Albania Deposits Ratification Instrument for STTR MLI

According to an update from the OECD, Albania deposited on 15 September 2026 its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). Albania signed the STTR MLI on 23 September 2025, which provides for the implementation of the STTR in bilateral tax treaties. The STTR allows jurisdictions to "tax back" where defined categories of income are subject to nominal tax rates below the STTR minimum rate of 9%…