On 10 December 2018, Portugal published Notice no. 144/2018 in the Official Gazette, announcing the entry into force of the income tax treaty with Montenegro on 7 December 2017. The treaty, signed 12 July 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It covers Montenegrin corporate profit tax and personal income tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly or indirectly holding at least 5% of the paying company's capital; otherwise 10%...