Kosovo Ratifies Pending Tax Treaty with Italy

On 22 July 2021, Kosovo published the decree for the ratification of the pending income tax treaty with Italy. The treaty, signed 22 June 2021, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Italian personal income tax, corporate income tax, and regional tax on productive activities. It covers Kosovo personal income tax and corporate income tax.

Residence

If a person other than an individual is considered resident in both Contracting States, the comp…