How Are Power Projects Taxed in Cambodia?

One of the key tax considerations points which should be kept in mind in any investment project into Cambodia is the availability of the benefits under Cambodia’s Investment incentive, specifically the tax incentives once the investment project is registered as a qualified investment project (“QIP”).

Highlights

• Typical power plant project structure with QIP status
• The tax regime of the project company itself
• Tax Treatment of the construction of the plant
• The Power Purchase Agreement (PPA)
• Financing the project and interest expense limitations