DT2250 - Double Taxation Relief Manual: Guidance by country: Albania: Agreements in force
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Council of Ministers of the Republic of Albania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 26 March 2013
Statutory Instrument number: SI 2013 No. 3145
Entered into force: 30 December 2013
Has effect:
- in Albania in respect of income derived or of capital owned on or after 1st January 2014
- in the UK, in respect of income tax and capital gains tax, from 6 April 2014; in respect of corporation tax, from 1 April 2014
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/albania-tax-treaties
The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found at the following link: https://www.gov.uk/government/publications/albania-tax-treaties