Albania did not provide the relevant information.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Albania
Recent developments relating to MAP in Albania prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Albania did not provide the relevant information.
Latest Action 14 Peer Review report
Albania is yet to be peer reviewed under Action 14.
Tax treaty network of Albania
46 treaties, applicable to 46 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Albania's tax treaty network
Source: OECD
Albania's MAP programme
Organisation of competent authority function
three persons:
one head of unit
two persons working on MAP cases.
contact persons for MAP requests:
General Directory of Taxation
Street; “Gjin Bue Shpata”, Tirana, Albania
www.tatime.gov.al
e-mail; ilda.koja@tatime.gov.al
phone: +355693012113.
Figure 1. Competent Authority Organisational Structure
Table 2. Guidance on the MAP process
Overview of Albania's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-albania.pdf for details with respect to Albania's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by Albania in 2022.
Figure 2. Evolution of Albania's MAP caseload (2019-22)
Source: OECD
Table 3. Overview of Albania’s MAP caseload for 2022
Source: OECD
Table 4. Albania’s average time to resolve MAP cases in 2022
Source: OECD