summu. Šajm; gadn;jumm; maksm;jumu dan;a, kas pm;rsniedz Ēo summu, tiek aplikta ar nodokn;iem atbilstoĒi katras Ln;gumslm;dzm;jas Valsts likumdoĒanas aktiem ar nosacn;jumu, ka tiek ievm;roti pm;rm;jie Ēn;s Konvencijas noteikumi.

1. Ienm;kumu, ko gi;st Ln;gumslm;dzm;jas Valsts rezidents, atsavinot 6.pantm; minm;to otrm; Ln;gumslm;dzm;jm; Valstn; esoĒo nekustamo n;paĒumu, var aplikt ar nodokn;iem Ēajm; 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, tieĒm; vai netieĒm; veidm;, no 6. pantm; minm;tm; otrm; Ln;gumslm;dzm;jm; Valstn; esoĒm; n;paĒuma, var aplikt ar nodokn;iem Ēajm; otrm; valstn;.

3. Kapitm;la pieaugumu, kas gi;ts par kustamm; n;paĒuma, kas ir Ln;gumslm;dzm;jas Valsts uzĢm;muma pastm;vn;gm;s pm;rstm;vniecn;bas otrm; Ln;gumslm;dzm;jm; Valstn; uzĢm;mm;jdarbn;bm; izmantojamm; n;paĒuma dan;a, atsavinm;Ēanu vai par kustamm; n;paĒuma, 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 sniegĒanai, atsavinm;Ēanu, ieskaitot pieaugumu (kapitm;la) no Ēm;das pastm;vn;gm;s pm;rstm;vniecn;bas (atseviĒn;i vai kopm; ar visu uzĢm;mumu) atsavinm;Ēanas vai no Ēm;das pastm;vn;gm;s bm;zes atsavinm;Ēanas, var aplikt ar nodokn;iem otrm; Ln;gumslm;dzm;jm; Valstn;.

4. Kapitm;la pieaugums, ko gi;st Ln;gumslm;dzm;jas Valsts uzĢm;mums par Ēn; uzĢm;muma starptautiskajm; satiksmm; izmantoto ji;ras vai gaisa transporta ln;dzekn;u atsavinm;Ēanu vai par Ēo ji;ras vai gaisa transporta ln;dzekn;u izmantoĒanai piedern;gm; kustamm; n;paĒuma atsavinm;Ēanu, tiks aplikts ar nodokn;iem tikai Ēajm; valstn;.

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

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 Ēajm; valstn;, izĢemot gadn;jumus, kad Ēn; persona savas darbn;bas vajadzn;bm;m izmanto tai regulm;ri pieejamu pastm;vn;go bm;zi otrm; valstn;. Ja tiek izmantota Ēm;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 Ēo pastm;vn;go bm;zi. Šn; panta piemm;roĒanai 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;neĒu periodm;, kas sm;kas vai beidzas attiecn;gajm; nodokn;u gadm;, tiks uzskatn;ts, ka Ēn; 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 iepriekĒminm;tajm;m darbn;bm;m, tiks attiecinm;ts uz Ēo pastm;vn;go bm;zi.

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

1. SaskaĢm; ar 16., 18. un 19. panta noteikumiem darba alga, samaksa un cita ln;dzn;ga veida atln;dzn;ba, ko saĢem Ln;gumslm;dzm;jas Valsts rezidents par savu darbu, tiks aplikta ar nodokn;iem tikai Ēajm; 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 saĢemto atln;dzn;bu var aplikt ar nodokn;iem Ēajm; otrm; valstn;.

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

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

Direktoru atalgojumu un citu ln;dzn;gu atln;dzn;bu, kuru saĢem 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;.

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 Ēajm; otrm; valstn;.

2. Ja mm;kslinieka vai sportista ienm;kumi par viĢa individum;lo darbn;bu attiecn;gajm; jomm; tiek maksm;ti nevis paĒam mm;ksliniekam vai sportistam, bet citai personai, Ēos 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. Šn; 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 viĢa darbn;ba Ēajm; 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 paĒvaldn;bu sabiedriskajiem fondiem vai Ēo darbn;bu pilnn;gi vai galvenokm;rt finansm; viena vai abas Ln;gumslm;dzm;jas Valstis, to politiski administratn;vm;s vienn;bas vai paĒvaldn;bas. Šajm; gadn;jumm; ienm;kums tiks aplikts ar nodokn;iem tikai tajm; Ln;gumslm;dzm;jm; Valstn;, kuras rezidents ir Ēis mm;kslinieks vai sportists.

SaskaĢm; ar 19. panta 2. punktu pensijas un cita veida ln;dzn;ga atln;dzn;ba par iepriekĒ veikto algoto darbu, ko saĢem Ln;gumslm;dzm;jas Valsts rezidents, tiks aplikta ar nodokn;iem tikai Ēajm; valstn;.

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

Maksm;jumi, kurus uzturm;Ēanm;s, studiju vai staĆ;m;Ēanm;s vajadzn;bm;m saĢem students, mm;ceklis vai staĆ;ieris, kas ir vai tieĒi pirms ieraĒanm;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 staĆ;m;ties, netiks aplikti ar nodokn;iem Ēajm; valstn;, ja Ēie maksm;jumi rodas m;rpus Ēn;s valsts.

1. IepriekĒm;jos pantos neapli;kotie Ln;gumslm;dzm;jas Valsts rezidenta citi ienm;kumi neatkarn;gi no to raĒanm;s vietas tiks aplikti ar nodokn;iem tikai Ēajm; 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; Ēajm; otrm; valstn;.

2. Šn; panta 1. punkta noteikumi netiks piemm;roti ienm;kumam, kas nav ienm;kums no 6. panta 2. punktm; definm;tm; nekustamm; n;paĒuma, ja Ēn; ienm;kuma saĢm;mm;js, bi;dams Ln;gumslm;dzm;jas Valsts rezidents, veic uzĢm;mm;jdarbn;bu otrm; Ln;gumslm;dzm;jm; Valstn;, izmantojot tur esoĒo pastm;vn;go pm;rstm;vniecn;bu, vai sniedz Ēajm; otrm; valstn; neatkarn;gus individum;los pakalpojumus, izmantojot tur izvietoto pastm;vn;go bm;zi, un ja tiesn;bas vai n;paĒums, par ko tiek saĢemts Ēis ienm;kums, ir faktiski saistn;ti ar Ēo pastm;vn;go pm;rstm;vniecn;bu vai pastm;vn;go bm;zi. Šajm; gadn;jumm; atbilstoĒi apstm;kn;iem piemm;rojami 7. vai 14. panta noteikumi.

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

2. Kapitm;lu, ko pm;rstm;v kustamais n;paĒums, kas veido dan;u no otrm; Ln;gumslm;dzm;jm; Valstn; esoĒm;s Ln;gumslm;dzm;jas Valsts uzĢm;muma pastm;vn;gm;s pm;rstm;vniecn;bas uzĢm;mm;jdarbn;bm; izmantojamm; n;paĒuma, vai kapitm;lu, ko pm;rstm;v kustamais n;paĒums, 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 sniegĒanai, var aplikt ar nodokn;iem Ēajm; otrm; valstn;.

3. Kapitm;ls, ko pm;rstm;v ji;ras vai gaisa transporta ln;dzekn;i, kurus Ln;gumslm;dzm;jas Valsts uzĢm;mums izmanto starptautiskajm; satiksmm;, km; arn; kustamais n;paĒums, kas piedern;gs Ēo ji;ras vai gaisa transporta ln;dzekn;u izmantoĒanai, tiks aplikts ar nodokn;iem tikai Ēajm; valstn;.

