The protocol to the 2003 income tax treaty between India and Slovenia was signed on 17 May 2016. The protocol 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 following articles renumbered accordingly.
The protocol is the first to amend the treaty. It will enter into force once the ratification instruments are exchanged, and will apply from the first day …