The income tax treaty between Cambodia and China was signed on 13 October 2016. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cambodian tax on profit, including withholding tax, additional profit tax on dividend distributions and capital gains tax, and tax on salary. It covers Chinese individual income tax and enterprise income tax.
Withholding Tax Rates
- Dividends - 10%
- Interest - 10%
- Royalties - 10%
- Fees for technical services (manageria…