The French General Directorate of Public Finance published new guidance on 19 November 2025 regarding the application of the 2022 income tax treaty with Moldova. The guidance covers:
- Territorial scope of the treaty;
- Permanent establishment in respect of construction or assembly sites;
- Income from movable capital, including dividends, interest, and royalties;
- Private pensions; and
- Mutual agreement procedure and arbitration.
The treaty, signed 15 June 2022, entered into force on 23 April 20…