Montenegro
A. Progress in the implementation of the minimum standard
Montenegro has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Montenegro has not signed the MLI.
Montenegro indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with the Czech Republic, Poland, the Slovak Republic and Slovenia.
Montenegro indicated in its response to the Peer Review questionnaire that it intends to join the MLI.
In their responses to the Peer Review questionnaire, Hungary, Italy and Sweden indicated that their agreements with Montenegro did not give rise to material shopping concerns for their respective jurisdictions.
B. Conclusion
Montenegro has developed a plan for the implementation of the minimum standard in its agreements with Albania, Austria, Belarus, Belgium, Bosnia-Herzegovina, Bulgaria, China, Croatia, Denmark, Egypt, Finland, France, Germany, Hungary, India, Ireland, Italy, Latvia, Malaysia, Malta, Netherlands, North Macedonia, Norway, Portugal, Romania, the Russian Federation, Serbia, Sri Lanka, Sweden, Switzerland, Turkey, Ukraine, the United Emirates and the United Kingdom. Montenegro indicated in its response to the Peer Review questionnaire that it intends to sign the MLI and list those agreements to be covered.