Albania: Entry into force of Double Taxation Agreement
Updated 6 January 2015
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This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/albania-entry-into-force-of-double-taxation-agreement
The Double Taxation Agreement between the UK and Albania, which was signed in Tirana on 26 March 2013, entered into force on 30 December 2013.
View the text of the Agreement on the legislation.gov website, or buy a copy from The Stationery Office.
Details of the debate by the Ninth Delegated Legislation Committee of 27 November 2013 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 2 December 2013.
The provisions of the Agreement take effect: In the United Kingdom:
- in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014
- in respect of corporation tax, for any financial year beginning on or after 1 April 2014
In Albania:
- in respect of income derived or of capital owned on or after 1st January 2014
HM Revenue & Customs February 2014