According to an update from the OECD on 5 December 2019, Montenegro has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 136. As a member of the Framework, Montenegro has committed to the implementation of the four minimum BEPS standards, including those developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC) reporting under Action 13 (Transfer Pricing Documentation). Members of the Framework are also committed to working towards a consensus-based long-term solution to resolve the...