Back in July 2022, Montenegro committed itself to exchanging information to combat tax evasion at the global level, but the basic prerequisites for this have not yet been met, because the application software for the information system has not been acquired, even though funds were allocated for it a year ago.
Our country undertook this obligation through a multilateral agreement signed with the Organization for Economic Cooperation and Development (OECD), that is, with its Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), whose…