Montenegro (ME)

Jurisdiction Overview

419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? No.
 Data Date: 2019


Montenegro is not a member of the Inclusive Framework ( and does not have CbC legislation in force (IBFD 2019d).


IBFD 2019d