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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Moldova

A comprehensive agreement (SI 2008/1795) entered into force on 30 October 2008 and has effect in the United Kingdom from 1 April 2009 for corporation tax and 6 April 2009 for income tax and capital gains tax and from 1 January 2009 in Moldova

Until this agreement took effect the United Kingdom applied, in the case of Moldova, the provisions of the agreement between the United Kingdom and the Soviet Union (see DT17450 et seq) on the basis that it was still in force between the United Kingdom and Moldova.

Moldova did not regard itself as bound by the agreement between the United Kingdom and the Soviet Union.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Moldova” will provide a link to the treaty.