According to an update from the Parliament of Montenegro, the Global Minimum Corporate Tax Law was approved on 27 February 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 will apply to constituent entities of large MNE or domestic groups meeting an annual group revenue threshold of EUR 750 million in at least two of the previous…