Albanian transfer pricing regulations

November 17 2016

Transfer pricing (TP) rules have been present for more than a decade in the Albanian Corporate Income Tax (CIT) Law, but specific and detailed regulations on the application of these rules were only published in the Official Journal No. 70, dated May 20 2014. These changes have totally transformed Article 36 of the Law on Income Tax (No. 8438, dated December 28 1998) by adding seven more provisions on specific rules and actions.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Behind the case: How Hughes Hubbard scored for SKAT with $500m verdict

The firm demonstrated its sweet spot of litigation with an international twist with the recent win for the Danish tax authority…but it’s not a tax case

Michael Rafalowich, November 04 2026

Direct Tax

WTS UK hits big four again for PwC duo

The recently formed firm has taken a break from hiring EY talent to expand its transactional tax and tax technology capabilities

Sam Sholli, November 03 2026

Direct Tax

Exclusive: Why big four and challenger firms alike are interested in Tallia

The AI platform, founded last year by two school friends, is partnering with challenger firms like Unity Advisory and A&M Tax to launch its own assault on the AI tax market

Sam Sholli, November 03 2026

Direct Tax

India-based firm Aurtus becomes a WTS Global member

Not only has Aurtus received recognition from ITR in the past, but its founder was both a partner at KPMG and co-founder of Dhruva Advisors

Sam Sholli, November 02 2026

Direct Tax

Hands of project managers discussing project management strategy

Beyond the headlines: Why advisers should think fast and slow in Budget season

Clients care more about considered counsel than rapid media-friendly soundbites, says Matthew Gilleard, associate director at Infinite

Matthew Gilleard, November 02 2026

Direct Tax

Deloitte dominates again at ITR Americas Tax Awards

It was also a memorable night for Galicia, KPMG, Skadden and Pinheiro Neto, all of which scooped major awards at a gala ceremony in New York

Sam Sholli, October 30 2026

London,,Uk,,Oct,10,,2026.,The,Offices,Of,Deloitte,At

A taxing week: (Richard) Houston, do we have a problem?

The former Deloitte UK CEO earned a 45% raise in a year when 1,000 staff reportedly lost their jobs – and the pay gap is only getting bigger

Ed Conlon, October 30 2026

Direct Tax

New York tax heavyweight Weil to wind down

In a seminal development for big law, the 95-year-old firm is set to cease operations after a series of high-profile partner departures

Tom Baker, October 29 2026

Direct Tax

‘Not for UK plc’: Budget prompts sceptical response from tax advisers

UK Chancellor John Healey extended a VAT cut, suspended tariffs, increased a bank surcharge and vowed to increase funding for HMRC

Sam Sholli, October 28 2026

Transfer Pricing

TP ‘matters more than ever’ under pillar two: Deloitte leader

Kristine Riisberg warned that TP decisions can determine top-up tax exposure under pillar two, while global consensus over the rules remains unsettled

Tom Baker, October 28 2026