Montenegro has published Law No. 57 of 23 December 2019 in the Official Gazette, which provides for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Montenegro on 3 October 2019, will enter into force on the first day of the month following a three-month period after the ratification instrument is deposited and will generally apply from 1 January of the year following its entry into force.