The new Law on Electronic Document has been published on the 5, December 2022 in the “Official Gazette of Montenegro” No. 132/22 and it came into force on 13, December 2022 of the same year. This new law regulates the key issues concerning the method of using electronic documents in legal transactions, administrative, judicial and other procedures.
New Draft Law on Amendments to the Corporate Tax Law
With the goal of bringing the existing legislation in Montenegro in line with the EU rules and regulations regarding the prevention of base erosion and