OECD: Slovenia extends BEPS MLI to tax treaty with Montenegro
The OECD has published Slovenia’s consolidated MLI position on 15 September 2026. The update adds the 2003 Slovenia-Montenegro tax treaty, concluded with the former Serbia and Montenegro, as a covered agreement and makes corresponding changes
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Romania confirms BEPS MLI entry into effect for tax treaty with Montenegro
Romania deposited an updated notification on 15 September 2026 confirming the completion of its internal procedures for the MLI to enter into effect for its tax treaty with Montenegro (formerly Yugoslavia), according to an OECD
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Montenegro enacts BEPS multilateral instrument
Montenegro enacted the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 1 September 2026. The convention will modify covered tax agreements where the required conditions for its
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Montenegro issues rulebook on cross-border tax reporting, transfer pricing
Montenegro’s government has published Rulebook No. 10/1-1-01-040/26-2637/4 in the Official Gazette on 7 August 2026, clarifying the automatic exchange of information (AEOI) with EU member states and the European Commission (EC) on previous
See MoreMontenegro, Spain sign double tax treaty to boost investment and curb tax evasion
Officials from the Montenegro Ministry of Finance and Spain signed a new Agreement on the Avoidance of Double Taxation and the Prevention of Income Tax Evasion on 5 June 2026 in Tivat, on the sidelines of the European Union–Western Balkans
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Montenegro ratifies BEPS multilateral instrument, effective September 2026
The OECD announced that Montenegro deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 6 May 2026. The BEPS Convention will enter into
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Liechtenstein, Montenegro income and capital tax treaty enters into force
The income and capital tax treaty between Liechtenstein and Montenegro entered into force today, 13 May 2026. The agreement applies to Montenegrin personal income tax, corporate profit tax, and immovable property tax. It also applies to
See MoreMontenegro sets 2026 arm’s length interest rate for related party loans
Montenegro has set the deemed arm’s length interest rate for 2026 at 4.97% after the Ministry of Finance adopted a Rulebook regulating interest rates on financial instruments between related parties. The Rulebook was published in the Official
See MoreMontenegro proposes draft corporate tax rules in accordance to EU ATAD
The Government of Montenegro has released a draft law on Amendments to the Law on Corporate Income Tax, proposing measures to address profit shifting in accordance with the EU Anti-Tax Avoidance Directive (ATAD) (Directive 2016/1164 as amended by
See MoreMontenegro: Parliament adopts Pillar Two global minimum tax law
Montenegro’s parliament has adopted the Law on Global Minimum Corporate Income Tax, aligning the country’s tax framework with international standards under the Organisation for Economic Co-operation and Development (OECD) Pillar Two initiative.
See MoreMontenegro ratifies tax treaty with Liechtenstein
Montenegro has issued the law ratifying the income and capital tax treaty with Liechtenstein, publishing it in the Official Gazette on 9 March 2026. Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th
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Spain: Council of Ministers approves signing of new income tax treaty with Montenegro
The Spanish Council of Ministers has approved the signing of a new income tax treaty with Montenegro on 10 March 2026. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international
See MoreMontenegro: Parliament ratifies income tax treaty with Liechtenstein
Montenegro’s Parliament approved the law ratifying the income and capital tax treaty with Liechtenstein on 27 February 2026. Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th session of the UN
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Montenegro: Parliament revises VAT law
Montenegro’s parliament has approved amendments to the Value Added Tax Law, published in Official Gazette No. 12/2026 on 6 February 2026. From 1 April 2026, sales of construction land with a building permit will be subject to VAT. Foreign
See MoreMontenegro: Parliament approves Pillar Two global minimum tax
The Parliament of Montenegro approved the Global Minimum Corporate Tax Law on 27 February 2026, introducing a 15% minimum effective tax rate for large multinational groups operating in the jurisdiction. The legislation aligns Montenegro’s tax
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OECD: Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay sign CARF MCAA, Addendum to CRS MCAA
According to an OECD update, Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to
See MoreMontenegro ratifies BEPS Multilateral Instrument, covering 40 tax treaties
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
See MoreMontenegro: Parliament adopts BEPS MLI
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
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