The tax treaty between Slovenia and Kosovo entered into force on 16 April 2014. The treaty was signed 26 June 2013, and is the first of its kind between the two countries. Taxes Covered The treaty applies to the following taxes for both countries: Corporate income tax Personal income tax Property tax Withholding Tax Rates Dividends - 5% if the beneficial owner holds at least 10% of the paying company's capital, otherwise 10% Interest - 5% Royalties - 5% Double Taxation Relief Under the treaty, both countries use the credit method to eliminate double taxation. Effective Date The treaty will...