The study demonstrates the implementation status of OECD BEPS 13 and the following practical transfer pricing topics:

Albania introduced criminal liability for legal entities through the adoption of the Law on the Criminal Liability of Legal Entities (9754/2007). Under the law, legal entities can be held criminally responsible for the conduct of individuals who act on their behalf and to their benefit.

Arbitration is largely considered as an extremely effective alternative dispute resolution method which is nowadays successfully spread and used worldwide.

With regard to the new judicial tariffs related to civil and administrative court cases in the Republic of Albania, the Albanian Parliament has approved Law No. 98/2017, which is expected to enter into force on 01.06.2018.

Albania has introduced significant amendments to its late-payment framework through Law No. 81/2026, expanding the scope of covered entities and streamlining debt recovery procedures. The new legislation eliminates the requirement for formal notice before claiming late-payment interest and establishes a 90-day court deadline for enforcing uncontested debts.

The new Amendment intends to reinstate once again the concepts abrogated with the Law 132/2013 and to bring back the relevant legal provisions almost to the original version of this law on securing charge.

The purpose of this article is to provide a snapshot of the legal framework of domestic arbitration, recognition and enforcement of foreign arbitral awards in Albania.

Final decision of the Constitutional Court on the partial abrogation of the amendments to the Law no. 9920, dated 19.05.2008 "On Tax Procedures", providing measures against fiscal informality.

Please set out the various regimes applicable to recognising and enforcing judgments in your jurisdiction and the names of the countries to which such special regimes apply.