Moldova Consulting on Introduction of Master File Requirements

Moldova has launched a public consultation on amendments to Order No. 9 of 26 January 2024, which provided the implementing regulations (rules) for the country's transfer pricing regime. The amendments include the introduction of new definitions of MNE group, Master file, and Local file. It is also provided that the transfer pricing file shall include the Master file and Local file. Previously, the transfer pricing file just included information similar to the Local file. In regard to the Ma…