Cambodia's General Department of Taxation has announced that the income tax treaty with Indonesia entered into force on 28 July 2020. The treaty, signed by Cambodia on 13 October 2017 and by Indonesia on 23 October 2017, 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 distribution and capital gains tax, and tax on salary, and covers Indonesian income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees...