Austria and Montenegro signed a DTA on June 17, 2014.
According to preliminary media reports, Spain and Montenegro have held a first round of negotiations towards a DTA.
According to preliminary media reports, Montenegro and Portugal have concluded a first round towards the negotiation of a double tax agreement.
According to preliminary media reports, the government of Montenegro on October 17, 2012, confirmed that it has agreed with Georgia to launch negotiations towards a double tax agreement.
According to preliminary media reports, Austria and Montenegro initialled a DTA on September 19, 2012.
The United Arab Emirates (UAE) Cabinet on August 11, 2012, ratified the DTA signed between the UAE and Montenegro on March 26, 2012.
According to preliminary media reports, Qatar and Montenegro on July 10, 2012, concluded three-days of talks towards the conclusion of a DTA.
The government of the United Arab Emirates (UAE) has announced that a DTA between the UAE and Montenegro was signed on March 26, 2012.
According to the Revenue Commissioners, Ireland's DTA with Montenegro entered into force on December 1, 2011, and became effective on January 1, 2012.
According to preliminary media reports, the DTA signed between Serbia and Montenegro entered into force on December 21, 2011, and became effective on January 1, 2012.
According to preliminary media reports, on December 20, 2011, Montenegro ratified the DTA signed with Serbia.
According to preliminary media reports, Montenegro and Serbia signed a DTA on July 20, 2011.
The DTA was signed on October 7, 2010. In Montenegro, the DTA applies to corporate profit tax, and personal income tax. In Ireland, the DTA applies to income tax, income levy, corporate tax and capital gains tax. It provides permanent establishment rules, business profits rules, and income from immovable property rules, and for the elimination of double taxation and for the exchange of information. Dividend withholding tax is charged at: 5% if the beneficial owner is a company holding at least 10% of the capital of the paying company, and 10% in all other cases. Interest withholding tax is charged at a maximum 10%. Royalty withholding tax is charged at 5% on the copyright of literary, artistic or scientific work, and at 10% on patent, trade mark, design, model, plan, etc, or for information concerning industrial, commercial or scientific experience.
Talks concluded. Ministers agreed to take all the necessary steps towards its signing at the earliest opportunity. When signed and ratified, the deal will, according to the Montenegrin government, eliminate the double taxation of Montenegrin and UAE residents, remove tax barriers to foreign investment, and implement the principle of the equal tax treatment of natural and legal persons.