Important amendments to Law on Accounting and Financial Reporting
Law 320 partially transposes the European Parliament and Council’s Directive (EU) 2021/2101 of 24 November 2021.
Law 320 partially transposes the European Parliament and Council’s Directive (EU)...
On 22 November 2023, Law No. 320 for the modification of certain legislation (hereinafter “Law 320”) including provisions related to presentation of information related to income tax by certain entities was published in the Official Journal of Moldova.
Law 320 partially transposes the European Parliament and Council’s Directive (EU) 2021/2101 of 24 November 2021 amending Directive 2013/34/EU concerning presentation of information related to profit tax by certain entities and branches (i.e., Country by Country reporting).
The provisions will take effect from 1 January 2025.
Read the complete list of amendments below.
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