Moldova's State Fiscal Service has published SFS order no. 521 of 28 October 2024, which provides guidance on the country's transfer pricing regime as regulated by Order No. 9 of 26 January 2024. This includes guidance on affiliates (related parties), the arm's length principle, controlled transactions, transfer pricing documentation preparation and submission requirements, transfer pricing methods, penalties, etc. The guidance also includes updates to the transfer pricing rules as introduce…