HMRC has published the synthesised version of the 2013 Albania/UK double taxation agreement as modified by the multilateral instrument (MLI). The modifications made by the MLI to the UK/Albania agreement and are effective as follows:
for taxes withheld at source, from 1 January 2021;
for corporation tax, from 1 April 2022;
for income tax and capital gains tax, from 6 April 2022; and
for all other taxes levied by Albania, for taxable periods beginning on or after 1 July 2021
HMRC has published the synthesised version of the 2013 Albania/UK double taxation agreement as modified by the multilateral instrument (MLI). The modifications made by the MLI to the UK/Albania agreement and are effective as follows:
for taxes withheld at source, from 1 January 2021;
for corporation tax, from 1 April 2022;
for income tax and capital gains tax, from 6 April 2022; and
for all other taxes levied by Albania, for taxable periods beginning on or after 1 July 2021
