S.L. 123.70 Art. 2Arrangements to have effect. Malta the avoidance of taxes on income, This the Contracting 1. This Contracting State the manner in 2. There income, or on movable or paid by 3. The (a) in (i) (ii) (b) in the 4. The taxes which are or in place of, the shall notify each respective 1. For the (a) the bed

It is hereby declared:-

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Republic of Slovenia with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Slovenia: - the tax on profits of legal persons; - the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable property and movable property;

(b) that it is expedient that those arrangements should have effect;

(c) that the Convention has entered into force on the 12th June, 2003.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Slove-nia%20DTA%20(synthesised%20text).pdf AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

and the Republic of Slovenia, desiring to conclude a Convention for double taxation and the prevention of fiscal evasion with respect to have agreed as follows:

Article 1 Persons Covered Convention shall apply to persons who are residents of one or both of States. Article 2

Taxes Covered Convention shall apply to taxes on income imposed on behalf of a or of its political subdivisions or local authorities, irrespective of which they are levied.

shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property and taxes on the total amounts of wages or salaries enterprises, as well as taxes on capital appreciation. existing taxes to which this Convention shall apply are: Slovenia: the tax on profits of legal persons; the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property; (hereinafter referred to as "Slovenian tax"). Malta, income tax; (hereinafter referred to as "Malta tax").

Convention shall apply also to any identical or substantially similar imposed after the date of signature of the Convention in addition to, existing taxes. The competent authorities of the Contracting States other of any significant changes which have been made in their taxation laws.

Article 3 General Definitions purposes of this Convention, unless the context otherwise requires:

term ''Slovenia'' means the Republic of Slovenia and, when used in a geographical sense, the territory of Slovenia, including the sea area, sea and sub-soil adjacent to the territorial sea, over which Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law; Malta exercises sovereign rights, jurisdiction, or control with international law and its national law, including relating to the exploration of the continental shelf and natural resources;

(c) the terms ''a Contracting State'' and ''the other Contracting Slovenia or Malta, as the context requires;

(d) the term ''person'' includes an individual, a company and of persons;

(e) the term ''company'' means any body corporate or any treated as a body corporate for tax purposes;

(f) the terms ''enterprise of a Contracting State'' and ''enterprise Contracting State'' mean respectively an enterprise resident of a Contracting State and an enterprise carried of the other Contracting State;

(g) the term ''international traffic'' means any transport by operated by an enterprise of a Contracting State, except or aircraft is operated solely between places in the other State;

(h) the term ''competent authority'' means:

(i) in Slovenia: the Ministry of Finance of the Republic or its authorised representative;

(ii) in Malta: the Minister responsible for finance representative;

(i) the term ''national'' means:

(i) any individual possessing the nationality of a Contracting

(ii) any legal person, partnership or association deriving such from the laws in force in a Contracting State.