Singapore and Cambodia have entered into a double taxation avoidance agreement, on 20 May 2016, to boost cross-border trade and investment between the two countries

The Agreement clarifies the taxing rights of both countries on all forms of income flows arising from cross-border business activities, and ensures that income will not be taxed twice. Under the deal, withholding tax on dividends, interest, and royalties would be subject to a maximum rate of ten percent. Certain payments of interest will be exempt.

The DTA will enter into force after its ratification by both countries.