The Montenegro government has announced that it is planning to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Following Montenegro's signature of the MLI and deposit of its ratification instrument, the MLI will apply to Montenegro's covered agreements (notified tax treaties), provided that a particular agreement has also been notified as covered by the respective counterparty, and such counterparty has also deposited its MLI ratification inst…