Officials from Cambodia and Pakistan held discussions on bilateral relations, including the negotiation and signing of an income tax treaty on 20 January 2025.

A tax treaty is a bilateral agreement between two countries aimed at addressing double taxation on both passive and active income earned by their respective citizens. These treaties typically define the extent to which each country can tax a taxpayer’s income, capital, estate, or wealth. An income tax treaty is also known as a Double Tax Agreement (DTA).

Any such treaty would be the first between the two countries and would need to be finalised, signed, and ratified before taking effect.