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Albania double tax treaty

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HMRC has published the synthesised version of the 2013 Albania/UK double taxation agreement as modified by the multilateral instrument (MLI). The modifications made by the MLI to the UK/Albania agreement and are effective as follows:

  • for taxes withheld at source, from 1 January 2021;
  • for corporation tax, from 1 April 2022;
  • for income tax and capital gains tax, from 6 April 2022; and
  • for all other taxes levied by Albania, for taxable periods beginning on or after 1 July 2021
Issue: 1536
Categories: News