Withholding Tax on Dividends in Montenegro

Journal
Blagojevic, I.
Montenegro
European Taxation 2009 (Volume 49), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author briefly outlines the adverse tax implications of holding structures in Montenegro as provided for by the Montenegrin Corporate Income Tax Law (the CIT Law).