Montenegro Gazettes Law Ratifying MLI With Reservations, Notifications

Jan. 20, 2026, 5:00 AM UTC

The Montenegrin Official Gazette Dec. 31, 2025, published Law No. 01-009/25-2510, with a list of reservations and notifications, ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), signed Nov. 24, 2016. The law entered into force the same date. [Montenegro, Official Gazette, 12/31/25]

Reference:
View Law No. 01-009/25-2510 of 12/29/25, Text of Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), Official Gazette No. 16/2025. View Official Gazette No. 16/2025. View Gazette Index.

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