Business tax – international treaty

Albania: tax treaties

Tax treaties between the UK and Albania and related documents.



The double taxation agreement came into force on 30 December 2013.

The agreement takes effect:

  • in the UK for Income Tax and Capital Gains Tax, for any year of assessment beginning on or after 6 April 2014
  • for Corporation Tax, for any financial year beginning on or after 1 April 2014
  • in Albania, for income derived or of capital owned on or after 1 January 2014