On 1 February 2021, the Albanian parliament approved the laws for the ratification of the pending protocols to the 2014 income and capital tax treaty with Kosovo and the 2009 income and capital tax treaty with Luxembourg. The protocols were signed with Kosovo and Luxembourg on 2 October 2020 and 21 October 2020, respectively, and include amendments to bring the treaties in line with the minimum BEPS standards as well as certain other changes. The protocol to the treaty with Kosovo will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year...