The income tax treaty between Albania and Finland entered into force on 5 May 2023. The treaty, signed 8 June 2022, is the first of its kind between the two countries. Taxes Covered The treaty covers Albanian income taxes, including corporate profits tax, personal income tax, and capital gains tax on the alienation of movable or immovable property, and the simplified profit tax for small businesses. It covers Finnish state income taxes, corporate income taxes, communal tax, church tax, tax withheld at source from interest, and tax withheld at source from non-residents' income. Residence If a person other than an...