27 Jul 2022
Please be informed that on 22 July 2022 entered into force the Law no. 208 dated 15 July 2022 for the ratification of the Convention between the Government of the Republic of Moldova and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion and fraud regarding income taxes.
In order to apply the provisions of the Convention, the contracting states will notify each other of the fulfilment of all the internal procedures necessary for entry into force.
The provisions of the Convention will be applied as follows:
We draw your attention that The Moldovan tax law expressly provides that the Double tax treaties prevail over the national provisions except the case the domestic norms provide for more favourable tax rates.
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