Guidance by country: Albania: agreement
A first time comprehensive agreement (SI 2013/3145) entered into force on 30 December 2013 and has effect:
- 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;
- 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 https://www.gov.uk/government/publications/albania-tax-treaties