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Kosovo (UN Interim Administration Mission in Kosovo – UNMIK) - The Kosovan Tax System

Country:
Kosovo (UN Interim Administration Mission in Kosovo – UNMIK)
Author:
Bedri Peci
Issue:
European Taxation, 2009 (Volume 49), No 4
Published:
1 April 2009
In this note, the author first outlines the development of taxation in Kosovo and then describes the major features of direct and indirect taxation in the country, with specific reference to corporate income tax, personal income tax, withholding tax, real estate tax, the avoidance of double taxation, VAT, excise tax and customs duties.
 
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