According to an update from the OECD, Montenegro signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 14 May 2024. Montenegro's CbC reporting requirements apply from 1 January 2024 for MNE groups meeting a standard consolidated group revenue threshold of EUR 750 million, with reports due within 12 months following the end of the reporting fiscal year.