Albania
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Albania can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes; Industry Incentive Regime. and (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.
Albania can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes; Industry Incentive Regime. and (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles. Rulings in scope of the FHTP work are issued by the General Directorate of Taxation (GDT).
Albania has been proactive in strengthening its institutional, regulatory and operational environment for SME development since the 2012 SBA Assessment. The Business Investment and Development Strategy for 2014-2020 frames the country’s policy for promoting the SME sector. Albania has introduced a new e-government portal which eases business operations and launched a new tax filing system which allows for the online filing of all taxes. The National Business Centre acts as central one-stop shop for businesses. In addition, Albania has improved its policy framework for entrepreneurial learning. Going forward, the government should pay particular attention to formalising its regulatory impact analysis and developing a proportional approach to its use. It should strengthen the institutional support mechanisms for bankruptcy by developing an early warning system and second chance programmes. The Albanian government authorities should ensure that actions outlined in its strategies are systematically implemented, monitored and evaluated. Developing the necessary infrastructure and financial instruments will be necessary to promote innovation within SMEs. Targeted support services would help SMEs acquire the skills to move into knowledge-intensive sectors. Non-banking sources of finance remain limited and should be broadened.
Albania has experienced strong economic growth in recent years. This occurred alongside a shift in national output from agriculture and industry to services and construction. Despite being one of the poorest SEE economies, the country has weathered the global financial crisis quite well. It is the only South-East Europe (SEE) economy where real GDP growth is expected to remain positive in 2009. Real GDP had increased at an average rate of 6.2% between 2005 and 2008, one of the highest rates in the region. The International Monetary Fund and the European Bank for Reconstruction and Development (EBRD) both forecast positive real GDP growth in 2009 of 1.8% and 3% respectively (IMF, 2009; EBRD, 2009).
The Albanian Constitution states that all individuals are equal before the law and that “no person will be unjustly discriminated against due to his or her sex”. Legislation makes provisions for treaties to supersede national law and the parliament has ratified CEDAW. Despite these signs of progress, however, much of Albanian society remains highly patriarchal.
The Thematic Review of Education Policy of Albania describes the current status of the education system and reform efforts underway. The country is introduced by general and demographic data; language, the geographic and historical context; the political, economic and the labour market situation; it also describes the structure and the legal framework. The whole education system is covered, from general education to vocational education, from higher education to lifelong learning, but focusing on early childhood and care, teachers and teacher training, curriculum and governance and administration. Equity in access, attainment and achievement are central issues, and special consideration is given to ethnic and minority questions and education for children with special needs. Attention is paid to decentralisation and financing of education; to quality, assessment and evaluation in education; to pre-service and in-service teacher training; working conditions and teacher salaries, the role of school inspectors; textbook provision and material and resources in general. The report describes issues and barriers at all levels of the education system and gives recommendations for policy makers, practitioners and donors...