Moldova has published Order No. 8 of 15 January 2026 from the Ministry of Finance, amending Order No. 9 of 26 January 2024 on the implementing regulations (rules) for the country's transfer pricing regime. The amendments include the introduction of new definitions of MNE group, Local file, and Master file, as well as an extension of the transfer pricing file requirements to include both the Local file and Master file. Previously, the transfer pricing file only included information similar to…