Moldova Considering Draft Tax Reforms Including Corporate Income Tax Regime Based on the Estonian Model

Moldova's Ministry of Finance has published a draft law containing proposed tax reforms. Some of the main proposed reforms include:

• A new corporate income tax regime based on the Estonian model, including a 0% tax rate on reinvested/undistributed profits, along with a 15% tax rate on distributed profits and a 7% tax rate on dividends;
• A new freelancer (entrepreneur) tax regime, allowing freelancers to conduct any economic activity, with a 15% tax rate on income up to MDL 1 million and a 30%…