The income tax treaty between the Czech Republic and Montenegro was signed on 20 February 2024. Once in force and effective, the treaty will replace the 2004 tax treaty between the Czech Republic and the former Serbia and Montenegro as it applies in relation to the Czech Republic and Montenegro. Taxes Covered The treaty covers Czech tax on income of individuals and tax on income of legal persons. It covers Montenegro personal income tax and corporate profit tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting States...