The Kosovan Tax System

Journal
Peci, B.
Kosovo (UN Interim Administration Mission in Kosovo – UNMIK)
European Taxation 2009 (Volume 49), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.