Cambodia’s Law on Taxation[1] featured a definition of “permanent establishment” (the Cambodian PE) from its first draft in 1997. The Cambodian PE functions much like in other countries as a source nexus for the Cambodian income taxation of business income derived from Cambodia by non-residents. Income from business activities by a non-resident taxpayer are only […]
Aug 04, 2024
Since April 2022, born from the COVID boom of online business, a new and costly tax system was created in Cambodia to hit a very wide range of cross border transactions. Although taxpayers are supposed to implement this already for nearly 2 years, misunderstandings about the scope of the VAT Reverse Charge are widespread. In […]
Feb 26, 2024
About
Edwin, a senior partner at VDB Loi, has over 30 years of experience in tax and legal matters. He advises international clients, consults for major organizations like the IFC and ADB, and has a strong academic background with awards for his publications. His expertise covers Southeast Asian legal reform and taxation.
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