Moldova has published Decree No. 1213 of 5 December 2023 in the Official Gazette, which provides for the ratification of the pending protocol to the 2000 income tax treaty with the Netherlands. The protocol, signed 4 September 2023, is the first to amend the treaty. It will enter into force on the last day of the month after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.