Dorina Asllani Ndreka The governments of Albania and India signed the agreement on the avoidance of double tax duties and the prevention of tax evasion regarding taxes on income and capital on July 8 2013. It entered into force on December 5 2014. The purpose of the agreement is to promote the economic cooperation between the two countries, as well as the establishment of a legal framework for the tax treatment, of legal and physical persons, Indians or Albanians, that have business activities or other revenues, which are under the tax jurisdiction of both countries. The provisions of this agreement have priority over the tax legislation of both countries. The competent authority who will implement this agreement in Albania is the General Directorate of Taxation.
January 28 2014