Albania

Using an innovative methodology, the Investment Reform Index 2010 (IRI 2010) monitors investment-related policy reforms in the economies of South-East Europe and compares these to best practices in the OECD area. Based on inputs from governments, the private sector, independent experts and multilateral organisations active in the region, the IRI 2010 assesses policies and institutional settings in eight fields of policy critical to domestic and foreign investors. These are: investment policy and promotion; human capital development; trade policy and facilitation; access to finance; regulatory reform and parliamentary processes; infrastructure for investment; tax policy analysis; and SME policy. For the economies examined, the IRI 2010 provides an independent and rigorous assessment of investment-related policy settings and reform against international good practice, guidance for policy reform and development and an evidence base with which to facilitate prioritisation of donor activities supporting investment and growth.

This Enterprise Policy Performance Assessment report is presented as an independent and constructive contribution to the debate on enterprise policy in Albania, bringing forward the views of the small business sector and providing a set of priority actions and policy recommendations to the government and the small business community.

Private investment by Small and Medium-sized Enterprises (SMEs)1 is a key generator of economic growth and social change in OECD member country economies. In most countries, over 90% of all enterprises are SMEs. It is now widely accepted that the contribution of SMEs to new jobs, exports, innovation and regional development is vital to national development. How to benefit from and maximise this contribution is a continuous challenge for all countries. This Enterprise Policy Performance Assessment seeks to help address that question for Albania and highlights issues that require attention and priority action.

Educational work is a key element for both human capital formation and the promotion of peace and democratic values. It has therefore been identified as one of the priorities of the Stability Pact. The OECD was asked to be Co-ordinator for “General Education Policy and System Change” within the Education and Youth Task Force, and to carry out “Thematic Reviews of Education Policy” in the countries of the region. The main outcome of this project is a series of reports which provide both country overviews and a regional overview. These reports offer an analysis of the education system and address issues and barriers to reform and recommendations. The recommendations are designed to be of use for national policy-makers and to assist Stability Pact partner countries and institutions target regional assistance in order to achieve the goal of supporting South Eastern Europe towards European integration. These reports are part of the OECD’s ongoing co-operation with non-member economies around the world.

Les travaux dans le domaine de l’éducation, retenus comme l’une des priorités du Pacte de stabilité, sont un volet essentiel pour former le capital humain et promouvoir la paix et les valeurs démocratiques.  Il a été demandé à l’OCDE d’assurer la coordination des activités du Groupe spécial sur l’éducation et la jeunesse dans le domaine de la politique générale de l’éducation et de la transformation des systèmes éducatifs et de réaliser des examens thématiques des politiques nationales d’éducation dans les pays de cette région.  Ce projet a abouti à l’établissement de rapports sur chacun des pays et à une synthèse régionale qui offrent une analyse des systèmes éducatifs, des problèmes en jeu et des obstacles à la réforme.  Ils présentent des recommandations, utiles aux décideurs publics nationaux, qui devraient permettre aux pays et organismes partenaires du Pacte de stabilité de mieux cibler l’aide régionale afin de faciliter l’intégration européenne des pays de l’Europe du Sud-Est.  Cette étude s'inscrit dans le cadre des relations de coopération que l'OCDE entretient avec les économies non membres de diverses régions du monde.

Albania has 43 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-four of those agreements comply with the minimum standard.

L’Albanie compte 43 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Vingt-quatre de ces conventions sont conformes au standard minimum.

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.

L’Albanie compte 42 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Dix-huit de ces conventions sont conformes au standard minimum.

Albania has 42 tax agreements in force, as reported in its response to the Peer Review questionnaire. Eighteen of those agreements comply with the minimum standard.

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).

L’Albanie compte 42 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Albania has 42 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Albania has started to establish some of the components integral to system evaluation, including the development of a modern education management information system (EMIS). However, the lack of processes and capacity needed to conduct system evaluation, as well as low government demand for evidence, limits Albania’s ability to use evaluation information for system improvement. This chapter recommends that Albania integrate evaluation more centrally into the new national education strategy and strengthen the institutional capacity needed to support a culture of system evaluation. This chapter also reviews Albania’s national assessment system and EMIS development plans, offering recommendations to ensure these tools support strategic planning and national education goals.