The presentation took place in the Ministry of Finance premise on Wednesday, December 15, and was attended by deputy minister of finance, deputy chiefs of Main Tax Inspectorate, leading specialists of both authorities, etc. AmCham on its part was represented by its staff and consulting companies that helped the Committee in performing the study on Binding Tax Ruling (BTR) regional practice.Primary topic for discussions consisted in analysis of BTR concept, its advantages and possibilities of implementation in Moldovan tax practice. For this purpose, AmCham came with a power point presentation and a set of specific documents from a study of BTR regional practice in 22 European countries. The meeting was of high interest to representatives of the authorities, led to many discussions on the procedure of BTR implementation and its administration. Finally, given that some questions remain open (e.g. the body responsible for BTR issuance, its competence, administration process, etc.) there should be performed additional analysis of other countries’ practice. For this reason, the Ministry of Finance will organize telephone conferences with tax bodies in other countries that apply BTR (e.g. Romania). AmCham on its turn will provide its full support. Since BTR concept is of strategic importance for Moldovan tax practice, discussions in this respect will continue. AmCham at this stage is glad to conclude that tax authorities appreciated Committee efforts and are likely to continue the dialogue to identify the most appropriate BTR practice for Moldova. If you would like to be part of the Committee or require any information related to its activity, please contact Serghei Toncu, Project Manager, at 211 781 or firstname.lastname@example.orgShort memo: Binding Tax Ruling is an administrative act issued by the state public entity that specifies the interpretation/ application of tax law in specific cases. Once issued, BTR becomes mandatory for the taxpayer and bodies with tax administration responsibilities.