Transfer pricing rules have been present for more than a decade in the Albanian Corporate Income Tax (CIT) Law, but specific and detailed regulations on the application of these rules was only published in the Official Journal No 70, dated…
The 2014 Albanian VAT law aimed to harmonize the Albanian VAT legal framework with the European Union acquis in this field, specifically with Directive 2006/112/EC. The new law included many provisions not covered by the previous law. Since the entry…
The new laws’ approval on the National Registration Center and the commercial companies, respectively in 2007 and in 2008, represented a revolution in the process of the registration of commercial companies in Albania. Continuing with the reform aiming at the…
Albania | April 2016 | Property taxes in Albania are regulated by the law on the local tax system and consist of the building tax and the agricultural land tax. Subject to the property tax are all physical and legal…
Albania | March 2016 | On January 21st, 2016, the Council of Ministers of the Republic of Albania adopted a new decision, which aims to determine the reference monthly salary for purposes of calculating the mandatory social contributions for the…
Albania | February 2016 | Albania and the Kingdom of Morocco preliminarily agreed on the need for a Double Tax Treaty back in 2012 when treaty negotiations commenced. The willingness to conclude such an agreement was reiterated in October of…
Albania/December 2015 The government of Albania has announced a new tax reform which includes the removal of the obligation to pay the simplified income tax for small businesses with annual turnover up to 36,000 Euros (or 5,000,000 ALL). This reform,…
Albania/November 2015 An agreement for the avoidance of double taxation of income and capital taxes and the prevention of fiscal evasion, concluded between the Republic of Albania and the Republic of Kosovo, entered into force in March 2015. The agreement…
Albania/October 2015 In May 2015, Albania initiated an international call regarding seven oil and gas onshore and offshore blocks. The Albanian competent governmental institution, the Albanian Agency of Natural Resources (AANR), has publicized the map featuring the free blocks for…
Albania/October 2015 In 1999, Albania and Switzerland signed an Agreement the main scope of which is the avoidance of double taxation. The general objective of this kind of agreements is to make sure individuals and companies operating and residing in…
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