Cambodia: Income tax treaties | KPMG | BE
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Cambodia: Income tax treaties with Singapore, Thailand, China, Brunei Darussalam

Cambodia: Income tax treaties

Guidance for implementing income tax treaties between Cambodia and other Asian countries includes instructions concerning: (1) how a withholding agent is to make an application to apply a reduced rate of withholding tax; (2) how a resident can claim a tax credit; and (3) how a resident can obtain a “certificate of residence.”

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The new income tax treaties are those between Cambodia and: 

  • Singapore—effective 1 January 2018
  • Thailand—effective 1 January 2018
  • China—effective 1 January 2019
  • Brunei Darussalam—effective 1 January of the year following ratification

 

Read a June 2018 report [PDF 750 KB] prepared by the KPMG member firm in Cambodia

 

Other topics discussed in this report from KPMG include:

  • Tax obligations of associations and non-governmental organisations
  • Rules and procedures for tax on income on insurance enterprises

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