The treaty aims to prevent double taxation and curb tax evasion between Cambodia and Laos.
Cambodia’s National Assembly approved the income tax treaty with Laos on 28 November 2025.
The two countries had signed the agreement on 4 December 2024, during the visit of the Laotian Prime Minister to Cambodia.
According to the National Assembly’s report from the 5th session of the 7th legislature, released last Friday, the draft law covering the treaty was approved. The agreement aims to prevent double taxation on income and curb tax evasion between Cambodia and Laos.
The treaty has been submitted to the Senate for further approval.
