OrbitaxMontenegro Deposits Ratification Instrument for BEPS MLI
|Treaty Development|Montenegro-OECD
The OECD has announced that Montenegro has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The instrument was deposited on 6 May 2026. The MLI will enter into force for Montenegro on 1 September 2026, although its entry into force for Montenegro's covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement.…