On 9 April 2024, the Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) officially rolled out its new digital public services, aimed at increasing efficiency, convenience, and transparency for service users. These digital public services represent a significant step in the MLMUPC’s digital revolution and the initiative is a key priority of the first […]

In addition to the Construction Law, which was passed in 2019, the Ministry of Land Management, Urban Planning, and Construction issued a new sub-decree on construction permits, Sub-Decree No. 224 ANKr. Br on 30 December 2020 with the intention to further regulate construction in Cambodia. Highlights of this note Permit Types and Application Process Competent […]

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, […]