Albania: Permanent establishment concept in Albania
01 July 2012
 |
|
 |
| Eylem Philippou |
|
Rudina Hoxha |
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,
reconstruction, installation...
This article is available to subscribers and current trialists of International Tax Review only. Please log in or subscribe for access to the rest of the article.
Alternatively take a free trial, giving you 7 days of access.
Subscribe now
This article is available to subscribers only. To read the rest of this article please subscrbe.
Subscribe
Free trial
This article is available to trialists and subscribers only. Please take a free 7 day trial to read the rest of the article.
Free trial