The income tax treaty between Albania and the Slovak Republic will enter into force on 1 April 2024. The treaty, signed 30 May 2023, 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 Slovak personal income tax and tax on the income of legal persons. Residence If a person other than an individual is considered resident in both Contracting States, the competent...