On 10 December 2018, Portugal published Notice no. 144/2018 in the Official Gazette, announcing the entry into force of the income tax treaty with Montenegro on 7 December 2017. The treaty, signed 12 July 2016, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It cov…