The Philippines and Cambodia have signed their first income tax treaty on 11 February 2025. The treaty will take effect once ratification instruments are exchanged. The income tax treaty aims to alleviate the burden of double taxation for

Cambodia’s General Department of Taxation (GDT) has issued Notification No. 339 on 6 January 2025, reminding taxpayers to file and pay their 2024 Tax on Income (TOI). Companies must file their annual TOI return online by 31 March 2025.

Cambodia's Ministry of Economy and Finance has announced Prakas 574 on 19 September 2024 introducing revised transfer pricing regulations, which went into force on 1 January 2025. The key changes include: Updated definition of "related

Thailand's cabinet has approved a proposal to reduce the corporate income tax rate to 10% for profits generated by targeted businesses in the country's special economic zones. The reduced rate applies for 10 consecutive accounting periods. To

The Thai Cabinet approved the signing of tax treaties between the Netherlands and Norway on 24 December 2024. The new treaties will supersede the 1975 tax treaty with the Netherlands and the 2003 tax treaty with Norway. The purpose behind the new

Thailand's Revenue Department has announced the publication of the Emergency Decree on Top-up Tax B.E. 2567 (2024) in the Official Gazette on 26 December 2024,introducing the implementation of a domestic minimum top-up tax for MNE groups with a