Korea (Rep.), Cambodia discuss measures to strengthen tax cooperation.
Korea (Rep.)’s National Tax Service reported that officials from Korea (Rep of.) and Cambodia held the 4th Korea-Cambodia Commissioners’ Meeting on 5 January 2026. The discussions focused on strengthening tax cooperation, including potential updates to the 2019 income tax treaty to incorporate measures for mutual assistance in tax collection.
Korean officials highlighted the importance of updating the existing treaty to boost financial information sharing, tackle cross-border crimes such as illegal fund transfers and offshore tax evasion, and strengthen bilateral collaboration on recovering unpaid taxes.
If an agreement is reached. it must go through a process of negotiation, formal signing, and ratification in both jurisdictions before it can enter into force.
