- Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
- What is the implementation status of Pillar Two/GloBE rules?
- Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Undertaxed Payments Rule (UTPR) come into force?
- Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
- Further comments
jurisdiction
Montenegro
- Austria
- Belgium
- Bulgaria
- China
- Colombia
- Croatia
- Czech Republic
- France
- Germany
- Hong Kong
- Hungary
- Italy
- Luxembourg
- Mauritius
- Mexico
-
Montenegro
- Morocco
- Netherlands
- North Macedonia
- Norway
- Peru
- Poland
- Portugal
- Romania
- Serbia
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Turkiye
- United Arab Emirates
- United Kingdom
1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
No.
2. What is the implementation status of Pillar Two/GloBE rules?
No information available.
3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
No.
4. When will the Income Inclusion Rule (IIR) come into force?
No information available.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
No information available.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
No.
7. Further comments
Montenegro has not formally introduced Pillar Two in its tax legislation. However, the Pillar Two initiative has undoubtedly had a far reach and Montenegro introduced transfer pricing rules and progressive taxation with effect from 1 January 2022.
