On 28 October 2020, Kosovo published Decree No. 154/2020 in the Official Gazette, which provides for the ratification of the pending protocol to the 2014 income and capital tax treaty with Albania. The protocol, signed 2 October 2020 is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with BEPS standards;
- Article 1 (Persons Covered) is amended with the addition of the provision that, for the purpose of the treaty, income derived from or throu…