On 2 October 2024, Moldova's Cabinet of Ministers approved the ratification of the pending protocol to the 2007 income and capital tax treaty with Luxembourg. The protocol, signed 25 June 2024, is the first to amend the treaty and includes the following main changes: The preamble is replaced in line with BEPS standards; Article 24 (Mutual Agreement Procedure) is updated to provide that a person may present a case to the competent authority of either Contracting State instead of just the State in which they are resident; Article 25 (Exchange of Information) is replaced in line with the OECD standards...