Cambodia's General Department of Taxation has announced that the income tax treaty with Malaysia has entered into force and applies from 1 January 2021. The treaty, signed 3 September 2019, 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. It covers Malaysian income tax and petroleum 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...