Convention between Slovenia and Ukraine for the avoidance of double taxation dated 23 April 2003, effective 25 April 2007 (ratified by the Law of Ukraine # 799-V dated 21 March 2007).
Article 10 (Dividends):
Paragraph 2. Dividends may 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 a resident of the other Contracting State is the beneficial owner of the dividends the tax so charged shall not exceed:
- 5 % of the gross amount of the dividends if the beneficial owner is a company which controls directly at least 25 % of the voting power in the company paying the dividends;
- 15 % of the gross amount of the dividends in all other cases.
Article 11 (Interest):
Paragraph 2. Interest may be taxed in the Contracting State in which it arises and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the interest the tax so charged shall not exceed 5 % of the gross amount of the interest.
Article 12 (Royalties):
Paragraph 2. Royalties may be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 % of the gross amount of the royalties within the meaning of subparagraph (a) of paragraph 3 of this Article and 5 % of the gross amount of the royalties within the meaning of the subparagraph (b) of paragraph 3 of this Article.
Paragraph 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 or artistic work including cinematographic films, and films or tapes for radio or television broadcasting; and
- for the use of, or the right to use, any copyright of scientific work, 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.
