1.1 General Remarks and Definitions
On 14 December 2007 the Republic of Austria and the Republic of Albania signed the Convention for the avoidance of double taxation with respect to taxes on income and on capital and for the prevention of fiscal evasion („DTT Austria/Albania“). In accordance with Art 28 of the DTT Austria/Albania, it entered into force on 1 September 2008 and is effective as of 1 January 2009. In addition, a protocol to the DTT Austria/Albania was concluded („Protocol“). The Protocol has been made an integral part of the DTT and deals with Art 11 (Interest), Art 12 (Royalties), Art 16 (Directors' Fees), Article 17 (Artistes and Sportsmen) as well as with the interpretation of the DTT.
