Moldova Gazettes Order Amending Transfer Pricing Implementation Rules

The Moldovan Official Gazette March 14 published Order No. 21, amending transfer pricing implementation rules. The order includes measures: 1) specifying submission procedures for unilateral advance pricing agreements (APAs); 2) explaining that within seven months from the receipt of an application, the Tax Agency examines the admissibility of the application for issuing bilateral or multilateral APAs, and informs taxpayers regarding the admission for examination or rejection of the application for issuing such APAs; 3) specifying various deadlines for resolving requests regarding the issuance of APAs; 4) explaining that the examination results of the application for the issuance of APAs will ...