Albania Ratifies Multilateral Instrument to Implement Pillar 2 STTR

Albania published Law No. 45/2026 in the Official Gazette on 20 May 2026, which provides for the ratification of the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). Albania signed the STTR MLI on 23 September 2025, which provides for the implementation of the STTR in bilateral tax treaties. The STTR allows jurisdictions to "tax back" where defined categories of income are subject to nominal tax rates below the STTR minimum rate of 9%…