MoF has confirmed that the second protocol amending the income tax treaty with Cambodia came into force on 6 March 2026.
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 Article 28 (Entitlement of Benefits) to align with international Base Erosion and Profit Shifting (BEPS) standards aimed at preventing treaty abuse. It also includes other technical amendments to the existing agreement.
Earlier, Cambodia’s upper house of Parliament (Senate) approved the protocol to the 2016 income tax treaty with Singapore on 5 December 2025.