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

1. Latvijm; nodokn;u dubultm; uzlikĒana tiks novm;rsta Ēm;dm; veidm;:

2. Slovm;kijm; nodokn;u dubultm; uzlikĒana tiks novm;rsta Ēm;dm; veidm;:

Slovākija, apliekot ar nodokļiem tās rezidentus, var iekļaut nodokļu bāzē, pamatojoties uz kuru tiek aprēķināti šie nodokļi, ienākuma vai kapitāla daļas, kuras saskaņā ar šīs Konvencijas noteikumiem var aplikt ar nodokļiem arī Latvijā, bet Slovākija atļaus atskaitīt no kopējās šādā veidā aprēķinātās nodokļu summas, to summu, kas ir vienlīdzīga ar Latvijā samaksātā nodokļa summu. Šāds atskaitījums tomēr nedrīkst pārsniegt Slovākijas nodokļa daļu, kas ir aprēķināta pirms šī atskaitījuma izdarīšanas un ir attiecināma uz ienākumu vai kapitālu, kuru saskaņā ar šīs Konvencijas noteikumiem var aplikt ar nodokļiem Latvijā.

3. Ja saskaņā ar jebkuriem šīs Konvencijas noteikumiem ienākums, ko gūst Līgumslēdzējas Valsts rezidents, ir atbrīvots no nodokļiem šajā valstī, tad neskatoties uz to, šī valsts var ņemt vērā atbrīvoto ienākumu, aprēķinot nodokļa summu, kas ir piemērojama pārējam šīs personas ienākumam.

1. Ln;gumslm;dzm;jas Valsts pilsoĢi otrm; Ln;gumslm;dzm;jm; Valstn; netiks pakn;auti aplikĒanai ar nodokn;iem vai jebkurm;m ar tiem saistn;tajm;m prasn;bm;m, kas atĒn;iras no aplikĒanas ar nodokn;iem vai ar tiem saistn;tajm;m prasn;bm;m, kurm;m tiek vai var tikt pakn;auti otras valsts pilsoĢi tm;dos paĒos apstm;kn;os vai kuras ir apgri;tinoĒm;kas, it n;paĒi attiecn;bm; uz rezidenci. Šis 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 aplikĒanai ar nodokn;iem vai jebkurm;m ar tiem saistn;tm;m prasn;bm;m, kas ir citm;di vai apgri;tinoĒm;ki nekm; tm;di, kam tiek vai var tikt pakn;auti attiecn;gm;s valsts pilsoĢi tm;dos paĒos apstm;kn;os, it n;paĒi attiecn;bm; uz rezidenci.

3. Ln;gumslm;dzm;jas Valsts uzĢm;muma pastm;vn;go pm;rstm;vniecn;bu, kuru tas izmanto otrm; Ln;gumslm;dzm;jm; Valstn;, nevar aplikt ar nodokn;iem Ēajm; otrm; valstn; mazm;k labvm;ln;gi, nekm; tiktu aplikti ar nodokn;iem otras valsts uzĢm;mumi, kas veic tm;da paĒa veida darbn;bu. Šo noteikumu nedrn;kst iztulkot tm;dm;jm;di, ka tas uzliktu Ln;gumslm;dzm;jai Valstij pienm;kumu pieĒn;irt otras Ln;gumslm;dzm;jas Valsts rezidentiem jebkm;das personiskas atlaides, atvieglojumus vai samazinm;jumus attiecn;bm; uz aplikĒanu ar nodokn;iem, km;dus Ēn; valsts pieĒn;ir saviem rezidentiem, Ģemot vm;rm; viĢu civilstm;vokli vai n;imenes saistn;bas.

4. IzĢemot gadn;jumus, kad piemm;rojami Ēn;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 uzĢm;mums izmaksm; otras Ln;gumslm;dzm;jas Valsts rezidentam, nosakot Ēn; uzĢm;muma apliekamo pen;Ģu, ir jm;atskaita no Ēn;s pen;Ģas pm;c tm;diem paĒiem noteikumiem km; tad, ja tie tiktu izmaksm;ti pirmm;s minm;tm;s valsts rezidentam. Tm;pat arn; Ln;gumslm;dzm;jas Valsts uzĢm;muma parm;di otras Ln;gumslm;dzm;jas Valsts rezidentam, nosakot Ēm;da uzĢm;muma apliekamm; kapitm;la vm;rtn;bu, ir jm;atskaita pm;c tm;diem paĒiem noteikumiem km; tad, ja tie attiektos uz pirmm;s minm;tm;s valsts rezidentu.

