The Swiss Federal Council on November 11 adopted a dispatch on a protocol to the double tax agreement with Albania.
Switzerland signed a DTA Protocol with Albania on September 9, 2015.
Iceland reported on September 26, 2014, that it had signed a treaty with Albania.
The United Arab Emirates and Albania signed a DTA on March 13, 2014.
The DTA signed between Albania and the United Kingdom entered into force on December 30, 2013, HM Revenue and Customs confirmed on February 13, 2014.
According to preliminary media reports, Albania and Kosovo held a round of negotiations towards a DTA on January 17, 2014.
In a notification published on January 6, 2014, India confirmed the DTA signed with Albania entered into force on December 4, 2013.
India and Albania signed a DTA on June 8, 2013.
The United Arab Emirates and Albania discussed amendments to their existing DTA at a three-day meeting concluding on May 13, 2013.
The United Kingdom and Albania signed their first DTA on March 26, 2013.
According to preliminary media reports, on October 15, 2012, Qatar ratified the DTA signed with Albania on October 18, 2011.
According to preliminary media reports, Azerbaijain and Albania held a first round of negotiations towards a DTA during three days of meetings which concluded on July 20, 2012.
According to preliminary media reports, Albania and Morocco initialled a DTA text on January 27, 2012.
The Albanian Ministry of Foreign Affairs has confirmed the signing of a DTA between Albania and Germany on December 23, 2011.
According to preliminary media reports, the Albania-Qatar DTA, signed in October 2011, was ratified by Qatar on December 13, 2011.
According to the Irish tax authority, the DTA signed between Albania and Ireland on October 16, 2009, will enter into force on January 1, 2012.
A DTA between Albania and Qatar was signed on October 18 in the Albanian capital, Tirana.
According to preliminary media reports, the text of a DTA between Qatar and Albania was agreed and initialled by both governments on September 22, 2011.
According to preliminary media reports, the DTA between Albania and Singapore entered into force on July 19, 2011. The treaty was signed on November 23, 2010.
The DTA was signed on July 2, 2010. In Spain, it applies to income tax, corporation tax, income tax on non residents, and local income taxes. In Albania, it applies to income taxes, and the tax on small business activties. It provides permanent establishment, business profit, resident, immovable property rules, and for the elimination of double taxation and the exchange of information. Divdend withholding tax is charged at: 0% where the beneficial owner is a company (other than a partnership) holding directly at least a 75% state in the paying company; 5% where the beneficial owner is a company (other than a partnership) holding directly at least a 10% stake in the paying company; and 10% in all other cases. Interest withholding tax is charged at 6%, except in the case of one of the states, its central bank, or a political subdivision/public authority, interest paid by reason of a loan or credit due to that State or one of its central authorities, political subdivisions, or local credit agency for export, or granted, issued, guaranteed or insured by them, is a financial institution, interest paid on account of a debt arising as a result of the sale on credit of any equipment or materials, goods or services, or a pension fund approved by tax purposes by that state and is generally tax exempt in that state, when a 0% charge applies. Royalties are exempt.
The TIEA been signed on July 2, 2010, and applies from May 4, 2011.
The DTA was signed on September 16, 2009. In Ireland, the DTA applies to income tax, corporation tax and capital gains tax. In Albania, the DTA applies to income tax, tax on small business activities, and the capital gains tax. It sets out permanent establishment rules, rules relating to immovable property, and business profits rules, and provides for the elimination of double taxation and for the exchange of information. Dividend withholding tax is charged: at 5% where the beneficial owner is a compnay (other than a partnership) holding at least 25% of the capital of the paying company; and at 10% in all other cases. Dividends are exempt when arising in a contracting state and paid to the government of other state. Interest withholding tax is charged at 7%, except in the case of certain government institutions, including the Central Banks of both states, and Ireland's National Treasury Management Agency and National Pension Reserve Fund. Royalties withholding tax is limited to 7%.