Montenegro: Multilateral agreement on exchange of country-by-country reports
MNE groups with consolidated revenues exceeding €750 million must file reports within 12 months after fiscal year-end
The government in May 2024 published the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA), effective January 1, 2024.
This agreement mandates that multinational enterprise (MNE) groups with consolidated revenues exceeding €750 million file their reports within 12 months after the fiscal year-end.
For more information, contact a KPMG tax professional in Montenegro:
Nikola Strugar | nstrugar@kpmg.com
Stefan Lakić | slakic@kpmg.com