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Montenegro: Income tax treaty with Spain signed

Signed on June 5, 2026

July 20, 2026

The government of Montenegro on June 5, 2026, announced that Montenegro and Spain signed an income tax treaty aligned with the latest international standards and incorporating the OECD/G20 base erosion and profit shifting (BEPS) recommendations.


For more information, contact a KPMG tax professional in Montenegro:

Igor Lončarević | iloncarevic@kpmg.com

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