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

Albania signed the MLI in 2019 and deposited its instrument of ratification on 22 September 2020. The MLI will enter into force for Albania on 1 January 2021. Albania has not listed its agreement with Saudi Arabia. This agreement will not, at this stage, be modified by the MLI. Saudi Arabia has listed its agreement with Albania under the MLI.

Albania is implementing the minimum standard in its tax agreements through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

As mentioned above, Albania has not listed its agreement with Saudi Arabia under the MLI. Listing the agreement under the MLI or entering into bilateral renegotiations to implement the minimum standard would ensure that the minimum standard could be implemented in that non-covered agreement.


← 1. For its agreements listed under the MLI, Armenia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2021

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at