According to a release from Cambodia's General Department of Taxation on 27 December 2018, the income tax treaty with Vietnam has entered into force. However, according to a notice subsequently published by Vietnam, the treaty entered into force on 20 February 2019. The treaty, signed 31 March 2018, 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…