Key points: The private pension in Albania is an individual savings account, separate from the state scheme and administered by a company licensed by the AMF.Read More
Key points: This article describes an announced fiscal plan, not a law in effect. The plan provided for the elimination of certain reduced and….Read More
Key points: Which transactions are considered business reorganizations and when do they benefit from tax neutrality. When a merger or split brings you unexpected tax liability, because….Read More
Key points: Taxable profit starts from the financial statements and is adjusted according to the provisions of the tax law. Transactions between related parties must follow the principle….Read More
Key points: Instruction No. 29/2023 sets out the rules for transfer pricing and the procedure for advance pricing agreements. Annual notification of controlled transactions….Read More
Key points: Tax payable is calculated by applying the rate to the entity's taxable income. From the calculated tax, the tax credit is deducted.Read More
DECISION No. 119/2023 ON THE NON-APPROVAL OF THE DRAFT LAW “ON AN AMENDMENT TO LAW NO. 9975, DATED JULY 28, 2008, ‘ON NATIONAL TAXES,’ AS AMENDED” In support of the articles...Read More
Key points: How to determine if you have related-party transactions that must be justified on a arm's-length basis. Which methods does the law allow for this?.Read More
Key points: The dividend received is excluded from taxable income when the ownership is at least 10 percent and held continuously for 24 months. The deduction of….Read More
