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 with the addition of the provision that, for the purpose of the treaty, income derived from or through an entity or convention that is treated as partially or wholly fiscally transparent under the tax laws...