By adopting the new Law on Corporate Profit Tax, Montenegro included the obligation to prepare and submit a transfer pricing study. A transfer price is the price incurred in connection with asset transactions...

The online sales market or e-commerce in the region is growing rapidly. Every day, more and more legal entities recognize the need to place or just present their products on the Internet market.

On 10th December 2018, Portugal published Notice no. 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.

The Ministry of Finance of Montenegro and the Tax Administration of Montenegro have created a new program in the current tax system by way of tax incentive for companies with tax debt.