On 22 July 2021, Kosovo published the decree for the ratification of the pending income tax treaty with Ireland. The treaty, signed 25 June 2021, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Irish income tax, universal social charge, corporation tax, and capital gains tax. It covers Kosovo personal income tax and corporate income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent aut…