The Slovak Republic government approved signing an amendment to the 2003 tax treaty with Moldova on 21 August 2024.
The tax treaty between the Slovak Republic and Moldova was intended to prevent double taxation and tax evasion in the field of income and property taxes.
This protocol is the first amendment to this tax treaty and aims to align it with BEPS and other OECD standards, including those for information exchange.
Earlier, on 30 May 2024, the Slovak Republic launched a public consultation to amend a protocol to the 2003 tax treaty with Moldova. The consultation concluded on 19 June 2024.
Moldova also issued Decree No. 1457 of 23 May 2024 in the Official Gazette, authorising the signing of a protocol to amend the 2003 tax treaty with the Slovak Republic.
The protocol must be signed and ratified before it can take effect.
