The amending protocol to the 2014 income and capital tax treaty between Albania and Kosovo entered into force on 16 March 2021. 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 treat…