5. Ln;gumslm;dzm;jas Valsts uzĢm;mumus, kuru kapitm;ls pilnn;gi vai dan;m;ji pieder vienam vai vairm;kiem otras Ln;gumslm;dzm;jas Valsts rezidentiem vai kurus Ēie rezidenti tieĒi vai netieĒi kontrolm;, pirmajm; minm;tajm; valstn; nevar pakn;aut aplikĒanai ar nodokn;iem vai jebkurm;m ar tiem saistn;tajm;m prasn;bm;m, kas atĒn;iras no aplikĒanas 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 uzĢm;mumi vai kuras ir apgri;tinoĒm;kas.

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

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 Ēn;s personas aplikĒanu ar nodokn;iem, kas neatbilst Ēn;s Konvencijas noteikumiem, Ēn; persona var neatkarn;gi no Ēo valstu iekĒm;jm;s likumdoĒanas aktiem, kas paredz novm;rst Ēm;du aplikĒanu ar nodokn;iem, iesniegt savu jautm;jumu izskatn;Ēanai tm;s Ln;gumslm;dzm;jas Valsts kompetentm;m iestm;dm;m, kuras rezidents ir Ēn; persona, vai arn;, ja jautm;jums attiecas uz Ēn;s Konvencijas 24. panta 1. punktu, tm;s Ln;gumslm;dzm;jas Valsts kompetentm;m iestm;dm;m, kuras pilsonis ir Ēn; persona. Jautm;jums jm;iesniedz izskatn;Ēanai triju gadu laikm; no pirmm; paziĢojuma par rn;cn;bu, kas izraisn;jusi aplikĒanu ar nodokn;iem neatbilstoĒi Ēn;s Konvencijas noteikumiem.

2. Kompetentm;s iestm;des pienm;kums ir censties atrisinm;t Ēo jautm;jumu, ja tm; uzskata, ka si;dzn;ba ir pamatota, un, ja Ēn; iestm;de pati nespm;j panm;kt apmierinoĒu 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 Ēai Konvencijai neatbilstoĒu aplikĒanu ar nodokn;iem. Katra Ēm;da panm;ktm; vienoĒanm;s ir jm;izpilda neatkarn;gi no Ln;gumslm;dzm;jas Valsts iekĒm;jm;s likumdoĒanas aktos noteiktajiem termiĢiem.

3. Ln;gumslm;dzm;ju Valstu kompetentajm;m iestm;dm;m ir jm;cenĒas savstarpm;jas saskaĢoĒanas gaitm; atrisinm;t jebkurus sareĆ;n;n;jumus vai novm;rst Ēaubas, kas var rasties, skaidrojot vai piemm;rojot Ēo Konvenciju. Tm;s var arn; savstarpm;ji konsultm;ties, lai novm;rstu nodokn;u dubulto uzlikĒanu gadn;jumos, km;di nav paredzm;ti Ēajm; Konvencijm;.

4. Ln;gumslm;dzm;ju Valstu kompetentm;s iestm;des var tieĒi sazinm;ties viena ar otru, km; arn; Ēm;da viedokn;u apmaiĢa var notikt ar komisijas, kas sastm;v no Ln;gumslm;dzm;ju Valstu kompetento iestm;Ć;u pm;rstm;vjiem, starpniecn;bu, lai panm;ktu vienoĒanos iepriekĒm;jos punktos minm;tajos jautm;jumos.

