Boga & Associates contributes to the seventh edition of Transfer Pricing 2021 published by Lexology Getting the Deal Through.

Covering the latest developments in transfer pricing law, Albania chapter contains updates on topics including: 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.

This article was first published in Lexology Getting the Deal Through – Transfer Pricing 2021 (Published: August 2020). For further information, please visit: www.lexology.com/gtdt