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HMRC internal manual

Double Taxation Relief Manual

Kosovo: Agreement in force

Title CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF KOSOVO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
   
Signed 4 June 2015
Statutory Instrument number SI 2015 No. 2007
Entered into force 16 December 2015
Has effect from In respect of taxes withheld at source, 1 January 2016 In respect of all other matters: In Kosovo, 1 January 2016 In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2016; in respect of corporation tax, 1 April 2016.

 

The agreement between the United Kingdom and Yugoslavia (see DT 20650 et seq) remained in force between the United Kingdom and Kosovo, until the replacement agreement took effect.