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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Albania: agreement

A first time comprehensive agreement (SI 2013/3145) entered into force on 30 December 2013 and has effect:

  1. in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014;

(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 2014;


  1. in Albania, in respect of income derived or of capital owned on or after 1s t January 2014.

A copy of the agreement is available on the HMRC web-site, on the “Treaties in force” page.

The text of the Tax Treaty can be found via