Slovenia Ratifies Tax Treaty with the U.A.E.

On 28 April 2014, the Slovenian Parliament ratified the tax treaty signed in October 2013 with the United Arab Emirates.

Taxes Covered

The treaty applies to both corporate and individual income tax of both countries.

Withholding Tax Rates

• Dividends - 5%
• Interest - 5%
• Royalties - 5%

Double Taxation Relief

Both countries use the credit method for the elimination of double taxation.

Entry into Force and Effect

The treaty will enter into force after the ratification instrumen…