Montenegro published the Global Minimum Corporate Tax Law in the Official Gazette on 10 March 2026. As previously reported, the law provides for the introduction of a qualified domestic minimum top-up tax (QDMTT) to achieve a minimum effective tax rate of 15% in line with the Pilar 2 GloBE rules. The QDMTT applies to constituent entities of large MNE or domestic groups meeting an annual group …