Albania and Germany move towards stronger cooperation.

The article reports on the income and capital tax treaty signed on April 6, 2010 by the governments of Albania and Germany. The treaty is in line with the Organization for Economic Co-operation and Development (OECD) model convention and shall be effective as of January 1 of the calendar year following the year of entry into force of the agreement. It explains that the withholding tax provisions with respect to dividends, interest and royalties are included in the treaty. The treaty's treatment of capital gains is also discussed.