Albania: Draft law ratifying multilateral convention implementing Pillar Two subject to tax rule
Draft law authorizes submission of convention to Parliament for review and approval.
The Council of Ministers on March 6, 2026, approved a draft law proposing ratification of the multilateral convention to facilitate implementation of the Pillar Two subject to tax rule (STTR).
The draft law authorizes submission of the convention to Parliament for review and approval, enabling Albania to apply the STTR through the multilateral instrument framework.
Upon ratification, the convention would enter into force 15 days after publication in the Official Gazette, in accordance with constitutional procedures.
For more information, contact a KPMG tax professional in Albania:
Alba Paparisto | apaparisto@kpmg.com
Endri Lito | elito@kpmg.com