Cambodia's General Department of Taxation (GDT) recently published Instruction 180 GDT of 3 January 2024, which concerns requests for tax relief (reduced withholding) under Cambodia's tax treaties. The key point of the instruction is that tax relief under a tax treaty can be applied for the entire calendar year in which an application for relief is submitted to the GDT, i.e., from 1 January of the relevant calendar year in which an application is submitted. Under prior rules, treaty relief could generally only be applied from the date an application is approved until the end of the calendar year. Although...