As previously reported, Albania has introduced several tax changes from 2024 as part of the new income tax law. Further, important changes have been made in relation to claims for tax treaty benefits (tax relief). Under prior rules, applications for tax treaty benefits needed to be submitted within two years from the date of the relevant payment. Under the new rules, applications must be submitted by the end of the calendar year following the year of payment. For example, if payment is made at any time in 2024, an application must be submitted to the tax authority for approval by...