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OECD: Montenegro deposits instrument of ratification for MLI

91st jurisdiction to ratify, accept, or approve MLI

May 20, 2026

The Organisation for Economic Cooperation and Development (OECD) on May 19, 2026, issued a release announcing that Montenegro deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)—becoming the 91st jurisdiction to have ratified, accepted, or approved the MLI.

The MLI will enter into force for Montenegro on September 1, 2026.

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