Amending Protocol to Tax Treaty Between Cambodia and Singapore has Entered into Force

The Inland Revenue Authority of Singapore has announced the entry into force of the amending protocol to the 2016 income tax treaty with Cambodia on 6 March 2026. The protocol, signed 2 November 2023, is the first to amend the treaty since it was originally signed and includes the following main changes:

• The preamble is replaced in line with OECD BEPS standards; and
• A new Article 28 (Entitlement to Benefits) is added, providing that a benefit under the treaty shall not be granted in respect…