Social Security Agreement between Bulgaria and Montenegro ratified

Bulgaria’s National Assembly is reviewing a draft law amending and supplementing the Corporate Income Tax Act, submitted on 13 January 2026. The proposal introduces tax measures aimed at promoting electric mobility and research and development

Montenegro has taken a further step toward implementing the OECD/G20 Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI), with its provisional list of reservations and notifications indicating that 40 of its tax treaties will be

Bulgaria has implemented new rules to support small businesses and align with the European Union (EU) VAT law. The changes, effective 1 January 2026, are part of the Law on Amendments and Supplements to the Value Added Tax Act to the Bulgarian Value

Bulgaria’s National Revenue Agency (NRA) has issued detailed guidance, on 31 December 2025, on how taxpayers should handle tax and social security payments following the country’s adoption of the euro (EUR) from 1 January 2026, replacing the

Montenegro’s parliament adopted the draft law ratifying the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 27 December 2025. Once the internal ratification process is

The Government of Montenegro adopted a series of draft laws, amendments, and international agreements on 11 December 2025 during a telephone session held without a formal meeting. The Government’s Public Relations Service made the announcement