Albania has 43 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-four of those agreements comply with the minimum standard.
Albania signed the MLI in 2019 and deposited its instrument of ratification on 22 September 2020. The MLI entered into force for Albania on 1 January 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Albania has not listed its agreement with Saudi Arabia under the MLI but indicated in its response to the Peer Review questionnaire that this agreement did not give rise to material treaty-shopping concerns for Albania. Saudi Arabia has listed its agreement with Albania to be covered under the MLI.
Albania is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1