There is no group taxation in Albania.
The law on transfer pricing in Albania emphasises the following:
The taxpayer subject to transfer pricing rules must have in place the following information:
Taxpayers with a total value of related-party transactions of over 30 million euros (EUR) in a five-year period can enter into an Advance Pricing Agreement (APA) with the tax authority.
The interest paid on outstanding loans and prepayments exceeding four times the amount of net assets is not deductible. This rule does not apply to banks and insurance companies.
There is no CFC regime in Albania.
Last Reviewed - 04 February 2019