Albanian Tax INSIGHT – Thin Capitalization Rules

Starting from 1 January 2018, in determining the amount of interests as deductible for CIT purposes, the 4:1 debt equity ratio will no longer be used. The amount of “surplus interest expenses” exceeding 30% of the EBITDA (earnings before interest, taxes, depreciation and amortisation) will now be considered as non-deductible for CIT purposes.   Surplus…