On 4 June 2015, officials from Kosovo and the United Kingdom signed an income and capital tax treaty. Once in force and effective, the treaty will replace the 1981 income tax treaty between the UK and the former Yugoslavia as it applies in respect of Kosovo.
Taxes Covered
The treaty covers Kosovo personal income tax and corporation tax, and covers UK income tax, corporation tax and capital gains tax.
Residence
If a company is considered resident in both Contracting States, the competent…