Draft Order in Council laid before the House of Commons under section 5(2) of the Taxation (International and Other Provisions) Act 2010 and section 173(7) of the Finance Act 2006, for approval by resolution of that House.
2013 No.
The Double Taxation Relief and International Tax Enforcement (Albania) Order 2013
Made
At the Court at Buckingham Palace, the *** day of *** 2013
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 20101 and section 173(7) of the Finance Act 20062 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation1
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Albania) Order 2013.
Double taxation and international tax enforcement arrangements to have effect2
It is declared that—
a
the arrangements specified in the Agreement and Protocol set out in the Schedule to this Order have been made with the Council of Ministers of the Republic of Albania;
b
the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Republic of Albania and for the purposes of assisting international tax enforcement; and
c
it is expedient that those arrangements should have effect.
SCHEDULE
(This note is not part of the Order)