Cambodia Keyword: Double Taxation Agreement

May 20, 2021

Highlights of this note Some pitfalls in registering an offshore sale of shares in a Cambodian company Frequent disputes on the 0.1% stamp duty for share transfers in Cambodia Uncertainties about future capital gains tax on the transfer of shares in a Cambodian company Registering a sale and purchase of shares in a Myanmar company […]

July 15, 2019

In June 2019, the Royal Government of Cambodia announced that a double taxation agreement (“DTA”) was signed with the Government of Hong Kong Special Administrative Region of the People’s Republic of China (“Hong Kong”), bringing the number of DTAs signed by Cambodia to seven. A summary of the significant features of the seven DTAs is […]

April 18, 2019

Financing and tax 2018 saw several changes to the tax regulations. The application of transfer pricing rules in Cambodia is now a reality. Starting from 2018, companies have to comply with the regulations issued in October 2017, which adopt the arm’s length principle in accordance with the OECD’s guidelines. The regulations left many questions unanswered, […]

January 24, 2018

Last week the General Department of Taxation (“GDT”) issued a press release to confirm that the Double Taxation Agreements (“DTAs”) signed in 2016 and 2017 between Cambodia and Singapore, and Cambodia and Thailand, respectively, became effective 1 January 2018, following the issuance of a Royal Decree on 9 December 2017 announcing that the parties to […]