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HMRC internal manual

Double Taxation Relief Manual

Kosovo: History

Until 1991 Yugoslavia was a Socialist Federal Republic comprising the Republics of Serbia, Croatia, Macedonia, Montenegro, Slovenia and Bosnia-Herzegovina, as well as the autonomous Serbian provinces of Kosovo and Vojvodina.
In mid-1991, Slovenia and Croatia disassociated themselves from the Federation.
In April 1992 the Federal Republic of Yugoslavia, comprising Serbia and Montenegro, was established but in June 2006 Serbia and Montenegro became independent states and the state union of Serbia and Montenegro ceased to exist.

Kosovo declared independence from Serbia on 17 February 2008. As of 3 September 2010, 70 out of 192 (36%) United Nation member states (including the United Kingdom) have formally recognised the Republic of Kosovo as an independent state. 22 out of 27 (81%) member states of the European Union and all the states bordering Kosovo, apart from Serbia, have recognised it.