Cambodia Issues Guidance on Application of Tax Treaties

The Cambodian General Department of Taxation (GDT) has issued a notification on guidelines for the application of its tax treaties. Cambodia currently has a limited number of treaties but is working to expand its network, with five treaties signed in recent years and the first two effective from 1 January 2018 (with Singapore and Thailand).

The guidance provides a general overview of the application of tax treaties in terms of persons and taxes covered, and also sets out the rules for the …