Talks addressed remaining provisions and the UAE’s new corporate tax rules.
Officials from Cambodia and the UAE held a third round of talks from 14–16 May 2025 in Phnom Penh to negotiate a double taxation agreement (DTA). The discussions focused on remaining treaty provisions and issues related to the UAE’s new corporate tax regime.
The negotiations were led by Cambodia’s General Department of Taxation and representatives from the UAE Ministry of Finance. Both sides reported progress, having reached consensus on many outstanding points, and committed to continuing talks to finalise the treaty.
If an agreement is reached, it will be the first DTA between the two nations, aimed at preventing double taxation and promoting cross-border trade and investment.
The treaty must be finalised, signed, and ratified before it can take effect.
