1.1 General Remarks and Definitions
The double taxation treaty with respect to taxes on income and capital in place between the Republic of Austria and the Republic of Slovenia was signed on 1 October 1997, entered into force on 1 February 1999 and became (retroactively) effective as of 1 January 1999 („DTT Austria/Slovenia“). In 2006, an additional protocol to the DTT Austria/Slovenia was concluded, which became effective as of 1 January 2007 („Protocol“) and deals with Art 11 (interest), Art 12 (royalties) and Art 27 (exchange of information).
