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Andi Pacani

Boga & Associates’ contribution to Getting the Deal Through - Transfer Pricing 2016 provides updates on transfer pricing in Albania, which include transfer pricing methods, OECD Transfer Pricing Guidelines, permissible cost-sharing arrangements, transfer pricing adjustment rules, “safe harbour” 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. This article was first published in Getting the Deal Through – Transfer Pricing 2016, (published in September 2015; contributing editors: Jason M Osborn  and Mayer Brown LLP) For further information please visit www.gettingthedealthrough.com."

 

 

 

 

 

 

 

 

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