Albania

Corporate taxation

The corporate tax rate is 15%.

Transfer pricing

Albanian transfer pricing regulations are contained in Article 36 of the Law on Income Tax (No. 8438, dated December 28 1998). Updates to the regulations were published in the Official Journal No. 70, dated May 20 2014 adding more specific rules and actions.

Links

• • • • • Transfer Pricing Country Profile
        • Transfer Pricing Dispute Resolution Profile
        • Tax Administration
        • Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords