Albanian tax double treaties on avoidance of double taxation

Albanian tax double treaties on avoidance of double taxation

The Albanian Parliament has approved Tax Agreements since 1995 and to date are counted 41 tax double treaties ratified by the Assembly of Albania, with the title ‘On the avoidance of double taxation and the prevention of fiscal evasion’, which are in force.

If you open the link of the Albanian General Directorate of Taxes, you can also download the Tax Agreements with the countries, as well as you can update your information regarding the number and content of the new International Tax Agreements.

TAX DOUBLE TREATIES IN ALBANIA, 2018
No. COUNTRY RATIFIED BY PARLIAMENT OFFICIAL PUBLICATION ENTRY IN FORCE
NO DATE NO DATE PAGE FROM
1 POLAND 7783 26.01.1994 1 28.02.1994 11 01.01.1995
2 ROMANIA 7857 26.01.1994 15 10.11.1994 683 01.01.1995
3 MALAYSIA 7822 11.05.1994 6 23.06.1994 337 01.01.1995
4 HUNGARY 7686 15.03.1993 4 09.04.1993 262 01.01.1996
5 TURKEY 7858 21.09.1994 15 10.11.1994 684 01.01.1997
6 CZECH REPUBLIC 7999 21.09.1994 21 10.10.1995 921 01.01.1997
7 RUSSIA 7950 21.06.1995 15 17.07.1995 618 01.01.1998
8 MACEDONIA 8305 12.03.1998 7 04.04.1998 261 01.01.1999
9 CROATIA 7937 24.05.1995 12 16.06.1995 501 01.01.1999
10 ITALY 7934 17.05.1995 498 16.06.1995 12 01.01.2000
11 BULGARIA 8447 25.01.1999 7 12.03.1999 203 01.01.2000
12 SWEDEN 8357 03.06.1998 14 23.06.1998 499 01.01.2000
13 NORWAY 8446 25.01.1999 6 25.01.1999 167 01.01.2000
14 GREECE 8000 21.09.1995 21 10.10.1995 922 01.01.2001
15 MALTA 8667 23.10.2000 34 09.11.2000 1653 01.01.2001
16 SWITZERLAND 8597 06.04.2000 9 28.04.2000 401 01.01.2001
17 MOLDOVIA 9036 27.03.2003 29 07.05.2003 935 01.01.2004
18 BELGIUM 9051 14.04.2003 38 23.05.2003 1279 01.01.2005
19 CHINA 9383 04.05.2005 43 13.06.2005 1553 01.01.2006
20 FRANCE 9054 24.04.2003 39 24.05.2003 1307 01.01.2006
21 EGYPT 9440 11.11.2005 93 08.12.2009 2805 01.01.2006
22 NETHERLANDS 9382 04.05.2005 43 13.06.2005 1533 01.01.2006
23 KOSOVO 62/2014 19.06.2014 109 11.07.2014 4228 01.01.2016
24 SERBIA, MONTENEGRO 9403 19.05.2005 49 23.06.2009 1766 01.01.2006
25 AUSTRIA 9886 10.03.2008 44 01.04.2008 1987 01.01.2009
26 SLOVENIA 9938 26.06.2008 113 22.07.2008 4977 01.01.2010
27 LATVIA 9937 26.06.2008 113 22.07.2008 4963 01.01.2009
28 SOUTH KOREA 9615 27.09.2006 112 25.10.2006 4371 01.01.2009
29 BOSNIA-HERZEGOVINA 10000 29.09.2008 156 10.10.2008 7680 01.01.2009
30 LUXEMBOURG 10094 12.03.2009 42 10.04.2009 2151
31 IRELAND 10214 21.01.2010 9 15.02.2010 306 01.01.2012
32 ESTONIA 10285 03.06.2010 79 02.07.2010 4115 01.01.2018
33 GERMANY 10287 10.06.2010 81 05.07.2010 4253 01.01.2012
34 KUWAIT 10292 01.07.2010 92 20.07.2010 4958 01.01.2014
35 SPAIN 10338 21.10.2010 154 2010 8135 04.05.2011
36 SINGAPORE 10402 24.03.2011 42 22.04.2011 1798 01.01.2012
37 QATAR 42/2012 19.04.2012 52 14.05.2012 2639  01.01.2013
38 INDIA 167/2013 31.10.2013 184 20.11.2013 7771
39 UNITED KINGDOM AND NORTH IRELAND 173/2013 05.12.2013 201 27.12.2013 8182 01.01.2014
40 UNITED ARAB EMIRATES 61/2014 19.06.2014 109 11.07.2014 4228 01.01.2014
41 ICELAND 14/2015 26.02.2015 38 08.03.2015 1742 01.01.2017

The Republic of Kosovo has in place 13 International Tax Agreements with other countries. If you want to get acquainted with the International Tax Agreements about tax avoidance of double taxation, which are in force in Kosovo you can be informed by clicking the link of the Tax Administration of Kosovo.

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