Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Declarations, Denunciations, Derogations
Status as of 21/07/2019
Republic of MoldovaDeclaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl.
ANNEX A – Taxes to which the Convention would apply:
Article 2, paragraph 1. a. i:
taxes on income of individuals and legal entities;
Article 2, paragraph 1.b.ii:
social security contributions;
Article 2, paragraph 1.b.iii.B:
taxes on immovable property;
Article 2, paragraph 1.b.iii.C:
Article 2, paragraph 1.b.iii.D:
Article 2, paragraph 1.b.iii.E:
taxes on the use of motor vehicles;
Article 2, paragraph 1.b.iv:
taxes on natural resources ;
Period covered: 01/03/2012 -
Articles concerned : 2
Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl.
Based on Article 29, paragraph 1, of the Convention, Moldova declares that, until the full re-establishment of the territorial integrity of the Republic of Moldova, the provisions of the Convention will be applied only on the territory controlled effectively by the Republic of Moldova’s authorities.
Period covered: 01/03/2011 -
Articles concerned : 29