On 16 December 2015, the income and capital tax treaty between Kosovo and the United Kingdom entered into force. The treaty, signed 4 June 2015, replaces 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. It covers UK income tax, corporation tax and capital gains tax.
Residence
If a company is considered resident in both Contracting States, the competent a…