The amending protocol to the 2014 income and capital tax treaty between Albania and Kosovo entered into force on 16 March 2021. The protocol, signed 2 October 2020, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with BEPS standards;
- Article 1 (Persons Covered) is amended with the addition of the provision that, for the purpose of the treaty, income derived from or through an entity or convention that is treated as partially or wholly fis…