The Republic of North Macedonia

A. Progress in the implementation of the minimum standard

The Republic of North Macedonia has 47 tax agreements in force, as reported in its response to the Peer Review questionnaire.

None of the Republic of North Macedonia’s agreements comply with the minimum standard or are subject to a complying instrument.

B. Implementation issues

No jurisdiction has raised any concerns about the Republic of North Macedonia.

The Republic of North Macedonia is encouraged to implement the minimum standard in its agreements.

Summary of the jurisdiction response – The Republic of 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

No

N/A

2

Austria

No

N/A

No

N/A

3

Azerbaijan*

No

N/A

No

N/A

4

Belarus*

No

N/A

No

N/A

5

Belgium

No

N/A

No

N/A

partial compliance with respect to PPT

6

Bosnia and Herzegovina*

No

N/A

No

N/A

7

Bulgaria

No

N/A

No

N/A

8

China (People’s Republic of)

No

N/A

No

N/A

9

Chinese Taipei*

No

N/A

No

N/A

10

Croatia

No

N/A

No

N/A

11

Czech Republic

No

N/A

No

N/A

12

Denmark

No

N/A

No

N/A

13

Estonia

No

N/A

No

N/A

14

Finland

No

N/A

No

N/A

15

France

No

N/A

No

N/A

16

Germany

No

N/A

No

N/A

17

Hungary

No

N/A

No

N/A

18

India

No

N/A

No

N/A

partial compliance with respect to PPT

19

Iran*

No

N/A

No

N/A

20

Ireland

No

N/A

No

N/A

21

Italy

No

N/A

No

N/A

22

Kazakhstan

No

N/A

No

N/A

23

Kosovo*

No

N/A

No

N/A

24

Kuwait*

No

N/A

No

N/A

25

Latvia

No

N/A

No

N/A

26

Lithuania

No

N/A

No

N/A

partial compliance with respect to PPT

27

Luxembourg

No

N/A

No

N/A

28

Moldova*

No

N/A

No

N/A

29

Montenegro*1‎

No

N/A

No

N/A

30

Morocco

No

N/A

No

N/A

31

Netherlands

No

N/A

No

N/A

32

Norway

No

N/A

No

N/A

33

Poland

No

N/A

No

N/A

34

Qatar

No

N/A

No

N/A

35

Romania

No

N/A

No

N/A

36

Russian Federation

No

N/A

No

N/A

37

Saudi Arabia

No

N/A

No

N/A

38

Serbia‎2

No

N/A

No

N/A

39

Slovak Republic

No

N/A

No

N/A

40

Slovenia

No

N/A

No

N/A

41

Spain

No

N/A

No

N/A

42

Sweden

No

N/A

No

N/A

43

Switzerland

No

N/A

No

N/A

Protocol concluded to meet minimum standard (preamble and PPT) and is awaiting signature

44

Turkey

No

N/A

No

N/A

45

Ukraine

No

N/A

No

N/A

PPT with respect to interest and royalty articles

46

United Arab Emirates

No

N/A

No

N/A

47

United Kingdom

No

N/A

No

N/A

PPT with respect to dividend, interest, royalty and other income articles

Notes

← 1. North Macedonia signed the agreement with the former Federal Republic of Yugoslavia.

← 2. North Macedonia signed the agreement with the former Federal Republic of Yugoslavia.

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