Slovenia Extends BEPS MLI to Tax Treaty with Montenegro

The OECD has published a consolidated MLI position deposited by Slovenia on 15 September 2026. The consolidated MLI position includes the addition of the 2003 income and capital tax treaty with Montenegro (former Serbia and Montenegro) as a covered agreement, as well as related changes to include the treaty in the relevant MLI notifications and reservations. Montenegro already included the treaty as a covered agreement.

With the deposit of the consolidated MLI position, the provisions of the…