Update - Amending Protocol to Tax Treaty between Moldova and the Netherlands

The amending protocol to the 2000 income tax treaty between Moldova and the Netherlands was signed on 4 September 2023. The protocol is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with BEPS standards;
• Article 1 (Personal Scope) is replaced to include new provisions on transparent entities or arrangements, providing that income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under th…