The Royal Government of Cambodia signed a double tax agreement (DTA) with South Korea, as one of five agreements made on the sidelines of the ASEAN-Republic of Korea Commemorative Summit and the First Mekong-ROK Summit.
The DTA has similar provisions to those signed earlier between Cambodia and other countries, which include Singapore, Thailand, Brunei, China, Vietnam, Indonesia, Hong Kong and Malaysia. Those provisions include the ability for tax residents in Cambodia and South Korea to be provided with a corporate tax credit for income that was already subject to tax in the counterparty’s jurisdiction.
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