Moldova's State Tax Service has published Order No. 85 of 17 February 2021, which provides guidance concerning changes in the definition of permanent establishment as provided by Law no. 257 of 16 December 2020. The guidance provides that a permanent establishment includes a fixed place of business through which a non-resident carries out, in whole or in part, business activities in Moldova, either directly or through an agent with dependent status, including:
- A place of management, a subdi…