1 Tax Treaties and Residence
1.1 How many income tax treaties are currently in force
in your jurisdiction?
Albania has concluded tax treaties with 41 countries, 40 of
which are currently in force.
1.2 Do they generally follow the OECD Model Convention
or another model?
Albanian tax treaties follow the OECD model.
1.3 Do treaties have to be incorporated into domestic
law before they take effect?
The Albanian Constitution requires treaties to be ratified by
Parliament.
1.4 Do they generally incorporate anti-treaty
shopping rules (or "limitation on benefits"
articles)?
The treaties do not incorporate anti-treaty shopping rules.
1.5 Are treaties overridden by any rules of domestic law
(whether existing when the treaty takes effect or
introduced subsequently)?
