Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Albania

Recent developments relating to MAP in Albania prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Albania did not provide the relevant information.

Other developments relating to MAP

• Albania did not provide the relevant information.

Latest Action 14 Peer Review report

Albania is yet to be peer reviewed under Action 14.

Tax treaty network of Albania

• 46 treaties, applicable to 46 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Albania's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
43	No information	No information

Source: OECD

Albania's MAP programme

Organisation of competent authority function

• three persons:

  • • one head of unit

    • two persons working on MAP cases.

• contact persons for MAP requests:

  • General Directory of Taxation

    Street; “Gjin Bue Shpata”, Tirana, Albania

    www.tatime.gov.al

    e-mail; [e-mail]

    phone: [phone].

Figure 1. Competent Authority Organisational Structure

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published
MAP profile	23 May 2023	https://www.oecd.org/tax/dispute/albania-dispute-resolution-profile.pdf

Overview of Albania's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-albania.pdf for details with respect to Albania's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Albania in 2022.

Figure 2. Evolution of Albania's MAP caseload (2019-22)

Source: OECD

Table 3. Overview of Albania’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	1	0	0	1
Total	1	0	0	1

Source: OECD

Table 4. Albania’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2019 cases		Post-2018 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD