DT11400 - Kosovo: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Kosovo for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 4 June 2015
Statutory Instrument number: SI 2015 No. 2007
Entered into force: 16 December 2015
Has effect:
- in respect of taxes withheld at source, from 1 January 2016
- in Kosovo, in respect of all other matters, from 1 January 2016
- in the UK, in respect of income tax and capital gains tax, from 6 April 2016; in respect of corporation tax, from 1 April 2016
The convention between the UK and Yugoslavia (see DT 20650 et seq) remained in force between the UK and Kosovo, until the replacement convention took effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/kosovo-tax-treaties