The new income tax treaty between France and Moldova entered into force on 23 April 2024. The treaty, signed 15 June 2022, replaces a treaty signed in 2006 that never entered into force. Taxes Covered The treaty covers French income tax, corporation tax, contributions on corporation tax, and general social contributions and contributions for the repayment of the social debt. It covers Moldovan income tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company that has directly held at least 10% of the paying company's capital throughout a 365-day period that includes the day of payment;...