DT12560 - Macedonia
A comprehensive agreement (SI 2007/2127) entered into force on 2 August 2007 and has effect in the United Kingdom from 1 April 2008 for corporation tax and 6 April 2008 for income tax and capital gains tax and from 1 January 2008 in Macedonia.
The agreement between the United Kingdom and Yugoslavia (see DT 20650 et seq) remained in force between the United Kingdom and Macedonia, until the replacement agreement took effect.
If using the HMRC Intranet, the agreement can be viewed through the 鈥淣ew treaties/protocols in force鈥� link on the sidebar. On the HMRC web-site, searching for 鈥淭reaties in force Macedonia鈥� will provide a link to the treaty.
The text of the Tax Treaty can be found via /government/publications/macedonia-tax-treaties