Kotor, Montenegro, is hosting a three-day meeting of tax authorities from around the world, bringing together representatives of nearly 90 jurisdictions from 27 October 2026. The 13th conference of the Global Forum on Transparency and Exchange of Information for Tax Purposes focuses on strengthening international cooperation, improving tax transparency and combating tax evasion, Montenegro’s Ministry of Finance said.
Cooperation and information exchange
The conference agenda includes the role of information exchange in building fairer and more effective tax systems. Participants are also considering how stronger cooperation can help tax administrations address evasion across borders, as capital, companies and financial transactions move between jurisdictions.
The Global Forum brings together more than 170 members on equal terms. Its meeting in Kotor has representatives of almost 90 jurisdictions, including officials involved in applying information-exchange standards in practice.
Sava Laketić, director of Montenegro’s Tax Administration, welcomed participants on behalf of the host. He described the decision to hold the gathering in Montenegro as “recognition for the work we have done in recent years” and a responsibility the country accepts with pride.
Laketić credited the Tax Administration with modernising its systems, strengthening its staff and building reliable international cooperation. Those efforts, in his view, show that a small country can be a credible and active international partner as well as a reliable host for global dialogue.
He connected tax transparency with the rule of law, fairness and accountable institutions. Montenegro’s commitment to those standards is a conviction rather than a formality, Laketić noted, as the country advances towards the European Union.
Banking secrecy for tax purposes is “in practice a thing of the past”, Laketić said, describing information exchange as a daily tool for tax administrations. The Global Forum also supports implementation through peer reviews and technical assistance, which help large and small jurisdictions apply agreed standards effectively.
Marija Hose Garde, head of the Global Forum Secretariat, thanked Laketić for his commitment to organising the meeting. Montenegro’s decision to host reflects an understanding of the importance of transparency and information exchange in the fight against tax evasion, she said.
Tax systems and public finances
Finance Minister Novica Vuković formally opened the conference, describing tax transparency as “more than a technical issue”. It concerns economic fairness, public trust and responsible governance, he said, while governments need effective, transparent and fair tax systems to fund public services, support economic development and maintain stable public finances.
Vuković said taxpayers should be confident that the same rules apply to everyone. Businesses, meanwhile, should compete through innovation, quality and productivity, while public revenue should serve society’s wider interest.
In an increasingly connected economy, “no country can effectively address cross-border tax challenges alone”, Vuković said. Capital, companies and financial transactions cross national borders, making cooperation between institutions necessary.
International cooperation on taxation has become an essential part of modern economic policy and is linked to Montenegro’s reform agenda, the minister added. The government is committed to strengthening fiscal stability, improving the business environment and building public institutions that meet the highest international standards.
Vuković described modernising the tax system as “an investment in the long-term credibility and competitiveness of our economy”. European integration gives that work additional importance and a clear direction, he said.
Alignment with European and international standards requires more than changes to regulations. Institutions need to apply the rules consistently, specialists need the necessary expertise, and systems must enable effective cooperation across borders, Vuković said.
The Ministry of Finance is supporting the transformation in close cooperation with the Tax Administration and international partners. Vuković called the Global Forum a valuable partner and said Montenegro was determined to deepen its cooperation with the organisation.
Garde, attending a conference on corporate matters for the first time in her role as head of the Secretariat, described the Kotor meeting as an opportunity for officials responsible for information exchange to share practical experience, connect with colleagues globally and strengthen their cooperation network.
She said the programme should reflect participants’ experiences and priorities, giving them room to discuss recent successes, current concerns and future challenges. Their daily work “brings tax cooperation to life and turns it into concrete results”, Garde said, adding that discussion and peer exchange can help participants find answers and practical solutions to the challenges they face.
