Officially known as the Kingdom of Cambodia, Cambodia is a country located in the southern portion of the Indochina Peninsula in Southeast Asia. It is bordered by Thailand to the northwest, Laos to the northeast, Vietnam to the east and the Gulf of Thailand to the southwest.

The National Bank of Cambodia is the central bank of Cambodia, provides regulatory oversight to the country's banking sector and is responsible in part for increasing the foreign direct investment (FDI) in the country. China is Cambodia's biggest source of FDI and foreign aid.

The tourism industry is the country's second-greatest source of hard currency after the textile industry. Popular tourist destinations include the Angkor Wat historical park in Siem Reap province, the beaches in Sihanoukville, the capital city Phnom Penh and the area around Kampot and Kep. Cambodia is expected to have five million tourist arrivals by 2015. As a result of the tourism industry, Cambodian souvenirs have also carved out a nice industry for itself, with such high demand that some souvenirs are even imported from China, Thailand and Vietnam.

Cambodia's imports include petroleum products, cigarettes, gold, construction materials, machinery, motor vehicles and pharmaceutical products. It's exports include clothing, timber, rubber, rice, fish, tobacco and footwear.

Major export partners of Cambodia are the United States (39.5 percent), Canada (8.2 percent), Germany (7.8 percent) the UK (7.5 percent), Vietnam (6 percent) and Japan (4.3 percent). Major import partners are Thailand (24.6 percent), Vietnam (20.6 percent), China (19.9 percent), Singapore (7.8 percent) and Hong Kong (6 percent).

    Cambodia currently has no DTAs in place with other countries, although one is currently under discussion with Thailand. For guidance on tax treatments concerning foreign investors and trade with Cambodia, please refer to the country's BITs below or the main umbrella ASEAN tax treaties, to which Cambodia is a signatory, under the ASEAN section.