DTA between Thailand and Cambodia signed

Cambodia and South Korea signed a Memorandum of Understanding (MoU) on the exchange of information for tax purposes during the 5th Korea-Cambodia Commissioners of Taxation Meeting in Phnom Penh. This announcement was made on 12 March 2026. The

Cambodia’s  General Department of Taxation (GDT) has issued Notification No. 5097 GDT, establishing market interest rates for related-party and employee loans for 2025. Under Instruction No. 11946 GDT dated 21 August 2018, which covers

France began negotiations with Cambodia at the end of 2023 for an income tax treaty. The talks are now “about to be completed,” according to a response published on 5 February 2026. The treaty will prevent double taxation for residents

Singapore’s Ministry of Finance (MoF) has confirmed that the Second Protocol amending the income tax treaty with Cambodia came into force on 6 March 2026. Signed on 2 November 2023, the Protocol updates the DTA’s preamble and introduces a new

The Thai Revenue Department issued Royal Decree No. 802 on 10 February 2026, granting higher tax deductions for SMEs investing in digital tools and services. Under the decree, SMEs can claim an additional 100% deduction, bringing the total

Cambodia’s General Department of Taxation (GDT) issued notice ( No. L202512110049TD3418) on 14 January 2026, reminding enterprises under the self-assessment regime of their obligations to file and pay annual income tax for the 2025 tax year, in