Acta Universitatis Danubius. Œconomica, Vol 11, No 3 (2015)

Abstract

The legal framework for the elimination of double taxation initially started its establishment journey from the United Nations Administration Mission in Kosovo (UNMIK). Taking into consideration the specifications of the political status, the process for the establishment of the unilateral and bilateral legal framework has been made with mistakes, slow and with delays. Following its declaration of independence, Kosovo has paid greater attention to tax treaties. Although double taxation relief in Kosovo may be obtained either unilaterally or under a tax treaty, there remains a lot of work to be done for the completion of the necessary framework for elimination of double taxation. The double taxation relief provided by a tax treaty prevails over the domestic relief.