The amending protocol to the 2003 tax treaty between Moldova and the Slovak Republic enters into force on 1 May 2025. The protocol, signed 10 September 2024, is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 1 (Persons Covered) is replaced with updated provisions, including that income derived by or through a…