Cambodia's General Department of Taxation (GDT) recently published Instruction 180 GDT of 3 January 2024, which concerns requests for tax relief (reduced withholding) under Cambodia's tax treaties. The key point of the instruction is that tax relief under a tax treaty can be applied for the entire calendar year in which an application for relief is submitted to the GDT, i.e., from 1 January of the relevant calendar year in which an application is submitted. Under prior rules, treaty relief c…