On 3 November 2016, Portugal's Council of Ministers approved the pending protocol to the 1971 income tax treaty with France and the pending tax treaty with Montenegro. The protocol to the treaty with France was signed 26 August 2016 and is the first to amend the treaty. The tax treaty with Montenegro was signed 12 July 2016 and is the first of its kind between the two countries. Both instruments will enter into force after the ratification instruments are exchanged.