The amending protocol to the 2000 income tax treaty between Moldova and the Netherlands enters into force on 31 December 2024. The protocol, signed 4 September 2023, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with BEPS standards;
- Article 1 (Personal Scope) is replaced to include new provisions on transparent entities or arrangements, providing that income derived by or through an entity or arrangement that is treated as wholly or par…