IFLR 1000
The Guide to the World's Leading Financial Law Firms

Albania

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Transfer pricing in Albania

Ardjana Shehi
Kalo & Associates
Tirana

Albania has local Transfer Pricing (TP) rules in place, but no specific TP legislation. The existing TP rules include the relevant legal provisions stated in the income tax legislation including the specific TP regulation of the Minister of Finance, tax procedure legislation, the effective DTT-s, etc.

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A legal market guide

From the point of view of projects, last year was characterised by a stall in the legal market because of the international crisis. "The fact that there is not much movement in projects means that the market is not moving so much," one partner says....

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Financial and corporate

CONTEXT AND TRENDS Presently, Albanian legislation only recognises mergers between companies with their principal place of business in the country itself. Nevertheless, Albania is obligated to align itself with EU law and recently the Ministry of Economy, Trade and Energy introduced a draft law, concerning the relevant EU Directive, for discussion on cross-border mergers....

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See also

Albania
Central and Eastern Europe

Legislation guide

Transfer pricing in Albania

Practice areas

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