Montenegro Rulebook for GloBE Information Return

Montenegro has published a Rulebook in the Official Gazette on the submission of the Pillar 2 GloBE Information Return (GIR), which entered into force on 9 October. As previously reported, Montenegro enacted the Global Minimum Corporate Tax Law earlier in the year, introducing a qualified domestic minimum top-up tax (QDMTT) to achieve a minimum effective tax rate of 15% in line with the Pillar 2 GloBE rules. The QDMTT, which is referred to as the supplementary tax, applies to constituent en…