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By Clint O’Connell
All VAT registered taxpayers who operate under the real regime of taxation are required to issue an invoice for every sale/supply of goods/services in accordance with the four (4) invoice templates provided by the GDT.
By Clint O’Connell
Instruction No. 1127 issued by the General Department of Taxation ("GDT") on the 26th of January 2016 provides important instructions on the issuance of invoices for taxpayers...
By Edwin Vanderbruggen
Cambodian tax law provides a withholding tax (WHT) system for many types of income including services, rent, interest, royalties and dividends.
By Edwin Vanderbruggen
A particularly troublesome controversy in Vietnam international income taxation relates to the application of the Foreign Contractor Tax (FCT) to cross border services.