The income tax treaty between Australia and Slovenia was signed on 9 September 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Australian income tax, resource rent taxes, and fringe benefits tax, and covers Slovenian tax on income of legal persons and tax on income of individuals. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place...