The income tax treaty between Brunei and Cambodia was signed on 27 July 2017. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Brunei income tax imposed under the Income Tax Act and petroleum profits tax imposed under the Income Tax (Petroleum) Act. It covers Cambodian tax on profit including withholding tax, additional profit tax on dividend distributions, and capital gains tax, and tax on salary.
Service PE
The treaty includes the provision that a …