North Macedonia

A. Progress in the implementation of the minimum standard

The Republic of North Macedonia has 48 tax agreements in force, as reported in its response to the Peer Review questionnaire.

The Republic of North Macedonia signed the MLI in 2020, listing its non-compliant agreements.

The Republic of North Macedonia is implementing the minimum standard 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.

B. Implementation issues

The Republic of North Macedonia’s listed agreements under the MLI will start to be compliant after the Republic of North Macedonia’s ratification of the MLI. The Republic of North Macedonia indicated that it expected to deposit its instrument of ratification of the MLI early in 2021.

Summary of the jurisdiction response – 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

Yes

N/A

2

Austria

No

N/A

Yes

N/A

3

Azerbaijan*

No

N/A

Yes

N/A

4

Belarus*

No

N/A

Yes

N/A

5

Belgium

No

N/A

Yes

N/A

Partial compliance with respect to PPT

6

Bosnia-Herzegovina

No

N/A

Yes

N/A

7

Bulgaria

No

N/A

Yes

N/A

8

China (People’s Republic of)

No

N/A

Yes

N/A

9

Chinese Taipei*

No

N/A

Yes

N/A

10

Croatia

No

N/A

Yes

N/A

11

Czech Republic

No

N/A

Yes

N/A

12

Denmark

No

N/A

Yes

N/A

13

Estonia

No

N/A

Yes

N/A

14

Finland

No

N/A

Yes

N/A

15

France

No

N/A

Yes

N/A

16

Germany

No

N/A

Yes

N/A

17

Hungary

No

N/A

Yes

N/A

18

India

No

N/A

Yes

N/A

Partial compliance with respect to PPT

19

Iran*

No

N/A

Yes

N/A

20

Ireland

No

N/A

Yes

N/A

21

Israel

No

N/A

Yes

N/A

22

Italy

No

N/A

Yes

N/A

23

Kazakhstan

No

N/A

Yes

N/A

24

Kosovo*

No

N/A

Yes

N/A

25

Kuwait*

No

N/A

Yes

N/A

26

Latvia

No

N/A

Yes

N/A

27

Lithuania

No

N/A

Yes

N/A

Partial compliance with respect to PPT

28

Luxembourg

No

N/A

Yes

N/A

29

Moldova*

No

N/A

Yes

N/A

30

Montenegro2

No

N/A

Yes

N/A

31

Morocco

No

N/A

Yes

N/A

32

Netherlands

No

N/A

Yes

N/A

33

Norway

No

N/A

Yes

N/A

34

Poland

No

N/A

Yes

N/A

35

Qatar

No

N/A

Yes

N/A

36

Romania

No

N/A

Yes

N/A

37

Russia

No

N/A

Yes

N/A

38

Saudi Arabia

No

N/A

Yes

N/A

39

Serbia‎3

No

N/A

Yes

N/A

40

Slovak Republic

No

N/A

Yes

N/A

41

Slovenia

No

N/A

Yes

N/A

42

Spain

No

N/A

Yes

N/A

43

Sweden

No

N/A

Yes

N/A

44

Switzerland

No

N/A

No

N/A

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

45

Turkey

No

N/A

Yes

N/A

46

Ukraine

No

N/A

Yes

N/A

PPT with respect to interest and royalty articles

47

United Arab Emirates

No

N/A

Yes

N/A

48

United Kingdom

No

N/A

Yes

N/A

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

Notes

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

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

← 3. North Macedonia signed the agreement with the former Federal Republic of Yugoslavia.

╳
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