ASEAN Briefing News

Cambodia and Philippines Conclude Double Taxation Avoidance Agreement


Cambodia and the Philippines have concluded negotiations on a double taxation avoidance agreement that will enable the two countries to mitigate the burden of double taxation on businesses and individuals.

New Work Permit Rules for Foreign Employees in Cambodia


Cambodia’s Ministry of Labor Notification No. 110/23 clarifies the parties that are required to apply for work permits and employment cards.

Cambodia and France Engage in Double Tax Avoidance Agreement Talks


Cambodia and France have entered the first round of negotiations on a double taxation avoidance agreement to bolster trade.

Cambodia Opens Foreign Employee Quota Application for 2024


Cambodia has opened the application window for businesses to apply for the foreign employee quota. Under the quota system, only 10 percent of a local company’s workforce can be a foreign employee.

Cambodia’s New Rules of Origin Law to Better Facilitate International Trade


Cambodia has approved a new Rules of Origin (ROO) law, which is to be in line with the standards set by the World Trade Organization (WTO).

A Guide to Employment Permits for Foreign Workers in Cambodia


In this article, we explain what foreign nationals entering Cambodia need to know as regards employment-related visas and work permits in the country.

Audit and Compliance in Cambodia: A Guide for Foreign Investors


Resident taxpayers are subject to tax on their worldwide income while non-resident taxpayers are taxed on their Cambodia-sourced income only.

A Guide to Taxation in Cambodia


A tax resident in Cambodia is someone who domiciles in the country or is in Cambodia for more than 182 days in any 12-month period.

Cambodia Opens Foreign Employee Quota Application for 2023


Cambodia has opened the foreign employee quota application for businesses for 2023.

Cambodia Introduces New Income Tax Thresholds for 2023


Cambodia has introduced new income tax thresholds for 2023 under Sub-Decree 196.

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