The income tax treaty between Cambodian and Indonesia was signed on 13 October 2017 by Cambodia and on 23 October 2017 by Indonesia. The treaty 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 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 or other engaged personnel if the activities continue for the same or...