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 …