Moldova's State Tax Service (STS) recently clarified whether a permanent establishment in Moldova of a non-resident may qualify for the simplified tax regime for small and medium-sized enterprises (SMEs). Under the regime, SMEs that are not registered for VAT may opt to be taxed at a rate of 4% on turnover, subject to certain exceptions. According to the STS, there are no provisions of the Tax Code that restrict access to the regime for permanent establishments and, therefore, non-residents o…