Montenegro Draft Law for a Qualified Domestic Minimum Top-up Tax

The Government of Montenegro has published a draft Global Minimum Corporate Tax Law from the Ministry of Finance, which provides for the introduction of qualified domestic minimum top-up tax (QDMTT) to achieve a minimum effective tax rate of 15% in line with the Pilar 2 GloBE rules. As drafted, the QDMTT will apply to constituent entities of large MNE or domestic groups meeting an annual group…
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