International treaty

Montenegro: tax treaties

Tax treaties and related documents between the UK and Montenegro.



The double taxation convention with Yugoslavia entered into force on 16 September 1982. It continues to apply to Montenegro.

The convention is effective in Montenegro from 1 January 1983 and in the UK from:

  • 1 April 1983 for Corporation Tax
  • 6 April 1983 for Income Tax and Capital Gains Tax
Published 1 March 1989