According to a release from Cambodia's General Department of Taxation on 27 December 2018, the income tax treaty with Brunei has entered into force and applies from 1 January 2019. The treaty, signed 27 July 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Brunei income tax imposed under the Income Tax Act and petroleum profits tax imposed under the Income Tax (Petroleum) Act. It covers Cambodian tax on profit including withholding tax, additional profit tax on dividend distributions, and capital gains tax, and tax on salary. Service PE The treaty includes the...