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Montenegro
Tax
Capital Gains Tax
Montenegro
Eurofast
On 10th December 2018, Portugal published Notice no. 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.
Eurofast
Under the provisions of the Corporate Income Tax Law of Montenegro, "capital gains" is considered the income derived from the sale or other transfer of assets such as land, buildings, property rights, equity in the capital or securities against consideration.
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