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Protocol to Tax Treaty between India and Slovenia has Entered into Force

20 January 2017

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Treaty Development

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India-Slovenia

The Slovenian Ministry of Finance has announced that the protocol to the 2003 income tax treaty with India entered into force on 21 December 2016. The protocol, signed 17 May 2016, is the first to amend the treaty. It replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange and inserts Article 27 (Assistance in the Collection of Taxes), with the subsequent articles renumbered accordingly. The protocol applies from 1 March 2017.