Exchange of information in the international administrative assistance procedure is one of the key instruments in the fight against cross-border tax evasion.
Council Directive (EU) 2016/881 of May 25, 2016 amending Directive 2011/16/EU with regard to the mandatory automatic exchange of information ...
Montenegro signed the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information in Podgorica on March 3, 2022, making
The Exchange of Information (EOI) for tax purposes is a key element of international tax cooperation.
The procedure for determining residency for tax purposes.
The text will be inserted or delivered at a later date.
Treaties concluded by Montenegro that are currently in force.
The FISCALIS Program is designed to assist tax administrations in improving the functioning of the internal market and boosting competitiveness.
Transfer pricing refers to the prices at which a company transfers physical goods and intangible assets or provides services to associated enterprises.
