According to Moldovan tax law, a tax resident is a legal entity organised or managed in Moldova or that has its main place of business in Moldova. In practice, tax residency is determined by the place of incorporation.
Permanent establishment (PE)
Based on the Moldovan tax law, a PE is a fixed place of business through which a non-resident carries out, wholly or partly, either directly or through a dependent agent, entrepreneurial activity in the territory of Moldova.
Due to the regulatory environment in Moldova, as well as certain difficulties in operating a PE in Moldova, foreign enterprises operating through a PE in Moldova are not common.