Cambodia's General Department of Taxation has reportedly announced that the income tax treaty with Macau has entered into force and applies from 1 January 2024. The treaty, signed 23 April 2021, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Cambodian tax on income, including withholding tax, minimum tax, additional income tax on dividend distributions, and capital gains tax, as well as tax on salary. It covers Macau complementary tax, professional tax, and urban property tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise...