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Tag: Harmful Tax Regimes

  • The Albania Offshore & Tax Policy Index: 2024-2025 Update

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    by

    Bernd Pulch
    in , ,

    A comprehensive update documenting Albania’s transformed tax landscape following the introduction of Law No. 29/2023 “On Income Tax,” effective January 1, 2024. Covers the standard 15% corporate income tax rate on worldwide income for residents and Albania’s first formal Controlled Foreign Company (CFC) rules targeting low-tax jurisdictions (effective tax rate below 7.5%). Details Albania’s removal…