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