Albania published Law no. 83 of 2022 in the Official Gazette on 21 December 2022, which contains amendments to the Law on Tax Procedures. The law entered into force on 1 January 2023.
One of the main amendments is the introduction of new rules on the use of alternative assessment methods in cases of tax avoidance and abuses of tax law principles. This includes that, in calculating taxable income and profit, the tax administration may ignore an arrangement, or a series of arrangements conclu…