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UK-Albania double tax treaty

23 June 2021      Julia Ascott, Employment Taxes Specialist

HMRC have added the text of the Multilateral Instrument and the 2013 Albania-UK Double Taxation Agreement to their tax treaties database.  For interest:

  • Permanent Establishment is at Article 5 (quite standard stuff)
  • Employment Income – Article 14
  • Article 18 has a Government service provision
  • There is no exemption for teachers/lecturers/researchers


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