The OECD is a global forum of 38 market-economy leading countries dedicated to developing "better policies for better lives."

Transfer pricing refers to the prices at which a company transfers physical goods and intangible assets or provides services to associated enterprises.

The FISCALIS Program is designed to assist tax administrations in improving the functioning of the internal market and boosting competitiveness.

Treaties concluded by Montenegro that are currently in force.

The text will be inserted or delivered at a later date.

The procedure for determining residency for tax purposes.

The Exchange of Information (EOI) for tax purposes is a key element of international tax cooperation.

Automatic Exchange of Information refers to the systematic transmission of predefined information regarding tax residents of other countries to those respective countries, without prior request and at regular, predetermined intervals.