Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

North Macedonia

A. Progress in the implementation of the minimum standard

The Republic of North Macedonia has 48 tax agreements in force, as reported in its response to the Peer Review questionnaire.

The Republic of North Macedonia signed the MLI in 2020, listing its non-compliant agreements.

The Republic of North Macedonia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

The Republic of North Macedonia’s listed agreements under the MLI will start to be compliant after the Republic of North Macedonia’s ratification of the MLI. The Republic of North Macedonia indicated that it expected to deposit its instrument of ratification of the MLI early in 2021.

Summary of the jurisdiction response – North Macedonia

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Albania	No	N/A	Yes	N/A
2	Austria	No	N/A	Yes	N/A
3	Azerbaijan*	No	N/A	Yes	N/A
4	Belarus*	No	N/A	Yes	N/A
5	Belgium	No	N/A	Yes	N/A	Partial compliance with respect to PPT
6	Bosnia-Herzegovina	No	N/A	Yes	N/A
7	Bulgaria	No	N/A	Yes	N/A
8	China (People’s Republic of)	No	N/A	Yes	N/A
9	Chinese Taipei*	No	N/A	Yes	N/A
10	Croatia	No	N/A	Yes	N/A
11	Czech Republic	No	N/A	Yes	N/A
12	Denmark	No	N/A	Yes	N/A
13	Estonia	No	N/A	Yes	N/A
14	Finland	No	N/A	Yes	N/A
15	France	No	N/A	Yes	N/A
16	Germany	No	N/A	Yes	N/A
17	Hungary	No	N/A	Yes	N/A
18	India	No	N/A	Yes	N/A	Partial compliance with respect to PPT
19	Iran*	No	N/A	Yes	N/A
20	Ireland	No	N/A	Yes	N/A
21	Israel	No	N/A	Yes	N/A
22	Italy	No	N/A	Yes	N/A
23	Kazakhstan	No	N/A	Yes	N/A
24	Kosovo*	No	N/A	Yes	N/A
25	Kuwait*	No	N/A	Yes	N/A
26	Latvia	No	N/A	Yes	N/A
27	Lithuania	No	N/A	Yes	N/A	Partial compliance with respect to PPT
28	Luxembourg	No	N/A	Yes	N/A
29	Moldova*	No	N/A	Yes	N/A
30	Montenegro2	No	N/A	Yes	N/A
31	Morocco	No	N/A	Yes	N/A
32	Netherlands	No	N/A	Yes	N/A
33	Norway	No	N/A	Yes	N/A
34	Poland	No	N/A	Yes	N/A
35	Qatar	No	N/A	Yes	N/A
36	Romania	No	N/A	Yes	N/A
37	Russia	No	N/A	Yes	N/A
38	Saudi Arabia	No	N/A	Yes	N/A
39	Serbia‎3	No	N/A	Yes	N/A
40	Slovak Republic	No	N/A	Yes	N/A
41	Slovenia	No	N/A	Yes	N/A
42	Spain	No	N/A	Yes	N/A
43	Sweden	No	N/A	Yes	N/A
44	Switzerland	No	N/A	No	N/A	Protocol concluded to meet minimum standard (preamble and PPT) and is awaiting signature
45	Turkey	No	N/A	Yes	N/A
46	Ukraine	No	N/A	Yes	N/A	PPT with respect to interest and royalty articles
47	United Arab Emirates	No	N/A	Yes	N/A
48	United Kingdom	No	N/A	Yes	N/A	PPT with respect to dividend, interest, royalty and other income articles