According to an update from the Parliament of Montenegro, the draft law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) was adopted on 27 December 2025. After the internal ratification process is completed, Montenegro must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).
The MLI will generally enter into force for a particular covered agree…