PUBLISHED: 27 August 2019

Cambodia-Singapore Double Taxation Agreement

Cambodia and Singapore entered into a double taxation avoidance agreement (DTA). This is the first DTA Cambodia has entered into with any country. Residents of each country, whether natural persons or legal entities, will be entitled to certain tax credits and deductions under the DTA, for the purpose of avoiding double taxation. For example, under the DTA, withholding tax on dividends, interest, and royalties cannot be greater than 10%, which is a reduction from Cambodia’s 14% rate.