Montenegro (ME)

Jurisdiction Overview

IDQuestionAnswer
309 *Amended Council of Europe / OECD Convention on Mutual Administrative Assistance in Tax Matters (Tax Convention) Yes, party to the Amended Convention.
 Data Date: 27.11.2019

Notes

 
Montenegro Parliament has adioted the law on ratification this convention on 17.12.2019 and it is published on the "Official gazette of Montenegro-International treaties" no.12/19 (Communication with Montengero Ministry of Finance, 27.12.2019).

Sources

https://www.oecd.org/tax/exchange-of-tax-information/Status_of_convention.pdf
 
OECD website
 
Communication with Montengero Ministry of Finance, 27.12.2019.