Albania: : A unifying VAT law.

• Autores: Ekflodia Leskaj
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014, 13 págs.
• Idioma: inglés
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• Resumen

  • The article reports on the final version of the draft law on value-added tax (VAT) issued by the government of Albania. Highligted are the advantages of the draft law for foreign investments in Albania. A definition of the place of supply of services is defined under the draft law. Also mentioned are the activities of general interest exempted from VAT such as postal services and supply of medications and health services, as well as the existing tax exemptions lifted from the draft law.