UAE – Montenegro: DTA enters into force

The UAE has launched Phase 1 of its Research and Development (R&D) Tax Incentives Programme, aimed at strengthening the country’s innovation ecosystem and supporting sustainable economic growth. Under the initial phase, businesses can claim

The UAE Federal Tax Authority (FTA) has issued Excise Tax Public Clarification EXTP014, updating and replacing EXTP011, to clarify the treatment of Natural Shortage of excise goods within Designated Zones (DZs). The clarification defines

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.

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

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

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