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Article 8 of the proposed Convention, regarding the taxation of income from the…

U.S. Income Tax Treaty — Slovenia Income Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States

the ships and aircraft in international traffic and from the use, maintenance or rental of containers used in international traffic, is fully consistent with the U.S. Model. This Convention provides for exclusive residence-country taxation of profits from the international operation of ships or aircraft, including profits from the rental of ships and aircraft when the ship or aircraft is operated by the lessee in international traffic or when the rental activity is incidental to the operation of ships or aircraft by the lessor. All income from the use, maintenance or rental of containers used in international traffic is likewise exempt from source-country taxation under this Convention.

The taxation of income from the performance of personal services under Articles 14 through 17 of this Convention generally follows standard U.S. treaty policy. The dollar threshold for taxation of athletes and entertainers is slightly lower than in the U.S. Model Treaty because of the lower average income level in Slovenia. Also, certain host-country exemptions are available to visiting students, trainees, professors, and researchers (Article 20).

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▸Contents — U.S. Income Tax Treaty — Slovenia Income Tax Treaty
U.S. Income Tax Treaty — Slovenia Income Tax Treaty

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