Intra Group Services – Are Cambodian taxpayers waving a red flag to the GDT? Part TwoOctober 21, 2021
Part One of our articles focusing on intra-group services in Cambodia highlighted the importance of Cambodian taxpayers being able to fundamentally prove that intragroup services were actually rendered by its related party and that these services justified a charge being made by its related party.
Highlights of this note
- Risk created by Head Office approach to intra-group services
- Recap on relevant domestic law
- Importance of using correct methodology
- Importance of financial benchmarking
- What Cambodian taxpayers should do next