On 4 September 2015, officials from Albania and Switzerland signed a protocol to the 1999 income and capital tax treaty between the two countries. The protocol is the first to amend the treaty and includes the following main changes:
The protocol will enter into force once the ratification instruments are exchanged, and will generally apply from 1 January of the year following its entry into force. For the purpose of the new arbitration clause in Article 25, the 3-year period after which a pending case may be submitted to arbitration will begin for pending cases on the date the protocol enters into force.
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