According to an update from Moldova's State Tax Service, the amending protocol to the 2007 income and capital tax treaty between Luxembourg and Moldova entered into force on 14 July 2025. The protocol, signed 25 June 2024, is the first to amend the treaty and includes the following main changes:
- The preamble is replaced in line with BEPS standards;
- Article 24 (Mutual Agreement Procedure) is updated to provide that a person may present a case to the competent authority of either Contracting …