The new legislation on Transfer Pricing, reflects the principles of the European Union legal framework and in the same time alleviates the local branches and subsidiaries of multinational companies involved in transactions with related parties, while maintaining their local performance and profits.
Ever since the real estate market started functioning after the '90s, the comparable sales and the rent capitalization methods have produced widely different results. The wide gap between the values derived under comparable sale and rent capitalization method could be explained, by the existence of additional income sources, that Albanian households have, apart from wages.
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