On 18 February 2021, Albanian President Ilir Meta promulgated the law for the ratification of the pending protocol to the 2014 income and capital tax treaty with Kosovo. The protocol, signed 2 October 2020, includes amendments to bring the treaty in line with the minimum BEPS standards as well as certain other changes. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.