The income tax treaty between Cambodia and Malaysia was signed on 3 September 2019. 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 distribution and capital gains tax, and tax on salary. It covers Malaysian income tax and petroleum income tax.
Permanent Establishment
The treaty includes the provision that a permanent establishment will be deemed constituted…