Povzetek

Prispevek obravnava mednarodne pogodbe z vidika odločanja tujca o investiciji v posel v Republiki Sloveniji (v nadaljevanju: Slovenija). Če je z državo državljanstva tujca Slovenija sklenila mednarodno pogodbo o izogibanju dvojnega obdavčevanja dohodkov in premoženja, potem je proučevanje davčnih vidikov investicije mogoče le ob neposredni uporabi določil mednarodne pogodbe. Slovenija ima sklenjenih prek štirideset dvostranskih mednarodnih pogodb o izogibanju dvojnega obdavčevanja dohodka in premoženja. Zakoni in drugi predpisi v Sloveniji morajo biti usklajeni s splošno veljavnimi načeli mednarodnega prava in z mednarodnimi pogodbami, ki obvezujejo Slovenijo; ratificirane in objavljene mednarodne pogodbe se uporabljajo neposredno. V prispevku avtor uporablja besedilo iz konvencij, zakonov in drugih predpisov.

Summary

This paper considers international treaties in the light of foreigners' decisions to invest in business in Slovenia. In cases where Slovenia has signed the Convention for the avoidance of double taxation with respect to taxes on income and capital with country of the investing foreigner, the tax aspects can only considered with direct use of the international treaty provisions. Slovenia concluded more than forty bilateral international treaties for the avoidance of double taxation on income and capital. Laws and other regulations in Slovenia must be in accordance with generally applicable principles of international law and with international treaties that are binding on Slovenia; ratified and published international treaties are directly applied. The article contains the wordings taken from conventions, lawas and other regulations