1. Ln;gumslm;dzm;ju Valstu kompetentajm;m iestm;dm;m ir jm;apmainm;s ar informm;ciju, kas nepiecieĒama Ēn;s Konvencijas noteikumu izpildn;Ēanai vai Ln;gumslm;dzm;ju Valstu iekĒm;jm;s likumdoĒanas aktu par nodokn;iem uz kuriem attiecas Ēn; Konvencija, prasn;bu izpildei tiktm;l, ciktm;l Ēie likumdoĒanas akti nav pretrunm; ar Ēo Konvenciju. Konvencijas 1. pants neierobeĆ;o informm;cijas apmaiĢu. Jebkura informm;cija, ko saĢem Ln;gumslm;dzm;ja Valsts, ir jm;uzskata par slepenu, tm;pat km; informm;cija, kas tiek iegi;ta saskaĢm; ar Ēn;s valsts likumdoĒanas 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 Ēn; Konvencija, aprm;n;inm;Ēanm;, iekasm;Ēanm;, piespiedu ln;dzekn;u lietoĒanm;, saukĒanm; pie juridiskas atbildn;bas vai apelm;ciju izskatn;Ēanm; attiecn;bm; uz Ēiem nodokn;iem. Šn;m personm;m vai varas iestm;dm;m Ēn; informm;cija jm;lieto vienn;gi iepriekĒminm;tajos noli;kos. Tm;s drn;kst izpaust Ēo 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:

Nekas Ēajm; 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 saskaĢm; ar starptautiskajm;m tiesn;bm;m vai n;paĒajiem ln;gumiem.

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

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

Šn; 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 Ēn;s Konvencijas darbn;bu, diplomm;tiskm; cen;m; iesniedzot rakstisku notu par izbeigĒanu vismaz seĒus mm;neĒus pirms jebkura kalendm;rm; gada beigm;m, kurĒ seko piecu gadu ilgam laika periodam, sm;kot no Konvencijas spm;km; stm;Ēanm;s dienas. Šajm; gadn;jumm; Konvencijas darbn;ba abm;s Ln;gumslm;dzm;jm;s Valstn;s tiks izbeigta:

Šo apliecinot, apakĒm; parakstn;juĒies, bi;dami pienm;cn;gi pilnvaroti, Konvenciju ir parakstn;juĒi.

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

Latvijas Republikas Slovākijas Republikas

vm;rdm; vm;rdm;

Valdis Birkavs Eduards Kukans

KONVENCIJAS PAR NODOK½;U DUBULT·;S UZLIKŠANAS

UN NODOK½;U NEMAKS·;ŠANAS NOV¼;RŠANU ATTIEC¾;B·;

UZ IEN·;KUMA UN KAPIT·;LA NODOK½;IEM PROTOKOLS

Parakstot Latvijas Republikas un Slovm;kijas Republikas Konvenciju par nodokn;u dubultm;s uzlikĒanas un nodokn;u nemaksm;Ēanas novm;rĒanu attiecn;bm; uz ienm;kuma un kapitm;la nodokn;iem (turpmm;k i; i;Konvencijai;), apakĒm; parakstn;juĒies ir vienojuĒies par tm;lm;k minm;tiem noteikumiem, kuri ir neatĢemama Ēn;s Konvencijas sastm;vdan;a.

Tiek saprasts, ka visu ienākumu un kapitāla pieaugumu no 6. pantā minētā nekustamā īpašuma, kas atrodas otrā Līgumslēdzējā Valstī, atsavināšanas var aplikt ar nodokļiem saskaņā ar 13. panta noteikumiem.

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

Šajā pantā jēdziens "pētīšanas vai izmantošanas tiesības" nozīmē tiesības uz īpašumu, kas var tikt radīts, veicot darbību otras Līgumslēdzējas Valsts šelfa zonā, vai tiesības uz līdzdalību īpašumā vai peļņā, kuru var gūt šis īpašums.

Šo apliecinot, apakĒm; parakstn;juĒies, bi;dami pienm;cn;gi pilnvaroti, Protokolu ir parakstn;juĒi.

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

Latvijas Republikas Slovākijas 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:

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:

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:

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:

3. The term "permanent establishment likewise encompasses:

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

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

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:

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

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:

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.

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:

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:

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:

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:

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:

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