The new Law on Business Entities has been published on the 3, July 2020 in the “Official Gazette of Montenegro” No. 065/20 and it came into force on 11 July of the same year. This new law regulates the key issues concerning the business entities and now it is harmonized with EU “company directives”.
The Law on the Global Minimum Corporate Income Tax
In an effort to bring the existing legislation in Montenegro in line with the current laws and regulations of the European Union, predominantly the Pillar