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Andi Pacani

Boga & Associates contributes the Albanian Chapter to Getting the Deal Through: Transfer Pricing 2018 published by Law Business Research and edited by Jason M Osborn, Mayer Brown LLP. The chapter provides updates on the latest developments in transfer pricing legislation in Albania, and includes expert analysis on: pricing methods, OECD Transfer Pricing Guidelines, permissible cost-sharing arrangements, transfer pricing adjustment rules, “safe harbor” methods, required disclosures and documentation, agencies responsible for enforcement, income tax treaty networks, relief (and its limitations) from double taxation, advance pricing agreements, and any potential tax exemptions or rate reductions available via government bodies.

Reproduced with permission from Law Business Research Ltd. Getting the Deal Through: Transfer Pricing 2018, (published in September 2017; contributing editors: Jason M Osborn, Mayer Brown LLP) For further information please visit gettingthedealthrough.com

 

 

 

 

 

 

 

 

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