Tax Issue Tackled

Tax database REF#7915

Develop an online database containing specific positions or interpretations on various tax provisions.

Voluntary Disclosure REF#6419

Continue offering voluntary disclosure options to taxpayers for previous tax irregularities prior to an audit notification being issued.

Stamp Duty on Share Capital Increase REF#7075

The promulgation of the Law on Financial Management 2013 introduced the provision to subject the transfer of shares within a Cambodian company to a stamp duty of 0.1% of the value of shares. While this practice is commonplace in many countries, EuroCham’s members report that the General Department of Taxation (GDT)...