Albanie

This chapter analyses Albania’s current circular economy policy landscape and initiatives, focusing on key economic features and environmental implications stemming from energy production, emissions, material use and waste management. By pinpointing gaps in both policy and practice and integrating additional analyses, the chapter provides valuable insights for prioritising areas in future circular economy policy documents to drive Albania’s transition to a circular and carbon-neutral economy.

In the pursuit of sustainable development and European Union (EU) and regional integration, Albania is actively confronting challenges stemming from climate change vulnerabilities, increased demand for raw materials and growing waste. The country is seeing rising momentum for the circular economy transition – one of the key pillars of the Green Agenda of the Western Balkans – and has recognised its significance in attaining national and regional environmental objectives.

This chapter focuses on the priority area that seeks to achieve a more circular plastics life cycle in Albania, with particular attention on marine litter and most common applications of plastics in packaging, construction and single-use plastic products. It provides a synopsis of the current developments and challenges within the existing policy landscape, highlights areas requiring improvement, and puts forth a set of policy recommendations supported by international good practices.

This chapter proposes a monitoring framework featuring specific indicators for each recommendation developed for the three priority areas for Albania’s Circular Economy Roadmap. This framework will help the effective implementation of the circular economy roadmap, and will be instrumental for evaluating progress towards strategic targets and goals for Albania’s circular transition.

This chapter sets both the national and broader context of EU alignment for Albania’s circular transition, offering insights into the objectives and scope of the circular economy roadmap. It also provides an overview of the concept of the circular economy and the momentum around its adoption in Albania.

This roadmap offers guidance to the Albanian government in laying a strong policy foundation for a successful circular transition. Informed by a comprehensive diagnostic of Albania’s circular economy landscape, the roadmap outlines a set of key policy recommendations and promotes strong alignment across sectors, policy measures, and stakeholders involved in this transformative process.

Cette feuille de route donne aux pouvoirs publics albanais des orientations qui leur permettront de jeter des bases d’une politique publique solide pour une transition réussie vers l’économie circulaire. Étayée par un diagnostic complet du paysage de l’économie circulaire en Albanie, cette feuille de route formule un ensemble de recommandations clés à l’intention des pouvoirs publics et favorise un alignement étroit entre les secteurs, les mesures prises par les pouvoirs publics et les parties prenantes associées à ce processus de transformation.

Albania can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes; Industry Incentive Regime. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.

Albania’s legal framework implementing the AEOI Standard is in place but needs improvement in order to be fully consistent with the requirements of the AEOI Terms of Reference. While Albania’s international legal framework to exchange the information with all of Albania’s Interested Appropriate Partners (CR2) is consistent with the requirements, its domestic legislative framework requiring Reporting Financial Institutions to conduct the due diligence and reporting procedures (CR1) has deficiencies significant to the proper functioning of elements of the AEOI Standard. More specifically, the deficiencies relate to defining certain Entities subject to due diligence and the enforcement framework.

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.

L’Albanie compte 43 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Vingt-quatre de ces conventions sont conformes au standard minimum.

Albania can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes; Industry Incentive Regime. and (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.

Albania has 42 tax agreements in force, as reported in its response to the Peer Review questionnaire. Eighteen of those agreements comply with the minimum standard.

L’Albanie compte 42 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Dix-huit de ces conventions sont conformes au standard minimum.

Albania can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes; Industry Incentive Regime. and (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles. Rulings in scope of the FHTP work are issued by the General Directorate of Taxation (GDT).

L’Albanie compte 42 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Albania has 42 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Albania has started to establish some of the components integral to system evaluation, including the development of a modern education management information system (EMIS). However, the lack of processes and capacity needed to conduct system evaluation, as well as low government demand for evidence, limits Albania’s ability to use evaluation information for system improvement. This chapter recommends that Albania integrate evaluation more centrally into the new national education strategy and strengthen the institutional capacity needed to support a culture of system evaluation. This chapter also reviews Albania’s national assessment system and EMIS development plans, offering recommendations to ensure these tools support strategic planning and national education goals.