On 14 April 2019, Vietnam published Notice 11/2019/TB-LPQT in the Official Gazette, which includes that the 2018 income tax treaty with Cambodia entered into force on 20 February 2019. The treaty, signed 31 March 2018, is the first of its kind between the two countries. Note - Cambodia announced that the treaty had entered into force in December 2018 ({News-2019-01-07/T/2-previous coverage}). The date of entry into force as provided in Vietnam's Notice is taken as the actual date. Taxes Covered The treaty covers Cambodian tax on profit including withholding tax, additional profit tax on dividend distribution and capital gains tax,...