Cambodia Keyword: The Withholding Tax (WHT)

February 28, 2022

With a lack of thin capitalization rules in Cambodia, interest free loans have been the norm for many Multinational Enterprises funding their investment and ongoing operations in Cambodia. However, loss making or small profit margin Cambodian Taxpayers with interest free loans have found themselves facing large tax reassessments over the past three and a half […]

May 29, 2020

Due to the ongoing COVID-19 situation, on 26 May 2020, the Royal Government of Cambodia (“RGC”) issued a press release on the fourth round of stimulus measures in response to the COVID-19 pandemic, which are aimed at rebuilding and promoting economic growth after the COVID-19 crisis. The newly announced package extends tax relief previously set […]