Zero-rate corporate income tax in Moldova

Journal
Foltea, V.
Moldova
European Taxation 2008 (Volume 48), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This note considers the rationale, operation and implications of the 0% corporate income tax (CIT) recently introduced in Moldova. The author also considers the background to the introduction of the 0% CIT.