Moldova has published Order No. 21 in the Official Gazette on 14 March 2024, following the government’s initiative to amend transfer pricing rules.
The Order establishes comprehensive guidelines for submitting unilateral advance pricing agreements (APAs) and introduces a seven-month review period during which the tax authority will evaluate bilateral or multilateral APA applications and inform taxpayers of its decision.
Additionally, the Order outlines specific deadlines for resolving APA requests to ensure a timely and efficient process and details the procedure for reviewing APA applications.
