The amending protocol to the 2003 tax treaty between Moldova and the Slovak Republic enters into force on 1 May 2025. The protocol, signed 10 September 2024, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Article 1 (Persons Covered) is replaced with updated provisions, including that income derived by or through an entity or an arrangement that is treated as wholly or partly fiscally transparent under the tax la…