Moldova's State Tax Service (STS) has reportedly clarified that with effect from 1 January 2023, an employee working under an employment contract for a resident company employer is subject to income tax regardless of where the work is performed. As such, a non-resident employee working abroad for a resident company employer is subject to tax, with the employer obligated to withhold and remit income tax at a rate of 12% on the payments made to the non-resident employee for the work performed u…