Montenegro (ME)

Jurisdiction Overview

IDQuestionAnswer
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

Notes

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

Sources

IBFD 2019d
 
https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf