Moldova published Order No. 53 of 17 May 2024 in the Official Gazette on 6 June 2024. The order establishes the regulations for the application of the new general anti-abuse rule (GAAR) that was introduced with effect from 1 January 2023. As previously reported, the GAAR provides that for the purpose of determining a taxpayer's tax obligations, the State Tax Service (STS) will not take into account (disregard) or reclassify a transaction/action or a series of transactions/actions that, consi…