Gains arising to a resident of the United Kingdom from the
disposal of property situated in Slovenia may be taxed in Slovenia
as well as in the United Kingdom. Slovenia may also tax gains on
the disposal of shares or the disposal of an interest in a
partnership or trust where the value of those shares or interests
derive mainly from property situated in Slovenia (Article 13(1)
& (2)).
Slovenia may also tax gains on the disposal of movable
assets of a Slovenian permanent establishment or gains on disposal
of the permanent establishment itself (Article 13(3)).
