Iceland and Slovenia signed an Income Tax Treaty on 4 May 2011, and the treaty came into force on 11 September 2012. The treaty will be applicable from 1 January 2013. The treaty generally follows the provisions of the OECD Model. The maximum withholding tax rate is 15%, or 5% if the beneficial owner is a company holding 25% of the capital of the payer. The maximum withholding tax on interest and royalties is 5%.
Income Tax Treaty between Iceland and Slovenia
10 December, 2012
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