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Moldova Amends Transfer Pricing Documentation Requirements Including New Master File Requirement

|Approved Changes|Moldova
Moldova

Moldova has published Order No. 8 of 15 January 2026 from the Ministry of Finance, amending Order No. 9 of 26 January 2024 on the implementing regulations (rules) for the country's transfer pricing regime. The amendments include the introduction of new definitions of MNE group, Local file, and Master file, as well as an extension of the transfer pricing file requirements to include both the Lo…