DT2253 | Double Taxation Relief Manual: Albania: notes

Royalties (Article 12)

Under the agreement, royalties are paid gross where the beneficial owner is a resident of the UK.

The reduced rate provided by the agreement is not given if the royalty is effectively connected (see INTM153110 eighth sub-paragraph) with a permanent establishment which the UK resident recipient has in Albania.

Pensions (Article 17)

Pensions paid to a resident of the UK are taxable solely in Albania.