The income and capital tax treaty between Albania and Kosovo entered into force on 11 March 2015 and generally applies from 1 January 2016. The treaty, signed 24 March 2014, replaced the 2004 tax treaty between the two countries. Taxes Covered The treaty covers Albanian income taxes, including corporate profits tax, personal income tax and capital gains tax from the alienation of the movable or immovable property, and tax on small business activities and wealth tax. It covers Kosovo personal income tax, corporate income tax and property tax. Service PE The treaty includes the provision that a permanent establishment will...