On 4 November 2019, the Cambodian parliament approved the ratification of the pending income tax treaty with Hong Kong. The treaty, signed 26 June 2019 ({News-2019-06-27/T/5-previous coverage}), is the first of its kind between the two jurisdictions and will enter into force once the ratification instruments are exchanged. It will apply in Cambodia from 1 January of the year following its entry into force and in Hong Kong from 1 April of the year following its entry into force.