The income tax treaty between Cambodia and Singapore entered into force on 29 December 2017. The treaty, signed 20 May 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Cambodian tax on profit, including withholding tax, additional profit tax on dividend distributions and capital gains tax, and tax on salary. It covers Singapore income tax. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a...