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Ireland Publishes Synthesized Text of Tax Treaty with Albania as Impacted by BEPS MLI

02 December 2021

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Treaty Development

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Ireland-Albania

Irish Revenue has published the synthesized text of Ireland's 2009 tax treaty with Albania as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2009 Ireland-Albania tax treaty: in Ireland and Albania with respect to taxes withheld at source on amounts paid or credited to non-residents,...