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Slovenia Ratifies Pending Protocol to Tax Treaty with India

07 December 2016

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Treaty Development

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Slovenia-India

On 2 December 2016, Slovenia published the law ratifying the pending protocol to the 2003 income tax treaty with India. 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 will enter into force once the ratification instruments are exchanged and will apply from the first day of the third month next following the date of its entry into force.