INTERNATIONAL TAX

Through detailed tax planning in international transactions, AZ Group helps taxpayers optimize tax effects through the implementation of the Double Taxation Treaty and social conventions that Montenegro has signed with other countries. Within this type of service, our expert team is able to offer you different types of services:

• Tax advice from the aspect of avoiding double taxation in order to reduce total costs
• Tax advice in the field of withholding tax (royalties, services, interest, lease, dividends)
• Design of ownership structure and flow of business transactions
• Determining the status of a permanent establishment and assisting in the preparation of a tax return for a permanent establishment
• Optimization of contributions to mandatory social insurance in case of sending employees abroad or when it comes to the work of foreign citizens in Montenegro
• Determining tax residency status
• Preparation of withholding tax returns for residents and non-residents