RulebookActive
Area of Law
Public Finance
The normative foundations of Montenegro's public finances: the budget system, tax legislation and financial control
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The materials are provided for informational purposes only and may contain inaccuracies. For the official and legally binding text please refer to official sources.
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RulebookActive
Rulebook on the detailed manner of reporting on users of services related to crypto-assets
RulebookNot yet applied
Rulebook on the detailed method of determining the tax base and deferral of taxation in case of exit taxation of assets
RulebookActive
Rulebook on the detailed method of reporting on advance tax rulings with cross-border impact and advance pricing agreements
RulebookNot yet applied
Rulebook on the detailed method of implementing hybrid mismatch, reverse hybrid mismatch and residence mismatch
RulebookNot yet applied
Rulebook on the detailed method of implementing rules on controlled foreign accounts and profit calculation
RulebookActive
Rulebook on the characteristics of cross-border arrangements indicating a potential risk of tax evasion
RulebookActive
Rulebook on the detailed method of reporting on cross-border arrangements
InstructionActive
Instruction on the detailed method of reporting data submitted by a member of an international group of related legal entities regarding business operations to the administrative body competent for tax affairs
DecisionActive
Decision on the reduction of the excise duty amount for the turnover of gas oils
DecreeActive
Decree on the promulgation of the law on amendments to the law on corporate income tax
DecreeActive
Decree on the promulgation of the law on amendments to the law on tax administration
DecreeActive
Decree on the promulgation of the law on excise duties
DecreeActive
Decree on the promulgation of the law on tax dispute resolution mechanisms in the European Union
LawActive
Law on tax dispute resolution mechanisms in the European Union
LawNot yet applied
Law on the implementation of Regulation (EU) 904/2010 on administrative cooperation and combating fraud in the field of value added tax
DecreeActive