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HMRC internal manual

Double Taxation Relief Manual

Slovenia: Break-up of the Former Yugoslav Republic

Slovenia was formerly part of the Socialist Federal Republic of Yugoslavia. Following its recognition, in January 1992, by the United Kingdom as an independent sovereign state, Slovenia undertook to continue to respect and implement all the international obligations of the Yugoslav Republic until such time as new bilateral agreements were signed. The provisions of the United Kingdom/Yugoslavia Double Taxation Convention, SI 1981/1815 (see DT20651 onwards) are therefore treated as remaining in force between the United Kingdom and Slovenia until the replacement agreement took effect (see DT 17100).

A Statement of Practice (SP5/93) to that effect was issued on 19 March 1993.