Albania: Permanent establishment concept in Albania
01 July 2012
The permanent establishment (PE) definition included in the Income
Tax Law of Albania is generally in line with the OECD's standards.
According to the law on income tax, the term PE shall imply a certain
place of business through which the business activity of a person is
wholly or partly carried on. Based on this law an administrative office,
a branch, a factory, a workshop, a mine or any other place for
exploitation of natural resources, as well as a building,
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