Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Montenegro – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Montenegro – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Treaties
Full text of tax treaties between Montenegro and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Montenegro – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
Montenegro – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, resident and non-resident companies, anti-avoidance, and value added tax.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
Citizenship by investment in Montenegro
The article reports on the citizenship-by-investment programme in Montenegro which is considered to provide a boost to country's economy by permitting the expansion of various businesses from abroad. Topics discussed include the citizenship granted by the country through naturalisation to qualified entrepreneurs from non-European Union (EU) countries, the criteria for foreign investors to be qualified for the naturalisation, and the permanent residency allowed for the investors.
Exclusive
Income tax treaty between Montenegro and Portugal
The article offers information on income tax treaty signed between Portugal and Montenegro to prevent tax evasion and avoid double taxation. It mentions that the convention applies to personal income tax, Montenegrin corporate profit tax, and Portuguese personal and corporate income taxes. It also presented main withholding tax rates with regards to interest, dividends, and royalties.
Exclusive
Montenegro and US sign intergovernmental agreement to implement FATCA
The article reports on the intergovernmental agreement (IGA) signed between the U.S. and Montenegro for the implementation of the Foreign Account Tax Compliance Act (FATCA). Topics discussed include the commitment of Montenegro to enhance its compliance with the international tax standards, the bill aims to promote tax transparency between the two countries, and the international standards for cross-border tax assistance.
Exclusive
Montenegro and Portugal sign DTA
The article reports on the signing of a double taxation treaty (DTA) by Montenegro with Portugal which applies to personal income tax, corporate tax and surtax of Portuguese, as of February 2017.
Exclusive
Electronic submission of tax returns becomes mandatory in Montenegro
The article informs that taxpayers will have to submit their annual tax declaration and tax returns electronically through the tax administration portal due to amendments to the Law on Corporate Income Tax Law in Montenegro. It is noted that introduction of the mandatory electronic submission of tax returns will decrease the burden both for taxpayers and for tax officials and simplify administrative procedures and decreasing possibility of erroneous data entry.
Exclusive
Montenegro's tax treatment of foreign corporate executives
The article reports on taxation for domestic and foreign corporate executives of companies incorporated in Montenegro.
Exclusive
New VAT exemption incentives in Montenegro
The article focuses on the tax incentives offered by Montenegro for foreign investors. Topics discussed include an overview of the tax incentives which includes VAT (value added tax) exemption, the required documents to support the business entity's application for VAT exemption, and the main goal of the VAT exemption as presented by the government of Montenegro.
Exclusive
Montenegro - Austria tax treaty
The article focuses on the agreement between the government of Montenegro and the government of the Republic of Austria for the avoidance of double taxation (DTA). Topics covered include the application of the treaty on taxes on income and on capital, the conditions set for taxation of the profits of an enterprise of a contracting state and the taxation of dividends paid by a company resident in one contracting state to a resident of the other contracting state.
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys 101 different tax systems from around the world.
Exclusive
European tax handbook 2023
Covers surveys of the tax systems of 49 countries and jurisdictions.
Exclusive
Global corporate tax handbook 2023
Surveys 101 different tax systems from around the world.
Disclaimer
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.