A Double Taxation Convention between the United Kingdom and the Republic of Moldova was signed in London on 8 November 2007 and entered into force on 30 October 2008. The text has been published as the Schedule to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008 (Statutory Instrument 2008 No.1795), copies of which can be obtained from The Stationery Office. The text of the Order can be accessed on the Office of Public Sector Information (OPSI) website.
The draft Order was approved by Parliament on 2 July 2008 and details of the debate can be found in the House of Commons Official Report, Fifth Delegated Legislation committee of the 1 July 2008. Copies of the Official Report are also available from The Stationery Office.
In the United Kingdom the provisions of the Convention will take effect from 1 April 2009 (for corporation tax purposes), and from 6 April 2009 (for income tax and capital gains tax purposes). In Moldova, the provisions will take effect from 1 January 2009.
HM Revenue & Customs
December 2008
