Moldova Publishes Implementing Regulations for New Transfer Pricing Regime

Moldova published Order No. 9 of 26 January 2024 in the Official Gazette on 9 February 2024, which provides implementing regulations (rules) for the country's new transfer pricing regime. This includes:

• Rules on comparability analysis in terms of the legal, economic, commercial, and financial conditions of a transaction, considering the following elements:
  1. features of the object of the transaction;
  2. functional analysis;
  3. the contractual conditions and terms of the transaction;
  4. the economic ci…