The income tax treaty between Cambodia and Turkey has reportedly entered into force and applies from 1 January 2024. The treaty, signed 27 February 2022, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cambodian tax on income, including withholding tax, minimum tax, additional income tax on dividend distributions, and capital gains tax. It covers Turkish income tax and corporate tax.
Service PE
The treaty includes the provision that a permanent establ…