This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Albania: royalties

Under the agreement, royalties are paid gross where the beneficial owner is a resident of the United Kingdom.

The reduced rate provided by the treaty is not given if the royalty is effectively connected (see INTM153110 eighth sub-paragraph) with a permanent establishment which the United Kingdom resident recipient has in Albania.