The Alignment of Albania’s Legislation with the EU Acquis: The Taxation of Cross-Border Profit Distributions

This article provides an overview of Albania’s efforts to align its tax legislation with the EU acquis under the terms of the Stabilization and Association Agreement governing Albania’s journey towards EU membership. In particular, the author examines compliance with the EU Parent-Subsidiary Directive (2011/96) (the Directive), concluding that, although Albanian tax legislation addresses cross-border double taxation, it does not fully comply with the objective scope of the Directive in terms of safeguarding the free movement of capital and goods and removing obstacles to the internal market.