According to an update from the Tax Administration of Kosovo, the income tax treaty between Ireland and Kosovo entered into force on 24 February 2022. The treaty, signed 25 June 2021, is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge, corporation tax, and capital gains tax. It covers Kosovo personal income tax and corporate income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement,...