OrbitaxAlbanian Parliament Considering Draft Law to Ratify Multilateral Instrument to Implement Pillar 2 STTR
|Treaty Development|Albania-OECD
The Albanian parliament is considering a draft law submitted on 9 March 2026 for the ratification of 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 define…